Revised to no property tax on primary residence.
Proposed Constitutional Measure
Amendment to Exempt Primary Residences from Property Taxation
Be It Enacted by the People of the State of North Dakota:
Section 1. New Section to Article X
A new section is created and added to Article X of the Constitution of North Dakota to read:
Section __. Exemption of Primary Residences from Property Taxation.
- Beginning January 1 following adoption of this amendment, no property tax shall be levied or collected by the State of North Dakota or any political subdivision, including any county, city, township, school district, park district, fire district, or other taxing authority, on a person's primary residence.
- For purposes of this section, "primary residence" means the dwelling owned and occupied by a North Dakota resident as that person's principal place of residence. The Legislative Assembly may establish reasonable standards for determining a person's primary residence, provided those standards do not substantially impair the exemption created by this section.
- This exemption applies to the residence and the land upon which it is situated, up to a reasonable acreage limit established by law for residential use.
- Nothing in this section prohibits:
- (a) Special assessments imposed solely to finance specific local improvements that directly benefit the property;
- (b) Fees charged in exchange for specific governmental services provided to the property owner;
- (c) Property taxes on real property that is not a primary residence, including commercial, industrial, agricultural, rental, vacation, or investment property.
- The Legislative Assembly shall enact laws necessary to implement this section and may provide procedures to prevent fraud or abuse, but may not diminish or impair the exemption established by this section.
- This section is self-executing. Any law, ordinance, regulation, or policy inconsistent with this section is void to the extent of the inconsistency.
Section 2. Effective Date
This amendment becomes effective on January 1 of the calendar year following its approval by the voters.
Suggested Ballot Title
Constitutional Measure
This measure would amend the North Dakota Constitution to exempt an owner's primary residence from all property taxation by the state and its political subdivisions. The exemption would apply only to a taxpayer's primary residence and would not apply to commercial, agricultural, rental, vacation, or other non-primary residential property. Special assessments and fees for specific services would remain permitted.
Yes — A "Yes" vote exempts primary residences from all property taxes.
No — A "No" vote retains the current property tax system.