Proposal would apply property-tax discounts before residence credits

County treasurers would apply the five percent early-payment discount before applying the primary residence property-tax credit. The rule covers general real estate taxes and primary residence property taxes, but not personal property taxes or special-assessment installments. Taxpayers must pay all real estate taxes on a parcel in full by February 15 to receive the discount, unless another law provides an exception. A county commission may extend the discount period by 30 days after declaring a weather or other catastrophe emergency. The primary residence credit remains limited to $1,600 and cannot reduce special assessments or more than the property's tax due. The proposed ordering rule for real estate taxes would apply to taxable years beginning after December 31, 2025.

County treasurers would apply the five percent mobile-home tax discount before applying the primary residence credit. The rule covers taxes imposed on mobile homes purchased or first moved into North Dakota, including taxes paid for the full year or shortly after the move. The full yearly tax would qualify for the discount if paid by February 15. A five percent discount would also apply when the tax is paid in full within 30 days after purchase or moving the mobile home into the state. If the tax is not paid within 40 days after purchase or moving into the state, penalties and interest would apply. The proposed mobile-home tax rule would apply to taxable years beginning after December 31, 2026.