The bill proposes a legislative management study focused on tribal land taxation during the 2025-26 interim. It aims to address taxation issues concerning land owned by enrolled tribal members residing within tribal reservation boundaries in North Dakota. The study will encompass an analysis of federal law, judicial decisions regarding tribal taxation authority, state property tax exemptions for Native American property, and the relationship between tribal sovereignty and state law.

At the conclusion of the study, the legislative management is required to report its findings and recommendations to the seventieth legislative assembly, including any necessary legislation to implement those recommendations. This initiative seeks to provide a comprehensive understanding of the complexities surrounding tribal land taxation and its implications for both tribal members and state governance.