23.0575.01000
Sixty-eighth
Legislative Assembly HOUSE BILL NO. 1438
of North Dakota
Introduced by
Representatives Bellew, Nelson, Sanford, Strinden, Vigesaa
Senator Estenson
1 A BILL for an Act to amend and reenact subsection 8 of section 57-02-08 of the North Dakota
2 Century Code, relating to a property tax exemption for buildings and land belonging to
3 institutions of public charity; and to provide an effective date.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. AMENDMENT. Subsection 8 of section 57-02-08 of the North Dakota Century
6 Code is amended and reenacted as follows:
7 8. All buildingsBuildings and land belonging to institutions of public charity, including
8 public hospitals and nursing homes licensed pursuant to section 23-16-01 under the
9 control of religious or charitable institutions, as provided in this subsection. The
10 exemption under this subsection includes:
11 a. Buildings used wholly or in part for public charity, together with the land actually
12 occupied by suchthe institutions not leased or otherwise used with a view to
13 profit. The exemption provided by this subsection includes any
14 b. Up to fifty acres of undeveloped land owned by an institution of public charity for
15 the purpose of a future building belonging to the institution. The exemption under
16 this subdivision expires ten years after the taxable year in which the property was
17 acquired by the institution if construction improvements to accommodate a
18 building belonging to the institution have not commenced. For purposes of this
19 subdivision, "undeveloped land" includes land undergoing construction or
20 containing improvements to accommodate a building belonging to an institution
21 of public charity before the building is completed and suitable for use.
22 c. A dormitory, dwelling, or residential-type structure, together with necessary land
23 on which such structure is located, owned by a religious or charitable
24 organization recognized as tax exempt under section 501(c)(3) of the United
Page No. 1 23.0575.01000
 Sixty-eighth
Legislative Assembly
1 States Internal Revenue Code which is occupied by members of said
2 organization who are subject to a religious vow of poverty and devote and donate
3 substantially all of their time to the religious or charitable activities of the owner.
4 SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
5 December 31, 2022.
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Statutes affected:
INTRODUCED: 57-02-08
Enrollment: 57-02-08