North Dakota House Bill HB1408

North Dakota 2023-2024 Regular Session

• Introduced: 1/16/23
• Refer: 1/16/23
• Report DNP: 1/25/23

Caption

A partial property tax exemption for land enrolled in the private land open to sportsmen program; and to provide an effective date.

Impact

The introduction of HB 1408 is expected to have a modest impact on state tax revenues, particularly as it pertains to property taxes derived from land under the private land open to sportsmen program. Proponents of the bill argue that this incentive could promote conservation efforts and responsible land use while simultaneously benefiting local economies through potential increases in tourism and outdoor activities. By making participation more financially appealing to landowners, the bill seeks to enhance the public's recreational opportunities.

Summary

House Bill 1408 proposes a partial property tax exemption specifically for land that is enrolled in North Dakota's private land open to sportsmen program. This legislation aims to provide a 10% exemption on the true and full valuation of such properties owned by state residents. The primary objective is to encourage landowners to participate in the program, which facilitates public access to private lands for recreational sports and wildlife management.

Sentiment

The sentiment surrounding HB 1408 appears to be generally positive among supporters who advocate for outdoor access and conservation. They view the partial tax exemption as a necessary step in incentivizing private landowners to open their properties for public enjoyment. However, there are concerns about the implications for local tax bases and how such exemptions might affect public funding for essential services.

Contention

Notably, during discussions in the legislature, some members have raised points of contention concerning potential revenue losses for local governments resulting from the bill. Critics worry that the financial benefits provided to landowners through property tax exemptions could lead to a reduction in funding for local infrastructure and other public services that are dependent on property tax revenue. The debate encapsulates larger discussions regarding tax incentives and their unintended consequences on local communities and governance.