Bill > HB1563

This bill directs the Legislative Management of North Dakota to conduct a comprehensive study on tribal land taxation during the 2025-26 interim period. The study will focus on examining taxation issues related to land owned by enrolled tribal members residing within any tribal reservation in the state. Specifically, the study may explore federal laws, judicial decisions about tribal taxation authority, state property tax exemptions for Native American property, and the complex interactions between tribal sovereignty and state law. By the end of the study, the Legislative Management is required to prepare a report detailing their findings and recommendations, along with any proposed legislation necessary to implement those recommendations. The final report will be presented to the seventieth legislative assembly, providing a thorough analysis of the current tribal land taxation landscape and potential policy improvements.

Budget and Finance

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo1563.html