Budget & Taxes

signed · North Dakota · House Apr 2, 2025

HB 1578: AN ACT to create and enact a new subsection to section 57-40.3-04 of the North Dakota Century Code, relating to a motor vehicle excise tax exemption for abandoned motor vehicles; and to amend and reenact subsection 2 of section 23.1-15-07 of the North Dakota Century Code, relating to excise tax on a motor vehicle taken into the custody of a commercial towing service.

Relating to a motor vehicle excise tax exemption for abandoned motor vehicles; and to amend and reenact subsection 2 of section 23.1‑15‑07 of the North Dakota Century Code, relating to excise tax on a motor vehicle taken into the custody of a commercial towing service.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax exemption for abandoned vehicles, reducing state tax revenue, thus weakening tax base.85% confidence

Sub-Topics Sales Tax Tax Incentives

failed · North Dakota · House Feb 13, 2025

HCR 3012: A concurrent resolution to repeal section 10 of article X of the Constitution of North Dakota, relating to the statewide property tax levy of one mill for support of the state medical center at the University of North Dakota; and to provide an effective date.

Relating to the statewide property tax levy of one mill for support of the state medical center at the University of North Dakota; and to provide an effective date.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepealing a mandatory property tax levy specifically funding the state medical center constitutes defunding an essential public program, aligning with OPPOSE indicators.95% confidence ✗ HealthcareOpposes HealthcareRepealing a property tax levy funding the state medical center would defund a public health facility, directly opposing healthcare funding initiatives.95% confidence

Sub-Topics Property Tax

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signed · North Dakota · Senate Jun 11, 2025

SB 2397: AN ACT to create and enact a new subsection to section 57-51.1-03 of the North Dakota Century Code, relating to a limited exemption for development incentive wells; to amend and reenact sections 57-51-02.6, 57-51-05, and 57-51.1-01 of the North Dakota Century Code, relating to the temporary exemption for oil and gas wells employing a system to avoid flaring, an exemption from gross production tax for gas produced from certain enhanced oil recovery projects, and the definition of development incentive well; to provide an effective date; and to provide an expiration date.

Relating to a limited exemption for development incentive wells; to amend and reenact sections 57‑51‑02.6, 57‑51‑05, and 57‑51.1‑01 of the North Dakota Century Code, relating to the temporary exemption for oil and gas wells employing a system to avoid flaring, an exemption from gross production tax for gas produced from certain enhanced oil recovery projects, and the definition of development incentive well; to provide an effective date; and to provide an expiration date.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for oil/gas sector, reducing state gross production tax revenue, weakening tax collection in fiscal management.95% confidence ✗ EnergyOpposes EnergyProvides tax exemptions for oil/gas production (flaring avoidance, EOR projects), favoring fossil fuels over renewable energy development.95% confidence

Sub-Topics Oil & Gas

passed · North Dakota · House Mar 31, 2025

HB 1381: A BILL for an Act to amend and reenact section 15.1-27-04.1 of the North Dakota Century Code, relating to the determination of state aid.

HB 1381 revises North Dakota's school funding formula to determine state aid for public school districts. It establishes a baseline funding amount using 2017-18 revenue data (including property taxes, tuition, mineral revenue, and other specific income sources) and calculates per-student funding based on this baseline. Starting in the 2023-24 school year, the bill requires a 40% reduction in excess funding for districts exceeding the baseline, with annual reduction increases of 15% until the baseline per student matches the state's fixed payment rate. This affects all North Dakota public school districts by changing how their state aid is calculated and potentially reducing funding for those with higher historical revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesMandates 40% reduction in excess school funding, decreasing state expenditure on districts above baseline, aligning with defunding/limiting government spending.90% confidence ✗ EducationOpposes EducationBill mandates 40% reduction in excess state aid for school districts above baseline funding, with annual 15% increases until baseline is reached, directly defunding well-funded districts.90% confidence

Sub-Topics Higher Education School Funding

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failed · North Dakota · Senate Feb 12, 2025

SB 2298: A BILL for an Act to create and enact a new section to chapter 57-02 of the North Dakota Century Code, relating to a valuation reduction for property used as a primary residence; to amend and reenact subdivision b of subsection 4 of section 15.1-27-04.1, subsection 26 of section 57-02-08, sections 57-02-08.1, 57-02-08.3, 57-02-08.9, 57-02-08.10, and 57-02-11.1, subsection 1 of section 57-23-06, and section 57-55-10 of the North Dakota Century Code, relating to the determination of state school aid, removal of the homestead credit, homestead renter refund, and the primary residence credit; to repeal sections 57-02-08.2 and 57-02-08.8 of the North Dakota Century Code, relating to the homestead credit certification and disabled veterans' credit; to provide for retroactive application; to provide an effective date; and to provide an expiration date.

Relating to a valuation reduction for property used as a primary residence; to amend and reenact subdivision b of subsection 4 of section 15.1‑27‑04.1, subsection 26 of section 57‑02‑08, sections 57‑02‑08.1, 57‑02‑08.3, 57‑02‑08.9, 57‑02‑08.10, and 57‑02‑11.1, subsection 1 of section 57‑23‑06, and section 57‑55‑10 of the North Dakota Century Code, relating to the determination of state school aid, removal of the homestead credit, homestead renter refund, and the primary residence credit; to repeal sections 57‑02‑08.2 and 57‑02‑08.8 of the North Dakota Century Code, relating to the homestead credit certification and disabled veterans' credit; to provide for retroactive application; to provide an effective date; and to provide an expiration date.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRemoves homestead credit, renter refund, and primary residence tax credits, increasing tax burden on homeowners and reducing tax relief.92% confidence ✗ HousingOpposes HousingRemoves homestead credit and renter refund, eliminating tax relief for homeowners and renters, weakening affordability protections.85% confidence

Sub-Topics Property Tax Property Development Property Taxes Renters

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failed · North Dakota · House Feb 10, 2025

HB 1236: A BILL for an Act to amend and reenact section 20.1-02-17 of the North Dakota Century Code, relating to use of hunting license and permit application fees.

HB 1236 amends North Dakota law to specify that hunting and fishing license fees and application fees can only fund state wildlife and fish department programs unrelated to chronic wasting disease (CWD). The bill restricts the use of these fees, ensuring they cannot support CWD management or research. It directly affects the North Dakota Game and Fish Department by altering how it allocates revenue from hunting and fishing permits. The change clarifies that existing fee revenue must be used for general department administration, not specific disease-related initiatives. The bill failed to pass in the legislature during the 2025 session.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts allocation of hunting license fees from funding CWD management, defunding a specific program previously supported by these fees.95% confidence ✗ EnvironmentOpposes EnvironmentRestricts funding for CWD wildlife management, a conservation effort, by prohibiting license fees from supporting disease research/management, weakening environmental protection.90% confidence

Sub-Topics Wildlife

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in committee · North Dakota · Senate Mar 12, 2025

SCR 4021: A concurrent resolution urging the United States Federal Government, Congress, and the Governor of North Dakota to end the disadvantaged business enterprise program.

This North Dakota concurrent resolution urges the federal government, Congress, and the North Dakota Governor to end the Disadvantaged Business Enterprise (DBE) program, which provides contracting preferences for certain businesses. It cites the program's alleged cost burdens on contractors and references a court case (Mid-America Milling Co. v. USDOT) finding its race-based criteria potentially unconstitutional. The resolution specifically directs North Dakota's Department of Transportation to terminate its DBE program and supports legal efforts to eliminate the program. As a symbolic resolution, it expresses legislative position but does not change current law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill seeks to end DBE program citing cost burdens, effectively defunding a government contracting initiative to reduce spending on the program.92% confidence ✗ TransportationOpposes TransportationBill seeks to end DBE program, a federal transportation contracting initiative, defunding a program affecting transportation infrastructure projects.90% confidence

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passed · North Dakota · House Feb 24, 2025

HB 1465: A BILL for an Act to amend and reenact subsection 1 of section 53-06.1-12 of the North Dakota Century Code, relating to gaming tax reductions.

HB 1465 amends North Dakota's gaming tax code (Section 53-06.1-12) to reduce tax rates for licensed gaming organizations, such as casinos and racetracks. It lowers the top tax rate from 12% to 6% for businesses with quarterly revenue exceeding $250,000, while maintaining a 1% rate for revenue under $150,000 and a $500 flat fee plus 6% for revenue between $150,000 and $250,000. The bill directly affects gaming businesses by changing how their tax burden is calculated based on quarterly revenue. This represents a concrete policy change to reduce taxes for higher-revenue gaming operators. The bill was introduced in 2025 but failed to pass in February 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces gaming tax rates from 12% to 6% for high-revenue businesses, directly lowering state tax revenue. This weakens tax collection, opposing strong fiscal management.95% confidence

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died · North Dakota · Senate Jan 29, 2025

SB 2304: A BILL for an Act to create and enact a new section to chapter 57-51.2 of the North Dakota Century Code, relating to tribal oil and gas tax revenue allocation withholding.

SB 2304 would have required North Dakota's state treasurer to withhold all tribal oil and gas tax revenue allocations starting August 2025, placing them in an escrow account at the Bank of North Dakota. Funds could only be released after two conditions were met: (1) a new agreement between tribal governments and the governor under this law, and (2) tribes submitted required federal audit reports to the Bureau of Indian Affairs. The bill directly affected tribal nations receiving oil and gas tax revenues and the state treasurer's office. It was introduced on January 20, 2025, but withdrawn from consideration on January 29, 2025, without becoming law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill withholds tribal tax revenues in escrow until new agreements/audits, restricting immediate allocation of funds that would otherwise flow to tribes.95% confidence

Sub-Topics Audits & Accountability Revenue

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failed · North Dakota · Senate Feb 24, 2025

SCR 4023: A concurrent resolution to repeal section 10 of article X of the Constitution of North Dakota, relating to the statewide property tax levy of one mill for support of the state medical center at the University of North Dakota; and to provide an effective date.

Relating to the statewide property tax levy of one mill for support of the state medical center at the University of North Dakota; and to provide an effective date.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepealing a one-mill property tax levy specifically funds the state medical center, removing a dedicated revenue source and defunding the facility per bill's explicit language.90% confidence ✗ HealthcareOpposes HealthcareRepealing the one-mill property tax levy funding the state medical center at UND would defund the facility, directly opposing healthcare funding support.95% confidence

Sub-Topics Property Tax

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