Criminal procedure; authorizing the issuance of subpoena duces tecum to businesses and commercial entities; codification; effective date.

2025 Regular Session Introduced by Collin Duel and 1 co-sponsor

HB 1563 directs a 2025–26 interim study of tribal land taxation for enrolled members living on North Dakota reservations, to inform potential future legislation; no tax changes now.

Filed with Secretary of State

Main purpose / intent

HB 1563 directs the Legislative Management to conduct (or consider conducting, per an amendment) a study during the 2025–26 interim on issues related to taxation of land owned by enrolled tribal members who reside within the boundaries of any tribal reservation in North Dakota. The study is intended to inform future legislative action by analyzing the legal and policy landscape affecting tribal land taxation.

Key provisions

Charge: Legislative Management shall study (language varies between “shall study” and “shall consider studying” in different engrossed versions) issues concerning taxation of land owned by enrolled tribal members who live on reservations.

Scope: The study may include:

Analysis of federal law relevant to tribal land and taxation;
Review of judicial decisions addressing tribal taxation authority and related preemption issues;
Examination of state property tax exemptions that apply to property of Native Americans;
Assessment of the interaction between tribal sovereignty and state taxation law.

Reporting: Legislative Management must report findings, recommendations, and any draft legislation needed to implement recommendations to the Seventieth Legislative Assembly.

Who is affected

Primary subjects: enrolled tribal members who own land and reside on reservations in North Dakota.

Stakeholders: tribal governments and councils, county assessors and tax administrators, state tax and legal officials, the Legislative Management and relevant legislative committees, and affected taxpayers.

Note: The bill itself does not change tax law or levy new taxes; it authorizes a study to inform potential future legislation.

Timeline and procedural notes

Study period: 2025–26 legislative interim.

Deliverable: Report and any recommended legislation to the Seventieth Legislative Assembly.

Legislative progress (per enrolled/engrossed records): introduced in the 2025 session; committee consideration and amendments occurred; recorded votes (House and Senate tallies appear in enrollment documents); enrolled and transmitted consistent with session procedures and filed with Secretary of State on 03/18/2025.

Versions: Committee/engrossed language differs slightly (explicit “shall study” vs. softer “shall consider studying”), which may affect the study’s mandatory nature depending on the final enrolled text.

Potential impact

Immediate fiscal/legal impact: None — HB 1563 only initiates a study. No change to tax liability or enforcement occurs by the bill itself.

Downstream implications: The study could result in recommended statutory changes affecting taxation of reservation land, possible state‑tribal negotiations, or clarifying legal positions on sovereignty and tax authority. Such outcomes could have fiscal and administrative effects depending on adopted recommendations.

Observations / recommended follow‑ups

Key analyses to expect: federal Indian law preemption, U.S. and state court precedents, treatment of trust vs. fee land, and existing state exemptions for Native Americans.

Stakeholder engagement: meaningful consultation with affected tribes, counties, and state agencies will be important for accurate findings and practical recommendations.

Bill