Public Policy Briefing #1: North Dakota's Property Tax Quagmire

The following is the first of a multi-part long-form policy briefing developed to be a quick reference guide for both citizens and lawmakers.

North Dakota Watchdog Network’s
Public Policy Briefing:

“The Property Tax Quagmire As Of 2025”

Table of Contents: Property Tax Policy Brief

• North Dakota's Property Tax Quagmire (Page 3)

  • The Persistent Challenge

  • A Critical Review of Past "Relief" Efforts: The "Buy-Down" Fallacy

  • The Mechanics of the Burden: Valuation, Assessment, and Exemptions

• Legislative Landscape: Key Bills, Debates, and Outcomes (Page 7)

• Shifting the Burden: Alternative Funding Models (Page 8)

• The Quest for Caps and Control (Page 8)

• Citizen Initiatives and Local Responses (Page 9)

• Pathways to Meaningful Reform: Comprehensive Proposals (Page 10)

• Conclusion: The Imperative for Genuine and Structural Property Tax Reform (Page 11)