This bill proposes amendments to the North Dakota Century Code to enhance protections for homeowners regarding the foreclosure of tax liens on primary residential properties and the collection of delinquent taxes. It introduces a new section to chapter 32-31, clarifying that this chapter does not apply to primary residences as defined in section 57-02-08.9, and amends existing sections to ensure that foreclosure for special assessments does not affect primary residences. Additionally, the bill increases the primary residence credit from five hundred dollars to five thousand dollars, establishes new deadlines for credit applications, and outlines the responsibilities of the tax commissioner and county auditors in administering these credits.

Moreover, the bill specifies that if a primary residence owner fails to pay property taxes, those taxes will become a personal charge against the owner, subject to collection methods like garnishment. It also mandates that county treasurers provide specific notices to primary residence owners regarding delinquent taxes, emphasizing that these taxes are a personal debt. The bill amends Section 61-35-87 to clarify the foreclosure process for properties with delinquent special assessments, ensuring that such assessments become due under the same conditions as real estate taxes. The legislation includes provisions for its effective dates, with certain sections taking effect for taxable years beginning after December 31, 2024, and others in 2025 and 2026, while designating some sections as emergency measures for immediate implementation.

Statutes affected:
INTRODUCED: 40-25-03, 57-02-08.9, 57-02-08.10, 57-20-26, 57-22-22, 57-38.3-02, 57-45-12, 61-01-21, 61-09-15, 61-16.1-31, 61-24.8-40, 61-35-87