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North Dakota Expands Tax Credit Access

North Dakota Expands Tax Credit Access


By Scout Nelson

Governor Kelly Armstrong of North Dakota has officially signed Senate Bill 2201, marking his first legislative action of 2025. This bill broadens the scope of the state’s primary residence tax credit, which was initially established in 2023. With this new legislation, approximately 3,900 additional residences are now eligible to benefit from the $500 tax relief.

This expansion specifically includes primary residences held by trusts, life estates, and properties under contract for deed. The move is part of a larger effort to provide comprehensive property tax relief and reform across the state. Governor Armstrong emphasized the importance of making the previously approved tax relief accessible to all primary residence owners, as originally intended.

The bill received unanimous support from both the House and Senate, indicating strong bipartisan approval for increasing homeowner support. Senator Mark Weber, a key proponent of the bill, highlighted that the adjustment was necessary to correct an oversight from the previous session, ensuring that all eligible homeowners can receive the intended tax benefits for 2024 and 2025.

Tax Commissioner Brian Kroshus also expressed satisfaction with the bill's passage and urged eligible residents to apply as soon as possible. With an emergency clause included, newly eligible homeowners can immediately benefit from the tax credit for both the 2024 and 2025 tax years.

The financial implications of SB 2201 are significant, with estimated savings for taxpayers totaling $1.9 million over two biennia. This legislative change not only rectifies a prior omission but also promises substantial economic relief for North Dakota’s homeowners, reinforcing the state’s commitment to affordability and family-friendly policies.

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Categories: North Dakota, Government & Policy

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