---
type: "Bill"
title: "AN ACT to amend and reenact subsection 8 of section 57-02-08 of the North Dakota Century Code, relating to a property tax exemption for buildings and land belonging to institutions of public charity; and to provide an effective date."
description: "Relating to a property tax exemption for buildings and land belonging to institutions of public charity; and to provide an effective date."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "68"
identifier: "HB 1438"
citation: "North Dakota HB 1438 (68)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Larry Bellew"]
version_count: 2
action_count: 29
vote_count: 3
first_action: "2023-01-17"
last_action: "2023-04-28"
source: "openstates"
source_identifier: "ocd-bill/33521eb8-18e1-4464-95af-83ef4b9ad3ca"
source_url: "https://ndlegis.gov/api/assembly/68-2023/data/bills.json"
source_hash: "4b429c1f18ab06c61041eb145b541beaf86c9eb3359665bad305ffa8cf6b9855"
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 HB 1438 (68) — AN ACT to amend and reenact subsection 8 of section 57-02-08 of the North Dakota Century Code, relating to a property tax exemption for buildings and land belonging to institutions of public charity; and to provide an effective date.

Relating to a property tax exemption for buildings and land belonging to institutions of public charity; 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](https://ndlegis.gov/assembly/68-2023/regular/documents/23-0575-01000.pdf)
2. **Enrollment** (committee substitute) — [source](https://ndlegis.gov/assembly/68-2023/regular/documents/23-0575-04000.pdf)

## Votes

- Motion for Final Passage on HB 1438 — **55–38** (pass) · lower
- Motion for Final Passage on HB 1438 — **87–5** (pass) · lower
- Motion for Final Passage on HB 1438 — **46–0** (pass) · upper

## Sponsors

- Larry Bellew — primary (person)
- Don Vigesaa — cosponsor (person)
- Jon O. Nelson — cosponsor (person)
- Judy Estenson — cosponsor (person)
- Mark Sanford — cosponsor (person)
- Michelle Strinden — cosponsor (person)

## Timeline

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

- **2023-01-17** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2023-01-24** Committee Hearing 10:30
- **2023-01-24** Committee Hearing 03:01
- **2023-02-02** Reported back, do not pass, placed on calendar 10 2 2 `committee-passage, committee-passage-unfavorable`
- **2023-02-08** Second reading, passed, yeas 55 nays 38 `passage, reading-2`
- **2023-02-09** Received from House
- **2023-02-15** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2023-03-01** Committee Hearing 01:00
- **2023-03-01** Committee Hearing 02:00
- **2023-03-14** Committee Hearing 02:00
- **2023-03-17** Reported back amended, do pass, amendment placed on calendar 3 1 2 `committee-passage, committee-passage-favorable`
- **2023-03-20** Amendment adopted, placed on calendar
- **2023-03-21** Committee Hearing 02:00
- **2023-03-21** Rereferred to Finance and Taxation
- **2023-03-21** Reported back, do pass, place on calendar 6 0 0 `committee-passage, committee-passage-favorable`
- **2023-03-24** Second reading, passed as amended, yeas 46 nays 0 `passage, reading-2`
- **2023-03-27** Returned to House (12)
- **2023-04-03** Refused to concur
- **2023-04-03** Conference committee appointed Bosch Dockter D. Anderson
- **2023-04-07** Conference committee appointed Kannianen Patten Magrum
- **2023-04-20** Reconsidered refuse to concur
- **2023-04-20** Conference committee dissolved
- **2023-04-21** Concurred
- **2023-04-21** Second reading, passed, yeas 87 nays 5 `passage, reading-2`
- **2023-04-24** Signed by President
- **2023-04-25** Signed by Speaker
- **2023-04-25** Sent to Governor `executive-receipt`
- **2023-04-26** Signed by Governor 04/26 `executive-signature`
- **2023-04-28** Filed with Secretary Of State 04/26 `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/33521eb8-18e1-4464-95af-83ef4b9ad3ca`. Confidence: reported (aggregated from official North Dakota legislature records).