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. The total funds appropriated amount to $127,712,123, which includes adjustments for salaries, operating expenses, and specific tax credits. Notably, the bill introduces a new line item for "Base Level Enhancements Appropriation" and specifies a one-time funding allocation of $1,000,000 for property tax relief administration.

Additionally, the bill amends the salary of the state tax commissioner, increasing it to $141,082 through June 30, 2026, and to $145,314 thereafter. It 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. 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