This bill amends the definition of "residential property" in subsection 12 of section 57-02-01 of the North Dakota Century Code. The revised definition includes all properties used as dwellings by individuals or groups, explicitly mentioning mobile homes. Notably, it excludes hotel and motel accommodations, structures providing living accommodations for four or more separate family units, and any tract of land with four or more mobile homes.

Additionally, the bill introduces new language that clarifies the inclusion of garages, barns, and storage buildings that are not on the same parcel as a dwelling but are used in connection with residential purposes, provided they are not utilized for commercial or agricultural activities. The effective date for this amendment is set for taxable years beginning after December 31, 2024.

Statutes affected:
INTRODUCED: 57-02-01