Dean Rummel — Senator Rommel/Rummel continued questioning the scope of sales tax exemptions, first asking whether electricity is already exempt from sales tax in North Dakota and whether property tax abatement applies, then following up by asking whether other states’ exemptions are similarly broad, including items such as racking, fiber optics, and cooling systems.
Mark Weber — During roll call, Mark Weber was called and responded 'Here,' indicating his উপস্থিতি/presence.
Mark Weber — The speaker says Senator Scott Wagner has done extensive research on the 75% rule and related statutory issues.
Mark Weber — Senator Weber invited the speaker to provide training to a joint committee of the legislative tax committees.
Mark Weber — Senator Weber asked whether the bill draft would continue showing the school district amount and the separate bond issue line on the property tax statement. In response, it was confirmed that bond issue payments would remain on the statement, while the school’s mill levy buy-down amounts from the legislature would be removed. Weber then reiterated the concern and received the same general confirmation that the bond issue line would stay and the removed item would be the mill levy buy-down amount.
Mark Weber — Commented that sales tax exemptions are intended to attract industry and that data centers are coming to North Dakota.
Mark Weber — Asked how many data centers are operating in the United States and what future growth may look like.
Mark Weber — Senator Weber is introduced as having a question and then asks why 12 or 13 states have been walking back their incentives and what has caused that trend.
Ty Dressler — Called during roll and responded present as 'Representative Dressler.'
Ty Dressler — Called during roll and responded present.
Ty Dressler — The second is attributed to 'Representative St. Vega, Sa,' which is unclear and may be a garbled reference; no confident ID can be assigned.
Ty Dressler — Representative Ty Dressler is referenced in connection with a question about the authority to move money into a capital projects fund.
Ty Dressler — The speaker references a question from Representative Dressler about the 3% cap and its effect on local political subdivisions.
Ty Dressler — Addressed as Vice Chair Dressler.
Ty Dressler — Vice Chair Ty Dressler asked the chair to return to the map slide and requested a comprehensive list of what the blue states are doing. He then followed up by asking how states that offer tax exemptions only for new equipment verify whether hardware or software is truly new versus refurbished, and whether a simpler timeline-based approach might be easier to administer.
Craig Headland — Called during roll and responded present as 'Headland.'
Craig Headland — Responded to the discussion and was addressed as the expert.
Craig Headland — Representative Headland is referenced for his comment that levy limitations may no longer be needed under the 3% dollar-limitation framework.
Craig Headland — Referenced in a discussion about how the 3% cap applies across funds and does not change statutory levy limits.
Craig Headland — Identified as the next questioner in the discussion about communication of compliance information.
Craig Headland — Addressed in a question about whether calculation worksheets are provided with budgets.
Craig Headland — The speaker addresses a question from Representative Pendland about compliance and affidavits.
Craig Headland — A prior comment by Representative Greenick is referenced regarding the primary residence credit and mill levies.
Craig Headland — The speaker asks whether the explanation helps Representative Greening.
Craig Headland — Representative Craig Headland, acting as subcommittee chair, presented the property tax statement subcommittee’s bill draft to the committee. He explained that the draft is simple and has two sections, described the subcommittee’s work and conclusions, and asked the committee to consider forwarding the legislation to the next session. He then stood for questions, and the discussion concluded with a brief acknowledgment of his presentation.
Craig Headland — Representative Headland asked how much new taxable value was created by completed 2025 projects and then suggested that future reports should include the amount of new property value created, noting that the program has a cost and that this information would be useful.
Craig Headland — Representative Headland asked whether tenants must pay sales tax up front and then request a refund from the tax department, and the chair responded to that question.
Craig Headland — Thanks the presenter and asks for a slide/data overlay showing data center counts by state to compare with incentives.
Craig Headland — Asked for an estimate of how many data centers are being discussed in North Dakota.
Craig Headland — Asked for a realistic count of data centers in conversation with North Dakota.
Craig Headland — Referenced as the member asking about the number of data centers and whether the pace should slow down.
Craig Headland — Identified as wanting the committee to take a vote on the subcommittee bill draft regarding property tax statements.
Craig Headland — Opened the floor for a possible vote and asked whether there was any objection.
Craig Headland — His motion is restated as a recommendation to Legislative Management on bill draft 27.0244.01000.
Craig Headland — Responded that a centralized database was discussed but not included in the bill.
Craig Headland — Referenced as the subcommittee chair while the clerk is asked to take the roll.
Craig Headland — Appears in the roll call, though the transcript is garbled.
Craig Headland — Asked whether there are any other directives or questions for Legislative Council staff before the next meeting.
Randall Burckhard — Likely the intended name behind the transcript's 'Vigasaw' is unclear; no confident correction can be made.
David Hogue — Identified as the chair of legislative management who made the referral.
David Hogue — David Hogue addresses the chair and another senator in a brief opening acknowledgment, thanking the chair and then referring to Senator Remmel as he begins his remarks.
David Hogue — A speaker addresses Senator Rumble and states, "that is my understanding," in a brief exchange that is repeated across the overlapping transcript segments.
David Hogue — Addressed by the speaker in the question response.
Lindsay Slappy — Introduced as the director of Quality Assurance who reviews audit reports for compliance and documentation support.
Randy Lemm — Senator Rommel was recognized during the question period and asked the auditor how often the State Auditor’s Office has stepped in to serve as auditor for political subdivisions, and whether those subdivisions are submitting their audits on time in accordance with Century Code requirements.
Kristin Roers — Senator Rommel questioned the auditor's office about whether school districts and other political subdivisions that are out of compliance or have overdue reports are actually brought into compliance. He noted that several reports were many years past due and pressed the office on how it addresses missing audits; the response indicated the office sends letters but does not have authority to force compliance.
Austen Schauer — Austen Schauer asked whether funds could be shifted into different accounts to meet the 75% spending limit and what options exist besides adopting a zero mill levy. He then followed up by asking how a zero-mill situation would affect the county going forward under House Bill 1176 and the current 3% growth and other budget caps.
Austen Schauer — Vice Chair Dresser asks to move Stark County up in the agenda for comment.
HB1176 — Referenced in connection with the 3% growth cap and how a zero-mill situation would affect counties going forward.
HB1176 — Referenced in connection with the 3% cap and the zero-mill exemption.