This bill proposes significant amendments to the North Dakota Century Code concerning the foreclosure of tax liens on residential properties and the collection of delinquent taxes. It introduces a new section to chapter 32-31, clarifying that the chapter does not apply to primary residences as defined in section 57-02-08.9, thereby protecting homeowners from losing their homes due to unpaid special assessments. The bill also increases the primary residence credit from five hundred dollars to five thousand dollars and revises the application deadlines for claiming this credit. Additionally, it establishes eligibility criteria for the credit, including definitions of ownership and occupancy, and specifies that only one credit can be applied per primary residence.

Furthermore, the bill amends Section 61-35-87 to align the due dates for special assessments with those of real estate taxes and mandates that notices of foreclosure for special assessments must clearly indicate their purpose. It also outlines the notification process for delinquent taxes, ensuring that primary residence owners receive detailed notices about their delinquent status. The bill includes effective dates for various provisions, with some taking effect for taxable years beginning after December 31, 2024, and others on specific dates in 2025 and 2026, along with an emergency declaration for certain sections to expedite implementation. Overall, the bill aims to enhance protections for homeowners while streamlining the tax credit application process and clarifying tax collection procedures.

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