WHEREAS, North Dakota House Bill 1176 (“the bill”) created and enacted new sections to chapters 54-27, 57-02, and 57-15 of the North Dakota Century Code, relating to a legacy earnings fund, a legacy property tax relief fund, a primary residence certification, and a limitation on property tax levies without voter approval; and
WHEREAS, the bill aims to provide property tax relief by more than tripling the state’s existing primary residence property tax credit from $500 per year to $1,600 per year; and
WHEREAS, the bill introduces a dedicated stream of earnings from the state’s $12 billion Legacy Fund to pay for the relief, estimated at $409 million in the 2025-2027 biennium; and
WHEREAS, while these measures represent a step towards addressing property tax burdens, they do not sufficiently address broader property tax reform and relief needs for all North Dakota residents; and
WHEREAS, the proposed property tax relief primarily benefits homeowners, leaving renters, small businesses, and agricultural property owners with limited relief options; and
WHEREAS, the bill’s 3% cap on future increases in local property tax budgets all-but guarantees cumulative increased tax burdens via state subsidization of local municipalities; and
WHEREAS, reducing corporate welfare, including tax breaks and subsidies for large corporations, would drastically increase the amount of state funds available for property tax relief and reform; and
WHEREAS, the bill fails to address the need for sustainable and long-term solutions to reduce the overall property tax burden on North Dakota residents; and
WHEREAS, the legislative assembly is required to and derelict in its duty to “provide for a uniform system of free public schools throughout the state,” under Article VIII, Section 2 of the North Dakota State Constitution, and
WHEREAS, the assembly is prohibited from defraying these costs through the assessment of taxes on real property, and
WHEREAS, the bill’s failure to scale the level of property-tax buy down to the amount assessed by each school district, the bill provides insufficient relief and an inadequate solution;
NOW, THEREFORE, BE IT RESOLVED, that the NDGOP expresses its disappointment in HB1176 on the grounds that it does not go far enough in providing comprehensive property tax reform and relief; and
BE IT FUTHER RESOLVED, that a copy of this resolution be forwarded to all Republican members of the North Dakota State Legislature and to the Governor of North Dakota for their consideration.
BE IT FURTHER RESOLVED:
1. The NDGOP shall ensure that this resolution be posted on the official website ndgop.org
2. The designated website administrator is authorized and directed to oversee the posting and to ensure that the resolution remains accessible online.
3. Should circumstances require removal or update of the posted material, such action shall be documented and approved by the NDGOP Executive Committee.
Adopted this 14th day of June, 2025, by the North Dakota Republican Party State Committee.
