The civic record
Read. Follow. Verify.North Dakota House Bill 1168 Establishes Legacy Earnings Fund Distributions for Property Tax Relief, Debt Service, and Infrastructure
Last action · May 2, 2025: Second reading, failed to pass, yeas 13 nays 77Sponsors: Scott Louser and 7 others
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
The bill creates the legacy earnings fund and legacy property tax relief fund, directing 7 percent of the five-year average value of the balance to debt service, highway distribution, and property tax relief. It implements a primary residence property tax credit of up to $1,000, caps property tax levy growth without voter approval at 3 percent annually, and appropriates $295 million to the tax commissioner for the 2025-2027 biennium.
Property owners receive a primary residence property tax credit while local taxing districts face a 3 percent annual cap on property tax levy increases unless approved by voters. The legislation reshapes state fund distributions from legacy earnings to support infrastructure, highway aid, and public finance debt requirements.
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.
Property owners
Taxpayers receive a primary residence property tax credit of up to $1,000 and are subject to new levy limits on local taxing districts.
Disabled veterans
Eligible disabled veterans receive an increased property tax credit against the first $9,000 of taxable valuation of their homestead.
School districts
School district general fund levy authority is capped at 60 mills with a 12 percent annual dollar increase limit for local educational contributions.
Taxing districts
Political subdivisions empowered to levy property taxes must comply with the 3 percent annual levy growth cap and preliminary budget statement deadlines.
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
What is the primary residence property tax credit established by the bill?
How are property tax levy increases by local taxing districts restricted?
What changes are made to the homestead tax credit for lower-income residents?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Failed in the House.
Procedural history
24 actions- May 2, 2025HouseSecond reading, failed to pass, yeas 13 nays 77
- May 2, 2025HouseCommitteeConference committee report adopted
- May 2, 2025HouseCommitteeReported back from conference committee, in place of, placed on calendar
- May 1, 2025SenateCommitteeConference committee appointed Rummel Bekkedahl Powers
- May 1, 2025HouseCommitteeConference committee appointed Headland Hagert Dockter
- May 1, 2025HouseRefused to concur
Show 18 earlier actions
- Apr 25, 2025HouseReturned to House (12)
- Apr 25, 2025SenateEmergency clause carried
- Apr 25, 2025SenateFloorSecond reading, passed as amended, yeas 45 nays 0
- Apr 25, 2025SenateCommitteeReported back, do pass, place on calendar 14 1 1
- Apr 18, 2025SenateRereferred to Appropriations
- Apr 18, 2025SenateCommitteeAmendment adopted
- Apr 17, 2025SenateCommitteeReported back amended, do pass, amendment placed on calendar 6 0 0
- Mar 11, 2025SenateCommitteeCommittee Hearing 02:30
- Mar 7, 2025SenateIntroducedIntroduced, first reading, referred Finance and Taxation Committee
- Feb 25, 2025SenateReceived from House
- Feb 25, 2025HouseFloorSecond reading, passed, yeas 88 nays 3
- Feb 25, 2025HouseCommitteeAmendment adopted, placed on calendar
- Feb 24, 2025HouseCommitteeReported back amended, do pass, amendment placed on calendar 18 1 4
- Feb 12, 2025HouseRereferred to Appropriations
- Feb 12, 2025HouseCommitteeAmendment adopted
- Feb 11, 2025HouseCommitteeReported back amended, do pass, amendment placed on calendar 12 1 1
- Jan 15, 2025HouseCommitteeCommittee Hearing 09:00
- Jan 7, 2025HouseIntroducedIntroduced, first reading, referred Finance and Taxation 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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Establishment of Permanent Legacy Earnings Allocations
The bill shifts from ad hoc legacy fund definitions to a structured 7 percent biennial distribution model funding debt service, highway distribution, and property tax relief.
Direct Legacy Fund Backing for Primary Residence Credits
Appropriates $295 million from the newly created legacy property tax relief fund to reimburse counties for primary residence property tax credits during the 2025-2027 biennium.
Connected Entities
Sources
ndlegis.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 90)
- Controversy75Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz65Current news / social attention level
Publisher tools