What is the status of SB2405?

In committee as of September 3, 2026. Latest action: Reported back without recommendation 9 1 0 (September 3, 2026).

Who sponsored SB2405?

Dean Rummel (R, 37), with 3 co-sponsors.

Where is the official record for SB2405?

On the North Dakota Legislature website: https://ndlegis.gov/assembly/69-2025/special-2/bill-overview/bo2405.html

North Dakota legislation · 69th Legislative Assembly Special Session 2

North Dakota SB2405: A BILL for an Act to amend and reenact 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 the order of application of the primary residence credit and discount for early payment of tax; and to provide an effective date.

Q: What is SB2405?

SB2405 is a bill in the North Dakota Legislature (69th Legislative Assembly Special Session 2): A BILL for an Act to amend and reenact 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 the order of application of the primary residence credit and discount for early payment of tax; and to provide an effective date.

Q: What does SB2405 do?

In its own words: A bill for an Act to amend and reenact 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 the order of application of the primary residence credit and discount for early payment of tax; and to provide an effective date.

Status: In committee, September 3, 2026

Relating to the order of application of the primary residence credit and discount for early payment of tax; and to provide an effective date.

What the bill says

A bill for an Act to amend and reenact 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 the order of application of the primary residence credit and discount for early payment of tax; and to provide an effective date.

From the introduced text, September 2, 2026:

A BILL for an Act to amend and reenact 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 the order of application of the primary residence credit and discount for early payment of tax; and to provide an effective date. BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA: SECTION 1. AMENDMENT. Subsection 1 of section 57-02-08.9 of the North Dakota Century Code is amended and reenacted as follows: 1. A taxpayer is entitled to a credit against the property tax due on the taxpayer's parcel of primary residential property as provided in this section. The credit: a. Is limited to one thousand six hundred dollars. b. May not reduce the liability for special assessments levied upon any property. c. May not exceed the amount of property tax due against the parcel of primary residential property. d. Must be applied to reduce the property tax owed on the parcel of primary residential property after other exemptions, or credits, or discounts under this chapter 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 …

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