---
type: "Bill"
title: "AN ACT to amend and reenact subdivision b of subsection 15 of section 57‑02‑08 of the North Dakota Century Code, relating to the calculation of income for purposes of the farm residence property tax exemption; and to provide an effective date."
description: "AN ACT to amend and reenact subdivision b of subsection 15 of section 57‑02‑08 of the North Dakota Century Code, relating to the calculation of income for purposes of the farm residence property tax exemption; and to provide an effective date."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "66"
identifier: "SB 2360"
citation: "North Dakota SB 2360 (66)"
classification: ["bill"]
subjects: ["AGRICULTURE", "COUNTY AUDITOR", "PROPERTY TAX - SEE ALSO TAXATION", "TAX COMMISSIONER", "TAXATION"]
status: "enacted"
primary_sponsors: ["Dotzenrod", "Erbele", "Holman", "J. Nelson", "Wanzek"]
version_count: 5
action_count: 16
vote_count: 0
first_action: "2019-01-21"
last_action: "2019-03-28"
source: "openstates"
source_identifier: "ocd-bill/6f5a1cbd-1de0-4550-b335-3ec08bd7bccc"
source_url: "http://www.legis.nd.gov/assembly/66-2019/bill-actions/ba2360.html"
source_hash: "2d71a4095e552511c71a332ac8968e93fc9352606465933924b5795a4709cecc"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nd"]
---

# North Dakota SB 2360 (66) — AN ACT to amend and reenact subdivision b of subsection 15 of section 57‑02‑08 of the North Dakota Century Code, relating to the calculation of income for purposes of the farm residence property tax exemption; and to provide an effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **INTRODUCED** (filed) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1117-01000.pdf)
2. **Enrollment** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1117-03000.pdf)
3. **FIRST ENGROSSMENT** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1117-02000.pdf)
4. **Prepared by the Legislative Council staff for Senator Dotzenrod** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1117-01001a.pdf)
5. **Prepared by the Legislative Council staff for Senator Dotzenrod (Marked Up)** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-1117-01001m.pdf)

## Sponsors

- Dotzenrod — primary (person)
- Erbele — primary (person)
- Holman — primary (person)
- J. Nelson — primary (person)
- Wanzek — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-21** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-01-28** Committee Hearing 10:30
- **2019-02-14** Reported back amended, without recommendation 6 0 0 `committee-passage`
- **2019-02-15** Amendment adopted, placed on calendar
- **2019-02-15** Second reading, passed, yeas 34 nays 11 `reading-2, passage`
- **2019-02-18** Received from Senate
- **2019-02-27** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-03-06** Committee Hearing 10:00
- **2019-03-14** Reported back, do pass, place on calendar 11 2 1 `committee-passage, committee-passage-favorable`
- **2019-03-18** Second reading, passed, yeas 74 nays 18 `reading-2, passage`
- **2019-03-19** Returned to Senate
- **2019-03-20** Signed by Speaker
- **2019-03-21** Signed by President
- **2019-03-21** Sent to Governor `executive-receipt`
- **2019-03-27** Signed by Governor 03/26 `executive-signature`
- **2019-03-28** Filed with Secretary Of State 03/27 `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6f5a1cbd-1de0-4550-b335-3ec08bd7bccc`. Confidence: reported (aggregated from official North Dakota legislature records).