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HB 1152

Eminent domain; purchase price; effective date.

2025 Regular Session Introduced by Chris Banning

Defines residential property for tax purposes, clarifying what is included or excluded in North Dakota property classification.

Referred to Civil Judiciary
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Bill Summary · HB 1152

HB 1152 — Summary (North Dakota version)

Note: multiple separate bills in other states share the number "HB 1152." This summary addresses the North Dakota bill titled “An Act to amend and reenact subsection 12 of section 57‑02‑01 of the North Dakota Century Code, relating to the definition of residential property,” as filed in the North Dakota Legislative Assembly.

Main purpose

To amend the statutory definition of “residential property” in North Dakota Century Code §57‑02‑01(12). Because §57‑02 governs property classification for taxation, this change clarifies which types of property are treated as residential for tax purposes.

Key provision (text of amended definition)

The bill replaces subsection 12 with the following definition (paraphrased and key points highlighted):

  • “Residential property” means all property (or portions) used by an individual or group as a dwelling, including property on which a mobile home is located.
  • Exclusions: does NOT include
    • hotel and motel accommodations required to be licensed under chapter 23‑09,
    • structures providing living accommodations for four or more separate family units (i.e., multi‑family buildings with 4+ units),
    • any tract of land upon which four or more mobile homes are located.
  • The term does include garages, barns, and storage buildings (even if not on the same parcel as the dwelling) provided they are used in connection with residential use and not for commercial or agricultural purposes.

(Exact statutory language is in the bill; the above summarizes the core changes/structure.)

Who would be affected

  • Property owners and taxpayers: single‑family homeowners, owners of mobile homes, operators/owners of small rental properties.
  • Owners/operators of hotels/motels, multi‑family housing (4+ units), and mobile‑home tracts with four or more mobile homes (these are explicitly excluded from the residential classification).
  • County assessors, tax administrators, and local governments — because property classification affects assessment rules, tax rates and distribution.
  • Potentially tenants and landlords where classification affects exemptions or tax pass‑throughs.

Potential impacts

  • Property classification: properties newly excluded from (or more clearly excluded from) the residential class could be taxed under a different classification with different assessment or rates; conversely, clarified inclusions (e.g., accessory buildings tied to residential use) reduce ambiguity.
  • Fiscal: the bill itself does not set tax rates; any revenue impact would come from reclassification of specific properties. Without an itemized fiscal note for North Dakota, precise revenue effects are indeterminate but likely localized and modest unless a large number of properties change class.
  • Administrative: county assessors may need to update assessment guidance and reclassify affected parcels. Appeals or revaluation work could increase near implementation.

Procedural / timing

  • Effective date: the Act (if enacted) is effective for taxable years beginning after December 31, 2024.
  • Sponsorship/introductory information (North Dakota filing): introduced by Representatives Porter and Toman and Senator Gerhardt (per the bill text).
  • Status (per supplied bill information): second reading — failed to pass (vote recorded as yeas 1, nays 44). (Note: separate documents in the materials reference bills with the same number in other states—those are distinct measures and are not summarized here.)

Practical note

Because this is a definitional change to a tax statute, local assessors and property owners should monitor future legislative action or administrative guidance to determine whether particular parcels will be reclassified and what, if any, appeals or valuation adjustments will follow.

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

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