HB1626

Application of the primary residence credit and discount for early payment of tax; and to provide an effective date.

Complete·1/23/26

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.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
8
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Democratic CaucusRepublican Caucus

Roll Call Votes

40 Yea

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6 Nay

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1 Absent

R

Calendar

Jan 21

2:30 PM

Joint Policy Hearing

History

Jan 28

House

Filed with Secretary Of State 01/23

Jan 23

Senate

Second reading, passed, yeas 40 nays 6

Jan 23

House

Returned to House