State tax office receives funding and credit reimbursement amounts for 2025–27

The tax commissioner may use the listed funds for office expenses and state reimbursements for certain property tax credits. The funding covers the tax commissioner’s office, the homestead tax credit, the disabled veterans’ tax credit, and the primary residence credit. The money comes from the state general fund and other funds from federal sources. The listed amounts are up to the amounts needed for the stated purposes. The table lists $60.6 million for the homestead tax credit, $29.4 million for the disabled veterans’ tax credit, and no funding for the primary residence credit. The appropriation includes $1 million in one-time general-fund money for property-tax-relief administration. The funding applies from July 1, 2025, through June 30, 2027, and the one-time administration money must be reported for the next legislative session.

The tax commissioner may move money between the homestead and disabled veterans’ tax credit accounts when either account cannot cover eligible reimbursements. This applies to the two credit accounts listed in the appropriation. The commissioner must notify the Office of Management and Budget and the Legislative Council about each transfer. The authority applies to the credit funding for the biennium beginning July 1, 2025, and ending June 30, 2027.

The state transfers $1,761,168 from motor vehicle fuel tax revenue to the general fund. The transfer covers expenses for collecting and administering motor vehicle and special fuels taxes. The transfer covers the biennium beginning July 1, 2025, and ending June 30, 2027.

The text sets the state tax commissioner’s annual salary at $141,082 through June 30, 2026, and $145,314 after that date. This applies to the state tax commissioner’s annual salary. The first salary amount applies through June 30, 2026; the second applies after June 30, 2026.