North Dakota legislation · 69th Legislative Assembly Special Session
North Dakota HB1626: AN ACT to amend and reenact subdivision d of subsection 1 of section 57-02-08.9, section 57-20-09, and subsection 1 of section 57-55-03 of the North Dakota Century Code, relating to application of the primary residence credit and discount for early payment of tax; and to provide an effective date.
Status: Signed into law, January 28, 2026
Relating to application of the primary residence credit and discount for early payment of tax; and to provide an effective date.
What the bill says
An act to amend and reenact subdivision d of subsection 1 of section 57-02-08.9, section 57-20-09, and subsection 1 of section 57-55-03 of the North Dakota Century Code, relating to application of the primary residence credit and discount for early payment of tax; and to provide an effective date.
From the enrolled text, January 23, 2026:
AN ACT to amend and reenact subdivision d of subsection 1 of section 57-02-08.9, section 57-20-09, and subsection 1 of section 57-55-03 of the North Dakota Century Code, relating to application of the primary residence credit and discount for early payment of tax; and to provide an effective date. SECTION 1. AMENDMENT. Subdivision d of subsection 1 of section 57-02-08.9 of the North Dakota Century Code is amended and reenacted as follows: d. Must be applied to reduce the property tax owed on the parcel of primary residential property after other exemptions or, credits under this chapter, or discounts have been applied. SECTION 2. AMENDMENT. Section 57-20-09 of the North Dakota Century Code is amended and reenacted as follows: 57-20-09. Discount for early payment of tax. Except as provided in section 57-20-21.1, the county treasurer shall allow a five percent discount to all taxpayers who shall pay all of the real estate taxes levied on any tract or parcel of real property in any one year in full on or before February fifteenth prior to the date of delinquency. SuchThe discount applies to all general real estate taxes levied for state, county, city, township, school district, fire district, park district, and any other taxing districts but does not apply to personal property taxes or special assessment installments. WheneverThe discount must …