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 the 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 and revises the application deadlines for claiming this credit, aiming to provide financial relief and support residential stability.

Moreover, the bill outlines eligibility criteria for the primary residence credit, specifies that only one credit can be applied per residence, and establishes new deadlines for filing applications. It also modifies the notification process for delinquent taxes to ensure homeowners receive clear information about their tax liabilities. The bill clarifies that if a primary residence owner neglects to pay property taxes, those taxes will become a personal charge against them, allowing for collection through legal remedies. Overall, the bill seeks to streamline the tax credit process, enhance tax collection enforcement, and safeguard the interests of primary residence owners, with certain provisions taking effect in 2025 and 2026.

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