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HB 1383

An Act amending Title 42 (Judiciary and Judicial Procedure) of the Pennsylvania Consolidated Statutes, in juvenile matters, further providing for definitions, for scope of chapter, for inspection of court files and records, for transfer from criminal proceedings, for place of detention and for conduct of hearings and repealing provisions relating to transfer to criminal proceedings; and making editorial changes.

2025-2026 Regular Session Introduced by Heather Boyd and 10 co-sponsors

Proposed ND bill would exempt from local property taxes lands under U.S. water/wildlife or highway easements until projects finish, shifting burden from counties; bill failed.

Referred to Judiciary
0
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Bill Summary · HB 1383

HB 1383 — Summary (North Dakota, 69th Legislative Assembly)

Status: Second reading — failed to pass (yeas 12, nays 77)
Introduced: November 18, 2024
Primary Sponsors: Representatives Grueneich, D. Anderson, Beltz, Brandenburg, Fisher, Holle, Satrom; Senators Conley, Erbele, Magrum (bill text also lists Ladyman / J. Boyd as authors in some versions)
Citation amended: North Dakota Century Code § 57-02-10
Effective date (if enacted): For taxable years beginning after December 31, 2024

Purpose and intent

The bill would have amended and reenacted NDCC § 57-02-10 to clarify and expand property-tax exemptions for certain lands subject to permanent easements granted to the United States (or its instrumentalities/agencies), and for highway easement lands. The stated aim is to ensure lands used for federal water/wildlife conservation projects, highway/road right-of-way, or agricultural wetland easements are removed from local tax rolls and declared exempt from taxation while those uses remain active.

Key provisions

  • Rewrites § 57-02-10 to direct county boards of commissioners to remove from tax rolls — and declare tax-exempt — the following classes of land:
    • Inundated land where the owner has granted a permanent easement to the United States (or its instrumentalities/agencies) for the purpose of constructing, maintaining, and operating water or wildlife conservation projects.
    • Land where the owner has granted (or will grant) an easement for a highway or road right-of-way to the United States, the state, or its political subdivisions.
    • Agricultural land where the owner has granted a permanent easement to the United States (or its instrumentalities/agencies) for protection, restoration, or enhancement of wetlands in North Dakota.
  • Retains / clarifies limitations on removal from tax rolls:
    • Lands under subdivisions (a) and (b) must remain exempt until the federal conservation project or highway is abandoned.
    • Land cannot be removed from tax rolls or declared exempt until construction of the water/wildlife conservation project or highway is complete.
  • Effective provision: would apply to taxable years beginning after December 31, 2024 (if enacted).

Who would be affected

  • Landowners who grant permanent easements to the United States (or its agencies) for water/wildlife conservation projects or wetland protection/enhancement — their parcels would become tax-exempt while the easement/project remains active.
  • Landowners granting highway/road right-of-way easements to federal, state, or local governments.
  • County governments and taxing jurisdictions — removal of affected parcels from local tax rolls could reduce the property tax base and shift tax burdens to other taxpayers or require budget adjustments.
  • Federal agencies and project sponsors — clarified tax status for project lands.

Fiscal and practical considerations

  • The bill does not include a fiscal note in the supplied text. In practice, exempting parcels previously on the tax rolls can reduce local property tax revenue; the magnitude depends on the number and assessed value of affected parcels.
  • The provision that land is not removed until construction is complete reduces the risk of premature exemptions during planning phases.
  • Counties are directed to act administratively (removing parcels from tax rolls) once the statutory conditions are met.

Legislative timeline / outcome

  • Introduced Nov 18, 2024. Amended and read in committee; text amended to clarify inclusions.
  • Reached second reading but failed to pass on that reading (yeas 12, nays 77) and therefore did not become law in this session.

If you want, I can:
- Extract the exact revised statutory text for § 57-02-10 as it would read if enacted;
- Draft an estimate of likely fiscal impacts for a typical North Dakota county based on assumed parcel counts; or
- Compare this proposal to existing state practice in North Dakota or other states regarding easement-related tax exemptions.

Compiled from official sources — confirm details with the bill’s official record.

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