This bill mandates a legislative management study on tribal land taxation during the 2025-26 interim period. The focus of the study will be on taxation issues concerning land owned by enrolled tribal members residing within tribal reservation boundaries in North Dakota. The study aims to analyze various aspects, including 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, along with any proposed legislation necessary to implement those recommendations. This initiative seeks to address and clarify the complexities surrounding tribal land taxation in the state.