North Dakota HB1626 amends tax laws to allow a five percent discount for early payment of real estate taxes and extends the discount period in.

North Dakota HB1626 amends the state's tax laws to allow a five percent discount for early payment of real estate taxes. The discount applies to all general real estate taxes but not personal property taxes or special assessment installments. The discount must be applied before a primary residence credit. If the tax is not paid within forty days, a penalty and interest apply. The board of county commissioners may extend the discount period by an additional thirty days in case of an emergency. This Act is effective for taxable years beginning after December 31, 2025.

North Dakota HB1626 amends tax laws to allow a five percent discount for early payment of real estate taxes and extends the discount period in.

North Dakota HB1626 amends the state's tax laws to allow a five percent discount for early payment of real estate taxes. The discount applies to all general real estate taxes but not personal property taxes or special assessment installments. The discount must be applied before a primary residence credit. If the tax is not paid within forty days, a penalty and interest apply. The board of county commissioners may extend the discount period by an additional thirty days in case of an emergency. This Act is effective for taxable years beginning after December 31, 2025.