[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6326865,"mediaKeyId","2323616-e7e7f918632723ee2c6e062004466772","parentId",2323616,"title","Committee hears House bill to create homeschool tax credit; refundability amendment withdrawn pending legal review","audioSeconds",577,"startMs",3981000,"endMs",4558000,"viewUrl","/Search/View?dp=1&key=2323616-e7e7f918632723ee2c6e062004466772&start=3981&end=4558","thumbnailUrl","https://assets.pipeline.soar.com/2323616-e7e7f918632723ee2c6e062004466772/thumbnail_3981000.jpg","articleUrl","/articles/6326865/North-Dakota/Committee-hears-House-bill-to-create-homeschool-tax-credit-refundability-amendment-withdrawn-pending-legal-review","mediaUrl","https://secure.pipeline.soar.com/6326865-81e3c7acd2c8d9e5d1ec0fb0554f9d9a/orig.mp4?Expires=1771202392&Signature=IVXrfqg~MDsTZe44n9keBpzkdUx-5fluSZy4Ek1ML3xwpBv93-LYcmMAjTjjkrPsamfVeC6b3cvVq62L9sbfnaIpSA8QimAyLTZ1Ezt---~p584XvlIfCFq9xT3k84Fi7DzXtt2BJkkODgz1UxiDQadoKLivAd4aCSUI8leaKkCpF-~xb1Rj2afd-6y2Z4KN9hChqSLkuPrHOP85Fxq1TvCc~v8SVrKJj72oO4UiG3oUuaoXE63kHPx77uP7-BGmVSyG6-zjvlaMQj6aN-H1okbYq8JnP7KgEfaO3P~P~zcEJKW6jQTeouy8J6GdS7DSeUaeUfZe-GQwbm1E8HXkyQ__&Key-Pair-Id=KUT5TJCACFTXG","author","North Dakota State Legislature","date","2025-02-17T00:00:00Z","article","House Bill 12‑44 would create a state income‑tax credit for qualifying homeschooling expenses, with a $1,000 cap for married joint filers and a $500 cap for separate filers. Representative Mike Schatz (District 39) told the Senate Finance and Tax Committee that qualified expenses would include books, tuition for online programs, computers and related software and subscriptions, and that the tax commissioner would provide forms for the credit.

Schatz said the Department of Public Instruction counted 5,602 homeschooled children last year; using per‑pupil public‑school funding figures of more than $10,000 per pupil, he argued the state’s general fund benefits financially from homeschooling relative to public‑school per‑pupil costs. \"This bill will be saving the state money when you consider a cost compared to what the state gains,\" Schatz said.

Several senators questioned the bill's likely utility. Senator Rummel (committee member) cited tax‑department statistics showing about 65% of resident income tax returns had no tax liability in the most recent filing year, arguing many taxpayers would have no liability to offset with a nonrefundable credit. Senator Patton and Senator Powers raised concerns that most potential beneficiaries would have no tax liability and that the administrative burden and paperwork might outweigh the benefit.

Senator Wallin proposed an amendment to make the credit refundable so taxpayers with no liability could receive payment; the tax department (Matt Pearl) advised the committee that issuing refunds in that manner may raise constitutional issues under the state gifting clause. Pearl said other credits sometimes include carryover provisions that permit taxpayers to carry unused credits forward to future tax years rather than receive a refund. After brief discussion, Senator Wallin withdrew the motion to amend pending further legal research and consultation with legislative counsel.

No committee vote was recorded on House Bill 12‑44 during this hearing; the chair closed the hearing after taking testimony and no proponents, opponents or neutral witnesses appeared online or in addition to the bill sponsor. Committee members asked staff and the tax department to review legal constraints on refundability and the administrative implications before any further action.

","mediaType","Video","parentTitle","Senate Finance and Taxation Mon, Feb 17, 2025 9:00 AM-12:00 PM","oneSentenceSummary","Representative Mike Schatz presented House Bill 12‑44 to create a nonrefundable state income‑tax credit for homeschooling expenses (capped at $1,000 joint/$500 single); senators questioned its reach and an amendment to make the credit refundable was withdrawn pending legal review of constitutional gifting concerns.","taxTitle","Finance and Taxation, Senate, Legislative, North Dakota","taxId",28904,"location","North Dakota","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6326870,"Senate committee hears matching bills to treat residential lots with outbuildings as residential for tax purposes",4681,1051000,5732000,"/Search/View?dp=1&key=2323616-e7e7f918632723ee2c6e062004466772&start=1051&end=5732","https://assets.pipeline.soar.com/2323616-e7e7f918632723ee2c6e062004466772/thumbnail_1051000.jpg","/articles/6326870/North-Dakota/Senate-committee-hears-matching-bills-to-treat-residential-lots-with-outbuildings-as-residential-for-tax-purposes","https://secure.pipeline.soar.com/6326870-0931b8a45d09a0368eba451c8853346a/orig.mp4?Expires=1771202392&Signature=OhXF9DU68wdfRjnpb6MygMM5CMOOc5bOTo5qVE-gbpM~e5OMgAgbNxPfAo8RbDZHtFy~rZl5rgo38MhKjSeOQAEaqT6tH8pUGV-2tZiHZSIzhxa5pvxxE0eT5~RP2llG3C-oiCcQwyNr5cl9UHrHldUX0NwXSLHpZv39oPQ9I4CDFgScHfmQOOMNYraH78vgnNViXnXM4DEpnult4RaVNQU7TICQU4XmiIqBFyCYyP0r5FmmeojkpeF4MzD2Xwjpfy6o-KuYxhVFtRVtHjoVt7Cq5L1~ql3dsOLS2PlIumut1AI4cy9Klp5uZ4gr44G32ao9Q1-nxGRDFOLIVlwDVQ__&Key-Pair-Id=KUT5TJCACFTXG","The Senate Finance and Tax Committee heard testimony on two substantially similar measures — House Bill 11‑52 (Rep. Todd Porter) and House Bill 12‑32 (Rep. Grenache) — that would amend North Dakota Century Code language so that residential lots in residential subdivisions with outbuildings such as standalone garages be taxed as residential rather than automatically classified as commercial until a dwelling exists.

Representative Todd Porter (District 34, Mandan) said the measure was prompted by a Morton County subdivision outside Mandan where developers allowed owners to build garages before houses. Under current Century Code language, parcels without a dwelling can be assessed as commercial property; Porter said that practice led to parcels with only a garage being taxed at the commercial rate. He described the proposed change as local‑control friendly and limited in scope to genuinely residential tracts. Porter told the committee that in the specific Morton County case the owner stores personal vehicles and a boat in the garage and does not run a business from it.

Representative Grenache (authoring House Bill 12‑32) testified that Section 57‑02 of the Century Code lists residential‑lot definitions and that the bills aim to clarify that lots intended and platted for residential use should not be treated as commercial solely because a dwelling has not yet been built. He said developers and buyers sometimes build a garage first with the intention to add a house later, and that local review and covenants typically control long‑term use.

Committee members asked multiple questions about the division of authority between zoning and tax assessment. Representatives and senators clarified that zoning (planning) is a county or municipal function and determines permitted uses, while tax classification is made by the local tax assessor using definitions in the Century Code. Representative Porter explained that previous assessors in the Morton County example had treated the lots as residential until a new assessor reclassified them based on a literal reading of the code.

Public comment included Lanny Kenner (District 7), who said he had initial concerns about local control but, after hearing the testimony, was less opposed. Senators discussed waiting to hear a companion bill and consulting County Association officials before taking action; they also asked the Tax Department to compare the two bills and advise if language differences matter. No committee vote was recorded on either bill during this hearing; senators indicated they would consult the counties and the tax department and discuss whether to move one bill forward or adopt the other as the vehicle.

","Representatives testified on two similar bills (House Bill 11‑52 and House Bill 12‑32) to change Century Code language so residential lots with standalone garages or outbuildings in residential subdivisions are taxed as residential, not commercial, until evidence of commercial use exists.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6326875,"Senate committee votes not to advance measure to put UND medical‑school mill levy repeal on ballot",1135,1919000,3054000,"/Search/View?dp=1&key=2323616-e7e7f918632723ee2c6e062004466772&start=1919&end=3054","https://assets.pipeline.soar.com/2323616-e7e7f918632723ee2c6e062004466772/thumbnail_1919000.jpg","/articles/6326875/North-Dakota/Senate-committee-votes-not-to-advance-measure-to-put-UND-medicalschool-mill-levy-repeal-on-ballot","https://secure.pipeline.soar.com/6326875-b794745323f431e000a87d9edb4d7f6c/orig.mp4?Expires=1771202392&Signature=C0TJJlytyItK8xbr8CQ~HD6~~mmzsNFLa1hZwlCTNcQ595cnBTaIapQNt1bcdTAg92Mpg1iylL9u5DAHq3xknLdzll57YTG~aOL9BaSZ1kOx39UGfkf6sJdw17azKHJxEO6z3AF-pHcC4RcssMuTmedmGRh-YqWIv6MZdNB2lFfV4JKiO9ilgfnFOysQzKqZrwQqTesj3TsjtmSlWhbt2Yf8hiw3spd2CCiQPRmE4Im-PCAQDQvQYZBhaC3aTdXyftOcn5BlcWdGCBZ~PgnhCwDPfte8klituHWyrD2LKbvDBa4toAm~B1raBZ1X3NbO-FDyiah97n08psI~L18DLw__&Key-Pair-Id=KUT5TJCACFTXG","The Senate Finance and Tax Committee voted 4–2 on a recommendation of 'do not pass' for Senate Concurrent Resolution 40‑23, a proposal to submit to voters whether to repeal the statewide 1‑mill property tax that funds the University of North Dakota School of Medicine.

The action followed discussion about how much revenue the 1‑mill generates and how eliminating it would affect funding. Charles Dende, general counsel for the Office of State Tax Commissioner, summarized the fiscal-note timing and projected fiscal impact: because a ballot measure would not take effect immediately, the note shows no fiscal impact for the 2025‑27 biennium but estimates an approximate $14,738,688 reduction for the 2027‑29 biennium (about $7.3 million per year) if the levy were eliminated.

Committee members debated whether the levy should be put to a public vote. Senator Patton described the mill as an indicator of rising taxable valuation statewide and noted uncertainty about how the medical school’s revenue stream would be replaced if voters eliminated the levy. “If we put it on the ballot to eliminate it, it actually takes place,” Patton said, and a later legislative decision would be required to replace funding, if any replacement were chosen. Several senators raised the need for clarity on replacement funding and whether any escalator or automatic replacement mechanism would be included.

Senator Powers and others said many taxpayers do not know the 1 mill on their property tax statement is funding the UND medical school and urged greater transparency on tax statements. Supporters of sending the question to voters argued that letting voters decide would be a form of property tax relief; opponents highlighted the potential $14 million biennial funding gap for the medical school and uncertainty about legislative replacement funding.

On the floor roll call for the committee's final motion to recommend 'do not pass,' Vice Chair Romo, Senator Marsali, Senator Patton and Senator Powers voted yes. Chairman Weber and Senator Wallen voted no. The motion was made by Senator Patton and seconded by Senator Marcelet, and the clerk recorded the 4–2 outcome. The committee adopted the 'do not pass' recommendation, and no further committee action on SCR 40‑23 was recorded in the transcript.

The committee also discussed other pending items on its agenda — including a cigarette tax proposal and other property‑tax measures — but took no further action on those items during this portion of the hearing.

The committee recessed after completing the roll call.

","The Senate Finance and Tax Committee voted 4–2 to recommend 'do not pass' on Senate Concurrent Resolution 40‑23, which would have put a statewide 1‑mill property tax for the University of North Dakota School of Medicine on the ballot.","actionData","errors"]

Article not found

Committee hears House bill to create homeschool tax credit; refundability amendment withdrawn pending legal review

Senate committee hears matching bills to treat residential lots with outbuildings as residential for tax purposes

Senate committee votes not to advance measure to put UND medical‑school mill levy repeal on ballot