Budget & Taxes

SB 2331 establishes a working group to manage wild horses in Theodore Roosevelt National Park, directly affecting park operations, local tourism, and conservation efforts. The group must maintain the wild horse population above 200 through nonlethal methods (like birth control or relocation), promote horse-related tourism, and submit annual reports to lawmakers. It requires a $50,000 state appropriation for the 2025-2027 biennium to support these activities. The bill mandates quarterly meetings and collaboration with the National Park Service, focusing on concrete management and tourism strategies without specifying outcomes.

SB 2320 would exempt carbon dioxide pipelines (and associated equipment) from property taxes during construction and for the first ten years after operation. It applies to pipelines built after 1996 used for transporting carbon dioxide for geologic storage or oil/gas recovery, but excludes interstate pipelines entering North Dakota. The exemption covers the pipeline itself (not the land) and would take effect for tax years beginning after December 31, 2024. This bill directly affects companies building or operating CO2 pipelines within North Dakota for these specific purposes.

SB 2312 would create a property tax exemption in North Dakota for land owned by charitable organizations and used primarily for non-profit equine events, such as horse shows or competitions. This exemption would apply to taxable years beginning after December 31, 2024, directly benefiting qualifying charitable groups that host these events. The bill adds a new provision to the state tax code specifying that such property is exempt from property taxation. It does not change existing tax rules for for-profit equine businesses or other property uses. The bill failed to pass in committee and was rejected during floor debate in February 2025.