19.3116.01000
Sixty-sixth
Legislative Assembly HOUSE CONCURRENT RESOLUTION NO. 3046
of North Dakota
Introduced by
Representatives B. Koppelman, Beadle, Becker, Bellew, Hatlestad, Johnston, Kasper,
Toman, Vetter
Senator O. Larsen
1 A concurrent resolution directing the Legislative Management to study the feasibility and
2 desirability of replacing revenue generated by residential property tax with an alternative local
3 funding source.
4 WHEREAS, assessment and levy of property taxes has been the primary funding source
5 for local government services since before statehood but the system continues to be subject to
6 criticism by taxpayers and ongoing legislative efforts to create more fairness and lower tax
7 burdens; and
8 WHEREAS, property taxes levied by political subdivisions constitute a substantial share of
9 the cost of owning and using property in the state; and
10 WHEREAS, there appears to be no logical connection between market driven property
11 valuation increases and an increasing appetite of local government for property tax revenue,
12 which appears to some observers to be the ongoing cycle of the current property tax system;
13 and
14 WHEREAS, the level of funding taxpayers are willing to support and the level of services
15 taxpayers expect to receive must be determined and balanced; and
16 WHEREAS, consideration should be given to the cost to taxpayers of maintaining the
17 current system and whether alternatives could be implemented which would more equitably
18 distribute the costs of local government among residential property owners based on a flat
19 rate or on services provided to the property rather than the value of the property;
20 NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF
21 NORTH DAKOTA, THE SENATE CONCURRING THEREIN:
22 That the Legislative Management study the feasibility and desirability of replacing revenue
23 generated by residential property tax with an alternative local funding source; and
Page No. 1 19.3116.01000
 Sixty-sixth
Legislative Assembly
1 BE IT FURTHER RESOLVED, that the Legislative Management report its findings and
2 recommendations, together with any legislation required to implement the recommendations, to
3 the Sixty-seventh Legislative Assembly.
Page No. 2 19.3116.01000