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Taxation Committee
Interim Committee Studies and Assignments
(20 members)
2166 § 6 Study how city growth and infill development affects property taxes, and evaluate the return on investment for state and community projects. The study must examine various policies affecting city development patterns, including the impact of transfer payments between state and local governments; the cost of government services and infrastructure, including future liability; the amount of tax revenue generated per increment of assumed liability for downtown areas; and whether certain areas of a city generate more revenue than expenses while other areas generate more expenses than revenue.
2166 § 7 Study the duplicative application of property tax incentives, including benefits received by properties located in both a tax increment financing district and a renaissance zone; the duration for which a single property may benefit from the use of multiple property tax incentives; and the impacts on the remainder of the property tax base that is not receiving incentives created as a result of offering property tax incentives
2206 § 18 Study the property tax system, with emphasis on the feasibility and desirability of providing property tax reform and relief. The study must include consideration of all property classifications and taxing districts and evaluate historical fluctuations in property values, the transparency of the property tax system, the processes and procedures available to taxpayers to contest valuations and assessments, the manner in which property tax information is provided to taxpayers, the process of determining taxing district budgets, and taxpayer participation and input in the property tax system.
2230 § 1 Study the feasibility and desirability of providing an income tax credit to individuals for premiums for hybrid long-term care partnership plan insurance coverage and the feasibility and desirability of incentivizing asset protection that may be equal to the amount paid out by the hybrid long-term care partnership plan
Receive annual reports from the Division of Community Services on renaissance zone progress (NDCC § 40-63-03)
Receive annual report from the Department of Commerce compiling reports from cities that have a renaissance zone included in a tax increment financing district (NDCC § 40-63-03(10))
Receive a report from the Department of Human Services before November 1, 2018, on the status of the state-paid economic assistance and social service pilot program and the development of a plan for permanent implementation (NDCC § 50-34-01)
Study the analysis of economic development tax incentives as provided in NDCC Section 54-35-26 (NDCC § 54-35-26)
Receive the compilation and summary of state grantor reports filed annually by the Department of Commerce and the reports of state agencies that award business incentives for the previous calendar year (NDCC § 54-60.1-07)
Receive report from the Tax Commissioner within 120 days after the end of each fiscal year from compiled reports from counties receiving allocations of oil and gas gross production tax revenues describing funds received, expended, and unexpended (NDCC § 57-51-15)
Legislative Council Staff
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Emily L. Thompson
Chairman
Vice Chairman
Legislative Members
Committee Meetings
October 11, 2018 - 9:00 am to 12:00 pm CDT
Committee Documents
Committee Memorandums
Bill Drafts
- 19.0088.01000 - Relating to reporting requirements for schools and counties receiving oil and gas gross production tax allocations
- 19.0163.01000 - Relating to the list of economic development tax incentives to be reviewed and the application of tax credits against individual income tax liability.
- 19.0164.01000 - Relating to the list of economic development tax incentives to be reviewed and the application of deductions and tax credits.
- 19.0166.01000 - Relating to the issuance of bonds by the governing body of a park district without voter approval; and to repeal subsection 6 of section 21-03-06 of the North Dakota Century Code, relating to the issuance of bonds by the governing body of
- 19.0167.01000 - Relating to the transfer of special assessment fund balances and real estate tax statements.
- 19.0238.01000 - Relating to exclusion of property owned by a political subdivision from consideration in protests against special improvement districts.
- 19.0239.01000 - Relating to economic development tax incentives to be studied by an interim committee and the renaissance zone income tax credit.
- 19.0284.01000 - Relating to the issuance of bonds by the governing body of a park district without an election
- 19.0286.01000 - Relating to the homestead tax credit for special assessments
- 19.0294.01000 - Relating to the development and implementation of a talent attraction and retention scholarship program
- 19.0294.02000 - Relating to the development and implementation of a skilled workforce scholarship program.
- 19.0294.03000 - Relating to the development and implementation of a talent attraction and retention scholarship program.
- 19.0389.01000 - Relating to the provision of an income tax credit for purchases of manufacturing machinery and equipment to automate manufacturing processes.
September 6, 2018 - 9:00 am to 3:00 pm CDT
Committee Documents
Committee Memorandums
- Economic Development Tax Incentive Study - Evaluation Chart (16.0 KB pdf)
- Economic Development Tax Incentive Study - Internship Program Credit (24.0 KB pdf)
- Economic Development Tax Incentive Study - New Jobs Credit From Income Tax Withholding (27.0 KB pdf)
- Economic Development Tax Incentive Study - New or Expanding Business Exemptions (48.0 KB pdf)
- Economic Development Tax Incentive Study - Renaissance Zone Tax Credits and Exemptions (70.0 KB pdf)
- Economic Development Tax Incentive Study - Research Expense Tax Credit (43.0 KB pdf)
- Economic Development Tax Incentive Study - Workforce Recruitment Credit (24.0 KB pdf)
- Special Assessment Fees in Various Cities (30.0 KB pdf)
Bill Drafts
- 19.0166.01000 - Relating to the issuance of bonds by the governing body of a park district without voter approval; and to repeal subsection 6 of section 21-03-06 of the North Dakota Century Code, relating to the issuance of bonds by the governing body of
- 19.0175.01000 - Relating to a property tax credit for property used as a primary residence
- 19.0284.01000 - Relating to the issuance of bonds by the governing body of a park district without an election
- 19.0286.01000 - Relating to the homestead tax credit for special assessments
- 19.0294.01000 - Relating to the development and implementation of a talent attraction and retention scholarship program
July 12, 2018 - 9:00 am to 4:00 pm CDT
Committee Documents
Committee Memorandums
Bill Drafts
- 19.0237.01000 - Relating to the homestead tax credit for special assessments.
- 19.0238.01000 - Relating to exclusion of property owned by a political subdivision from consideration in protests against special improvement districts.
- 19.0239.01000 - Relating to economic development tax incentives to be studied by an interim committee and the renaissance zone income tax credit.
May 31, 2018 - 9:00 am to 4:00 pm CDT
Committee Documents
Committee Memorandums
- Economic Development Tax Incentive Study - Evaluation Chart (16.0 KB pdf)
- Economic Development Tax Incentive Study - New Jobs Credit From Income Tax Withholding (25.0 KB pdf)
- Economic Development Tax Incentive Study - New or Expanding Business Exemptions (46.0 KB pdf)
- Economic Development Tax Incentive Study - Research Expense Tax Credit (39.0 KB pdf)
- Economic Development Tax Incentive Study - Workforce Recruitment Credit (24.0 KB pdf)
- Special Assessments (42.0 KB pdf)
- Use of Special Assessment in Other States (23.0 KB pdf)
Bill Drafts
- 19.0163.01000 - Relating to the list of economic development tax incentives to be reviewed and the application of tax credits against individual income tax liability.
- 19.0164.01000 - Relating to the list of economic development tax incentives to be reviewed and the application of deductions and tax credits.
- 19.0167.01000 - Relating to the transfer of special assessment fund balances and real estate tax statements.
April 19, 2018 - 9:45 am to 2:20 pm CDT
Committee Documents
Committee Memorandums
- Economic Development Tax Incentive Study - Evaluation Chart (16.0 KB pdf)
- Economic Development Tax Incentive Study - Internship Program Credit (23.0 KB pdf)
- Economic Development Tax Incentive Study - New Jobs Credit From Income Tax Withholding (21.0 KB pdf)
- Economic Development Tax Incentive Study - Renaissance Zone Tax Credits and Exemptions (67.0 KB pdf)
- Economic Development Tax Incentive Study - Research Expense Tax Credit (38.0 KB pdf)
- Economic Development Tax Incentive Study - Workforce Recruitment Credit (23.0 KB pdf)
- Property Tax Exemptions for New Residential Property (26.0 KB pdf)
- Special Assessments (42.0 KB pdf)
February 14, 2018 - 9:00 am to 4:00 pm CST
Committee Documents
Committee Memorandums
- Definition of a "Blighted Area" for Purposes of Development or Renewal Area Programs (14.0 KB pdf)
- Economic Development Tax Incentive Study - Evaluation Chart (16.0 KB pdf)
- Economic Development Tax Incentive Study - New or Expanding Business Exemptions (43.0 KB pdf)
- Economic Development Tax Incentive Study - Renaissance Zone Tax Credits and Exemptions (63.0 KB pdf)
- Economic Development Tax Incentive Study - Tax Increment Financing Districts (35.0 KB pdf)
- Income Tax Credit for Premiums Paid for Long-Term Care Partnership Plan Insurance (14.0 KB pdf)
- Property Tax Exemptions (37.0 KB pdf)
Bill Drafts
December 14, 2017 - 9:30 am to 3:30 pm CST
Committee Documents
Committee Memorandums
- Economic Development Tax Incentive Study - Internship Program Credit (23.0 KB pdf)
- Economic Development Tax Incentive Study - New Jobs Credit From Income Tax Withholding (19.0 KB pdf)
- Economic Development Tax Incentive Study - New or Expanding Business Income Tax Exemptions (43.0 KB pdf)
- Economic Development Tax Incentive Study - Renaissance Zone Tax Credits and Exemptions (56.0 KB pdf)
- Economic Development Tax Incentive Study - Research Expense Tax Credit (34.0 KB pdf)
- Economic Development Tax Incentive Study - Tax Increment Financing Districts (30.0 KB pdf)
- Economic Development Tax Incentive Study - Workforce Recruitment Credit (23.0 KB pdf)
August 8, 2017 - 9:00 am to 12:20 pm CDT
Committee Documents
Committee Memorandums
- Economic Development Tax Incentives Review - Background Memorandum (46.0 KB pdf)
- Hybrid Long-Term Care Insurance Income Tax Credits - Background Memorandum (31.0 KB pdf)
- Property Tax Incentives and City Growth and Development - Background Memorandum (52.0 KB pdf)
- Property Tax System - Background Memorandum (71.0 KB pdf)
- Property Tax Year Significant Dates (30.0 KB pdf)
- Supplementary Rules of Operation and Procedure of the North Dakota Legislative Management (23.0 KB pdf)
- Taxation of Real and Personal Property (35.0 KB pdf)