Eminent domain; purchase price; effective date.
Defines residential property for tax purposes, clarifying what is included or excluded in North Dakota property classification.
Defines residential property for tax purposes, clarifying what is included or excluded in North Dakota property classification.
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.
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.
The bill replaces subsection 12 with the following definition (paraphrased and key points highlighted):
(Exact statutory language is in the bill; the above summarizes the core changes/structure.)
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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