A BILL for an Act to create and enact a new section to chapter 57-01 of the North Dakota Century Code, relating to a property tax information portal; to provide a report; and to provide an appropriation.
SB2166 would require the North Dakota Tax Commissioner to create and maintain a public property tax information portal on the commissioner’s website. The portal would be designed to help residents understand property taxes by providing parcel-level interactive data on property tax collections by taxing district, historical collection information, contact information for elected officials tied to each taxing district, and educational tools such as terminology explanations and estimates of potential tax changes.
The bill also directs county auditors to submit property tax data and related official contact information at least annually, or more often if the commissioner requires, in a form prescribed by the commissioner. The commissioner would be required to protect personally identifiable information and to report to legislative management at least once per biennium on implementation progress, costs, and usage statistics. The bill includes a one-time appropriation of $5 million from the general fund for the 2025-2027 biennium to develop the portal.
If enacted, SB2166 would add a new section to chapter 57-01 of the North Dakota Century Code and create a new statewide transparency and education program for property taxes. It would impose new administrative duties on the Tax Commissioner and county auditors, require ongoing data collection and reporting, and establish a state-funded technology project to centralize parcel-level property tax information and related public resources. The bill would also affect taxpayers, local taxing districts, and county governments by making property tax data more accessible and by increasing the visibility of elected officials responsible for taxing decisions.
The available record shows no committee transcript or vote detail, but the bill’s structure suggests a policy emphasis on transparency, taxpayer education, and easier public access to property tax information. Because the bill failed, it did not advance into law, and there is no recorded floor or committee debate in the provided materials to indicate a broader consensus or organized opposition. The absence of voting history limits the ability to assess the depth of support, but the proposal appears to have been framed as a public-information measure rather than a tax-rate change.
The main points of potential contention are the $5 million one-time appropriation, the administrative burden on the Tax Commissioner and county auditors, and the scope of data collection required for parcel-level reporting. Privacy concerns may also arise from the requirement to publish detailed property tax information, which is why the bill expressly requires protection of personally identifiable information. Opponents would likely focus on cost, implementation complexity, and data privacy, while supporters would likely emphasize transparency, accountability, and helping residents better understand property taxes.