The North Dakota Senate Finance and Taxation Committee convened on March 11, 2025, to discuss significant legislative proposals, including property tax caps affecting local governments. Cass County Administrator presented a compelling case in favor of a bill aimed at expanding property tax relief for primary residents in North Dakota.

During the meeting, the administrator highlighted a recent resolution passed unanimously by the Cass County Commission, emphasizing the county's commitment to responsible fiscal management. He noted that while the average residential property value in Cass County rose from $244,000 in 2019 to $317,000 in 2023, the average county residential tax only increased by $20 annually over the same period. This statistic underscores the county's efforts to manage tax burdens despite rising property values.

The administrator also addressed misconceptions regarding the county's financial reserves, clarifying that Cass County ended 2023 with a general fund balance of approximately $26.9 million, contrary to claims of excessive reserves exceeding $100 million. He urged the committee to recognize the challenges faced by the county board, particularly in maintaining public safety and infrastructure amid growth.

He pointed out that the county is in the process of expanding its jail facilities and has recently relocated its Information Technology Office to create additional secure courtroom space. These projects, he argued, would be difficult to fund under a strict 3% tax cap without federal assistance.

In conclusion, the Cass County Administrator requested that the committee consider the unique needs of growing communities like Cass County when deliberating on property tax caps, advocating for a balanced approach that allows for necessary public safety investments while still providing tax relief to residents.