North Dakota Amends Provisions on Property Tax Credit, Early Payment Discounts

The North Dakota Governor signed a law amending the North Dakota Century Code to clarify the application sequence of the primary residence credit and the discount for early payment of property taxes. The law provides that the 5 percent discount for early payment must be applied before the primary residence credit. The law is effective for taxable years beginning after Dec. 31, 2025. [H.B. 1626, enacted 01/23/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.