[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6337162,"mediaKeyId","2274227-768eed3d0b84f80edaf18dc8927e1fe3","parentId",2274227,"title","Senate committee approves amended farmland valuation bill requiring modifiers and periodic review; sends bill forward","audioSeconds",661,"startMs",2594000,"endMs",3255000,"viewUrl","/Search/View?dp=1&key=2274227-768eed3d0b84f80edaf18dc8927e1fe3&start=2594&end=3255","thumbnailUrl","https://assets.pipeline.soar.com/2274227-768eed3d0b84f80edaf18dc8927e1fe3/thumbnail_2594000.jpg","articleUrl","/articles/6337162/North-Dakota/Senate-committee-approves-amended-farmland-valuation-bill-requiring-modifiers-and-periodic-review-sends-bill-forward","mediaUrl","https://secure.pipeline.soar.com/6337162-fea57ab6f336300cf9ba571736f30e37/orig.mp4?Expires=1771192574&Signature=LEcSJHd62cSGQljwIDz1icUAgV5K8y8ZJwqpV~cWGB-Tyc02mVb8E1AzOaJROomjaF2B7OcBH20cNPIO0MoG0lB4y1dniEVQvJYQKm~nrcu5k2kv4wPYMMLWPcXZJ-BAKf0l3MNejf~lA1toxjTNOpyqFExwF~D~8ICdIeRD2GNzYg3~j9D7UL-3LLWDLZRJQaULMUGPh1PRttwkw4MPqzDaZdt9rHIUI19HAvWe-Nnqea2pPfzOlf-W82esUtoWpifGCZSGp99BDziDDVaX7tKuj0RKNnj5S0A0REqACrHND75yaLxnKvit4Li5CdJjZvdaQ8ZvudXwNBNZiDnZ~A__&Key-Pair-Id=KUT5TJCACFTXG","author","North Dakota State Legislature","date","2025-02-12T00:00:00Z","article","The Senate Finance and Tax Committee approved amendments to Senate Bill 2367 that change the order and administration of agricultural property valuation modifiers and require an initial application and periodic review for modifier adjustments, then voted to give the bill a due-pass recommendation as amended.

Senator Wallen explained the principal changes to the committee and said the amendment reorders subsection language so that whether property is krapland (a category used in statute) is the first determining factor, followed by soil type and then the schedule of modifiers. Wallen said the change is intended to standardize the modifier application and make minor differences without large fiscal impacts.

Another amendment requires an initial application to request an adjustment and clarifies that counties and the tax commissioner may periodically reassess modifiers. Wallen said a landowner may still request a modification annually but that periodic reviews are intended to catch changes in land use — for example, conversion from pasture to cropland — and adjust the modifiers for the next taxable year. \"If it was one of those where the land use is not gonna change ... then they never have to make the application again,\" Wallen said.

Committee members pressed for equalization across counties. Senator Powers noted that 14 counties do not currently use the modifier system; Wallen said those counties employ substantially similar processes but the bill now requires use of the official modifier schedule rather than allowing wide variation. Committee members also asked whether tax directors and county assessors supported the changes; Wallen said he had consulted lobby groups and the tax department and was told they were comfortable with the revisions.

The committee first approved the amendment (motion and second recorded) and then voted to give SB 2367 a due-pass recommendation as amended. The roll calls recorded a majority in favor of the amendment and a majority in favor of the due-pass motion; the committee recorded the bill as \"do pass as amended.\" Senator Wallen agreed to carry the bill forward.","mediaType","Video","parentTitle","Senate Finance and Taxation Wednesday, Feb 12, 2025","oneSentenceSummary","Senate Bill 2367 was amended to require that agricultural valuation modifiers be applied in a specified order and to institute an initial-application requirement with periodic reassessments. The Finance and Tax Committee approved the amendment and gave the bill a due-pass recommendation as amended.","taxTitle","Finance and Taxation, Senate, Legislative, North Dakota","taxId",28904,"location","North Dakota","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6337168,"Senate committee hears bill to study taxation of tribal lands; supporters urge immediate, thorough review",775,1743000,2518000,"/Search/View?dp=1&key=2274227-768eed3d0b84f80edaf18dc8927e1fe3&start=1743&end=2518","https://assets.pipeline.soar.com/2274227-768eed3d0b84f80edaf18dc8927e1fe3/thumbnail_1743000.jpg","/articles/6337168/North-Dakota/Senate-committee-hears-bill-to-study-taxation-of-tribal-lands-supporters-urge-immediate-thorough-review","https://secure.pipeline.soar.com/6337168-f20da05393689bc9aff318eee6d6145a/orig.mp4?Expires=1771192574&Signature=gyWTFLuQEq2LuurteERYNDONw16jM9A74ofM2gLpT~imVatCMA48ezWvY7n0PsTqgiB8rFICL3kdWW2JFItWf7OtVLV~o8ajmF4kezd2CcUxYS7McAX32zFk4j0IIqdCKoz7xkeastkmD6jT1Qctu-gn7NaPWF9fVeaPZusfDtI1KJc8LgJDVA9mhLy1MQ9I~bNYG09TXqiYutCOth3k8Pn5BfAUpEtddIGwuabxRLr9rHk2irsjjvam~isR1zsv56-1ofJ4oqwcg4msK-DvBNWp6K~eGnvy7hCx7FqqDzjlHfB5j6f-FZiu5YOoZ3IImxgcW2-Mc8KCl3A787I9XQ__&Key-Pair-Id=KUT5TJCACFTXG","Representative Jamie Davis introduced House Bill 1563, a proposal to direct legislative management to study taxation of land within reservation boundaries during the 2025–26 interim, saying the study is intended to clarify how state tax policy interacts with federal law and tribal sovereignty.

\"Taxation on tribal lands is a complicated and often misunderstood issue that sits at the intersection of federal law, state authority, and tribal sovereignty,\" Davis said. He told the committee the study would review federal laws and court decisions, assess state property tax exemptions, analyze compact and jurisdictional issues, and engage tribal governments and legal experts to produce recommendations for the next legislative assembly.

Senator Patton asked whether fee-simple land within a reservation pays property tax and whether trust land is exempt; Davis confirmed fee-simple land is subject to property tax while land held in federal trust is not. Senator Wallin asked whether the study would examine compacts, distinctions among allotted, tribal and fee lands, and different types of taxes; Davis said the intent is to gather a comprehensive picture and that the study should include those elements.

Todd Hall, an enrolled member of the Three Affiliated Tribes (Fort Berthold Indian Reservation), testified in favor and asked that the bill’s language be changed from \"consider studying\" to \"shall study\" to make the study mandatory rather than discretionary. Hall urged earlier conduct of the study and noted the differences among allotted lands, tribal lands held in common, and deeded fee lands. He described local concerns that some residents within reservation boundaries pay state taxes but do not receive county or state services, and he said existing oil tax and other agreements with the state may have constitutional or procedural problems; he urged a prompt, thorough review. \"This study is very needed because I'm confident that through this study, it'll be found that the oil and tax agreements ... are unconstitutional because they did not follow proper legal channels and protocol,\" Hall said.

No committee vote was taken on HB 1563 during the hearing. Committee members indicated they would \"digest\" the testimony and likely revisit the bill at a later hearing.","Representative Jamie Davis asked the Senate Finance and Tax Committee to approve a legislative management study of tribal land taxation during the 2025–26 interim. Tribal members and an enrolled landowner urged a prompt study and suggested stronger language and early timing; no committee vote was taken.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6337174,"Senate tax committee deadlocks, issues no recommendation on bill to exempt AmeriCorps education awards from state income tax",925,209000,1134000,"/Search/View?dp=1&key=2274227-768eed3d0b84f80edaf18dc8927e1fe3&start=209&end=1134","https://assets.pipeline.soar.com/2274227-768eed3d0b84f80edaf18dc8927e1fe3/thumbnail_209000.jpg","/articles/6337174/North-Dakota/Senate-tax-committee-deadlocks-issues-no-recommendation-on-bill-to-exempt-AmeriCorps-education-awards-from-state-income-tax","https://secure.pipeline.soar.com/6337174-b00639c300f652f10e842c76f3a84b89/orig.mp4?Expires=1771192574&Signature=D-z-y4ov3rM2Z9MB1G87WAzyYdGxrBoZgVSkUSOj47Ur7MmUxXDQ6l4IZd5-B7vAC~HvEOi7rV0unbAudRRQqGIXnVMl0Gv7jvQ0gmk8ipe7FshDyXXpHqDrpVIHGmcnR7WT4hXyDQ64GNjZYAeQjqqcIbvYESitqI3NOLuk6aX45CK~zOhNsEv11v6miuV6BkYR~mghnErRrpTbclqHE5RTs1aGpN4ZNWzDU5paf-3KHWV71DiE2zdmy34yoLHax~s7Gs1D8tOhtZEoqtthuWL1b2FzRU1qR-iCf3gTwh5vJp8qOc~TyPFTeYnqf52tuA9tRaSwU~4KX5LJxu9KeA__&Key-Pair-Id=KUT5TJCACFTXG","The Senate Finance and Tax Committee heard testimony on House Bill 1107, a bill to exempt Segal AmeriCorps education awards from North Dakota state income tax, but after a tie vote and follow-up motions the committee issued no recommendation.

Representative Dave Munson, R-District 19, introduced the bill and said the measure is intended to encourage volunteerism through AmeriCorps by relieving members of state income tax on the education award they earn for completing service. \"It would not, they would not have to pay income tax on the grants that they got,\" Munson said in opening remarks.

The bill’s principal witness, Katie Ralston Howell, director of the Workforce Division at the Department of Commerce, told the committee the Segal AmeriCorps Education Award is granted to members who complete a term of service (300–1,700 hours) and can be used for college costs or to repay qualified student loans. \"Currently, the award is taxed as annual gross income regardless of how it's used. This can create an unfair financial burden for AmeriCorps members, forcing some to delay or abandon their education,\" Ralston Howell said. She said about 115 North Dakotans each year receive an education award ranging from roughly $1,500 to $7,300 and that the award is also taxed federally.

Department staff and committee members described typical AmeriCorps roles in the state — reading and math tutors placed through the Southeast Education Cooperative and members working with StrengthenND and local job development authorities — and noted that members receive a small stipend in addition to the education award. Ryan Volk of the Department of Commerce told senators Standing Rock has a GED AmeriCorps program with about 10 members and that tribal communities participate through multiple program routes.

Senators questioned whether many recipients would owe state income tax under North Dakota’s current brackets. Vice Chair Romo and others noted that three of five North Dakotans pay no state income tax under the current structure, and one senator’s estimate put the state tax on a largest award (about $7,395) at roughly $144 for a single filer. Ralston Howell acknowledged many recipients — including students and retired members who defer awards — may have low taxable income, but she said exempting the award would allow members to receive the full benefit.

On the committee floor, Senator Marshallay moved that the committee \"do pass\" HB 1107; Senator Wallen seconded. The roll call produced a tie. Senator Patton then moved a \"do not pass,\" seconded by Senator Rummel; that motion’s roll produced a recommendation of no committee action. The committee subsequently moved to record that it would have no recommendation and designated a senator to carry the bill forward. No final legislative action was taken by the committee during the hearing.

The hearing record shows support from Department of Commerce staff and no registered opposition presented to the committee during the session. The committee’s action leaves the bill without a recommendation from the Finance and Tax Committee as of the close of the hearing.","After testimony from state Commerce officials, the Senate Finance and Tax Committee split on House Bill 1107, which would exempt Segal AmeriCorps education awards from state income tax. The committee recorded a tie on a motion to pass, moved a \"do not pass\" motion that resulted in no committee recommendation, and took no further action.","actionData","errors"]

Article not found

Senate committee approves amended farmland valuation bill requiring modifiers and periodic review; sends bill forward

Senate committee hears bill to study taxation of tribal lands; supporters urge immediate, thorough review

Senate tax committee deadlocks, issues no recommendation on bill to exempt AmeriCorps education awards from state income tax