ND HCR3019

Legislative Management shall conduct a study of North Dakota's property tax system

Study should examine options for improvements to reduce property tax burden and enhance fairness and uniformity of the system

Legislative Management must report findings, recommendations, and any required implementing legislation to the Sixty-fourth Legislative Assembly

Resolution acknowledges property taxes constitute a substantial share of property ownership costs and have been the primary funding source for local government services since statehood

Study responds to ongoing taxpayer criticism and legislative efforts to create more fairness in the property tax system