This bill proposes significant amendments to the North Dakota Century Code concerning the foreclosure of tax liens on primary residences and the collection of delinquent property 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. Key changes include the removal of the previous effective date for the primary residence credit and an increase in the credit amount from five hundred dollars to five thousand dollars, along with new application deadlines for the credit starting in 2025.

Additionally, the bill outlines the responsibilities of the tax commissioner and county auditors in administering the credit and ensuring proper fund distribution. It specifies that property taxes on primary residences that remain unpaid will become a personal charge against the owner, subject to collection methods like garnishment. The bill also enhances the notification process for delinquent taxes, ensuring that primary residence owners receive detailed notices about their delinquencies. Furthermore, it clarifies that certain foreclosure procedures and penalties will not apply to primary residences, thereby providing clearer guidelines for tax credits and delinquent tax collections while protecting homeowners from aggressive tax enforcement actions.

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