HB 1626

                Sixty-ninth Legislative Assembly of North Dakota
          In Special Session Commencing Wednesday, January 21, 2026
                                        HOUSE BILL NO. 1626
                   (Representatives Headland, Hagert, Nathe, Porter, Stemen, Toman)
                                     (Senators Bekkedahl, Weber)
AN ACT to amend and reenact subdivision d of subsection 1 of section 57-02-08.9, section 57-20-09,
     and subsection 1 of section 57-55-03 of the North Dakota Century Code, relating to application
     of the primary residence credit and discount for early payment of tax; and to provide an effective
     date.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
   SECTION 1. AMENDMENT. Subdivision d of subsection 1 of section 57-02-08.9 of the North
Dakota Century Code is amended and reenacted as follows:
          d.   Must be applied to reduce the property tax owed on the parcel of primary residential
               property after other exemptions or, credits under this chapter, or discounts have been
               applied.
    SECTION 2. AMENDMENT. Section 57-20-09 of the North Dakota Century Code is amended and
reenacted as follows:
    57-20-09. Discount for early payment of tax.
     Except as provided in section 57-20-21.1, the county treasurer shall allow a five percent discount to
all taxpayers who shall pay all of the real estate taxes levied on any tract or parcel of real property in
any one year in full on or before February fifteenth prior to the date of delinquency. SuchThe discount
applies to all general real estate taxes levied for state, county, city, township, school district, fire district,
park district, and any other taxing districts but does not apply to personal property taxes or special
assessment installments. WheneverThe discount must be applied before a primary residence credit
under section 57-02-08.9 is applied. If the board of county commissioners, by resolution, determines
that an emergency exists in the county by virtue of weather or other catastrophe, it may extend the
discount period for an additional thirty days.
   SECTION 3. AMENDMENT. Subsection 1 of section 57-55-03 of the North Dakota Century Code is
amended and reenacted as follows:
    1.    a.   The tax imposed in this chapter is due and payable on January tenth of each year or ten
               days after the mobile home is purchased or first moved into this state. If the tax due for
               the entire year is paid in full by February fifteenth, the county treasurer shall allow a five
               percent discount. The discount must be applied before a primary residence credit under
               section 57-02-08.9 is applied.
          b.   If the tax imposed by this chapter is paid in full within thirty days after the mobile home is
               purchased or moved into this state, the county treasurer shall allow a five percent
               discount. However, if the tax is not paid within forty days it is subject to a penalty and
               interest. The penalty is one percent of the tax. The interest is one-half percent of the tax
               for each full and fractional month of delay.
   SECTION 4. EFFECTIVE DATE. This Act is effective for taxable years beginning after
December 31, 2025.
                                         H. B. NO. 1626 - PAGE 2
                        ____________________________  ____________________________
                        Speaker of the House  President of the Senate
                        ____________________________  ____________________________
                        Chief Clerk of the House  Secretary of the Senate
This certifies that the within bill originated in the House of Representatives of the Sixty-ninth Legislative
Assembly of North Dakota and is known on the records of that body as House Bill No. 1626.
House Vote:       Yeas 93  Nays 0  Absent 1
Senate Vote:      Yeas 40  Nays 6  Absent 1
                                                                      ____________________________
                                                                      Chief Clerk of the House
Received by the Governor at ________M. on _____________________________________, 2026.
Approved at ________M. on __________________________________________________, 2026.
                                                                      ____________________________
                                                                      Governor
Filed in this office this ___________day of _______________________________________, 2026,
at ________ o’clock ________M.
                                                                      ____________________________
                                                                      Secretary of State