This bill provides an appropriation for the office of the tax commissioner to cover expenses and state reimbursements related to the homestead tax credit, disabled veterans' tax credit, and primary residence credit for the biennium from July 1, 2025, to June 30, 2027. It includes a detailed breakdown of funding allocations, with a total general fund appropriation of $226,900,522, which reflects a decrease of $99,313,399 from previous funding levels. Notably, the bill introduces a new line item for "Base Level Enhancements Appropriation" and specifies a one-time funding amount of $1,000,000 for property tax relief administration.

Additionally, the bill amends section 57-01-04 of the North Dakota Century Code to adjust the salary of the state tax commissioner, increasing it to $141,082 through June 30, 2026, and to $145,314 thereafter. It also allows for the transfer of funds between the homestead tax credit and disabled veterans' tax credit line items if necessary, and mandates that the tax commissioner report any such transfers to the office of management and budget and the legislative council. Furthermore, it includes a provision for transferring motor vehicle fuel tax revenue to reimburse the general fund for related expenses.

Statutes affected:
Prepared by the Legislative Council staff for House Appropriations Committee: 57-01-04
FIRST ENGROSSMENT: 57-01-04
Prepared by the Legislative Council staff for Senator Bekkedahl: 57-01-04
Prepared by the Legislative Council staff for Conference Committee: 57-01-04
Enrollment: 57-01-04