This bill amends several sections of the North Dakota Century Code to clarify and expand eligibility for certain veteran earned benefits. Key changes include the definition of "dependent" for veterans, which now specifies that a dependent includes children, stepchildren, spouses, widows, or widowers of veterans with a one hundred percent service-connected disability or those who have died from service-related causes. The language has been updated to reflect that an extra-schedular rating resulting in the veteran being paid at the one hundred percent rate is sufficient for eligibility. Additionally, the bill outlines residency requirements for spouses and surviving family members to qualify for benefits.

The bill also addresses property tax credits for disabled veterans and their surviving spouses, ensuring that those receiving dependency and indemnity compensation from the U.S. Department of Veterans Affairs are eligible for a full credit against property taxes. Furthermore, it provides exemptions for motor vehicles owned by qualifying disabled veterans and their surviving spouses, allowing them to register vehicles without incurring fees. The effective dates for these provisions are set for taxable years beginning after December 31, 2024, and for taxable events occurring after June 30, 2025.

Statutes affected:
INTRODUCED: 15-10-18.2, 37-19.1-03, 39-04-18, 57-02-08.8, 57-40.3-04
Enrollment: 15-10-18.2, 37-19.1-03, 39-04-18, 57-02-08.8, 57-40.3-04