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 of $127,712,123 from all funds, which reflects adjustments in various categories such as salaries, operating expenses, and tax credits. Notably, the primary residence credit is set to be eliminated, with a total of $0 allocated for it, while the disabled veterans' tax credit sees a significant increase.

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 also allows for the transfer of funds between the homestead tax credit and disabled veterans' tax credit line items if necessary, and mandates a report to the appropriations committees regarding the use of one-time funding for property tax relief administration. Furthermore, it includes a transfer of 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