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Read. Follow. Verify.North Dakota Senate Bill 2405 sets the calculation order for primary residence tax credits and early payment discounts
Last action · September 4, 2026: Second reading, failed to pass, yeas 0 nays 93Sponsors: Dean Rummel and 3 others
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What This Bill Proposed
North Dakota Senate Bill 2405 alters how property tax credits and early payment discounts are calculated by requiring the 5 percent early payment discount to be applied before the primary residence property tax credit. The bill specifies different effective dates for property taxes and mobile home taxes starting in late 2025 and 2026.
Changes the mathematical sequence for calculating property tax reductions, which affects the final tax liability for property and mobile home owners who qualify for both early payment discounts and the .
- North Dakota property tax laws provide a credit for primary residences as well as a 5 percent discount for early payment of real estate taxes by February 15. context
- Senate Bill 2405 was introduced during the Sixty-ninth Legislative Assembly of North Dakota in 2025 and ultimately failed to pass in the House. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
North Dakota property taxpayers
County treasurers
County treasurers must apply the 5 percent early payment discount prior to applying the primary residence credit when processing tax payments.
Mobile home owners
Mobile home owners are subject to the revised application order for early payment discounts and primary residence credits starting in taxable years after December 31, 2026.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
How does Senate Bill 2405 change how my property tax is calculated?
Does the early payment discount apply to special assessments or personal property taxes?
Can the early payment deadline be extended?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Failed in the House.
Procedural history
8 actions- Sep 4, 2026HouseSecond reading, failed to pass, yeas 0 nays 93
- Sep 3, 2026HouseCommitteeReported back without recommendation 9 1 0
- Sep 3, 2026HouseIntroducedIntroduced, first reading, referred Joint Policy Committee
- Sep 3, 2026HouseReceived from Senate
- Sep 3, 2026SenateFloorSecond reading, passed, yeas 27 nays 20
- Sep 2, 2026SenateCommitteeReported back without recommendation 8 0 0
Show 2 earlier actions
- Sep 2, 2026HouseCommitteeCommittee Hearing 10:30
- Sep 2, 2026SenateIntroducedIntroduced, first reading, referred Joint Policy Committee
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
ndlegis.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 35)
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz15Current news / social attention level
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