Committee advances technical fixes to primary-residence credit and budget-notice rules
January 20, 2026 | 2026 Legislature ND, North Dakota
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Representative Craig Hedlund asked the committee to correct technical issues from last session’s House Bill 1176 that have affected budget-hearing notices and the primary-residence credit (PRC) calculation.
Hedlund said the change to the PRC’s interaction with county discounting meant some taxpayers received smaller checks than expected; he estimated statewide that $10–$15 million per year of PRC relief may be remaining at the county level due to how discounts were applied. "These tax statements that went out in December reflect the $1,600 credit," Hedlund said, and he argued county auditors need statutory authority to preserve prior-year taxing district amounts when submissions are missing.
He presented two related drafts: one to adapt notice timing for taxing districts (e.g., townships whose budget meetings fall in March) and another to clarify the PRC calculation order and auditor authority. Committee members asked about retroactivity and whether counties could be required to reimburse earlier payments; Hedlund replied that retroactive reimbursements would be burdensome and his bill does not attempt a retroactive fix for checks already issued.
The committee voted to advance the PRC/discount technical fix for introduction. The bill will go to policy and appropriations as needed for fiscal analysis and to coordinate with the Tax Commission and county auditors.
What happens next: committee staff and the Tax Commissioner's Office are expected to refine statutory language and assess any fiscal impact; the committee forwarded the bill to allow further policy and fiscal review.
Hedlund said the change to the PRC’s interaction with county discounting meant some taxpayers received smaller checks than expected; he estimated statewide that $10–$15 million per year of PRC relief may be remaining at the county level due to how discounts were applied. "These tax statements that went out in December reflect the $1,600 credit," Hedlund said, and he argued county auditors need statutory authority to preserve prior-year taxing district amounts when submissions are missing.
He presented two related drafts: one to adapt notice timing for taxing districts (e.g., townships whose budget meetings fall in March) and another to clarify the PRC calculation order and auditor authority. Committee members asked about retroactivity and whether counties could be required to reimburse earlier payments; Hedlund replied that retroactive reimbursements would be burdensome and his bill does not attempt a retroactive fix for checks already issued.
The committee voted to advance the PRC/discount technical fix for introduction. The bill will go to policy and appropriations as needed for fiscal analysis and to coordinate with the Tax Commission and county auditors.
What happens next: committee staff and the Tax Commissioner's Office are expected to refine statutory language and assess any fiscal impact; the committee forwarded the bill to allow further policy and fiscal review.
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