North Dakota tax commissioner candidates differ on eliminating income tax, direction of the state

North Dakota voters have a choice for the state’s tax commissioner between the incumbent who says he wants to explore more tax reductions and a challenger who says the Republican-dominated state government is moving in the wrong direction. 

Republican Brian Kroshus is seeking a second four-year term, challenged by Democrat Mark Nelson. North Dakota is the only state with an elected tax commissioner.

Kroshus was appointed tax commissioner in late 2021 by then-Gov. Doug Burgum. He had previously served nearly five years on the Public Service Commission. Before then, he worked in the private sector, including as publisher of The Bismarck Tribune. He also owns a cattle and grain operation in western North Dakota.

Kroshus said he wants to keep working with state lawmakers to advance a “low and reasonable tax environment” and make improvements in various tax credit programs. He said he also wants to keep improving everyday interactions with his office, such as keeping call wait times short or nonexistent.

Nelson, a retired Rugby-area farmer, said he is running because “everything in the state is going in the wrong direction and the state is also in crisis.” He cited Trump administration tariffs hurting North Dakota’s farm communities and the president’s trade war with Canada turning away tourists.

He said North Dakotans have told him they want state officials “to stop being stupid with our money.” 

Nelson opposes eliminating the state individual income tax, saying it would put too much pressure on property taxes and give “more welfare to people who can actually afford to pay the bill.”

Kroshus said officials should explore eliminating the state income tax, and he is not opposed to doing so. But many citizens would argue that additional property tax cuts are more important, he said.

Property taxes eliminated for 50,000 North Dakota households under new legislation

“I think we have to be careful when it comes to making sure that we still have the appropriate revenue collection tools in place to fund the services that the state provides,” Kroshus said.

Renters probably didn’t see any reduction after the 2025 Legislature boosted the primary residence property tax credit for homeowners, Nelson said. Since the Bakken oil boom, there’s barely any place a person can rent affordably, he said.

Kroshus said he would look for ways to increase the credit amounts for the primary residence, disabled veteran and homestead tax credits. The renter’s refund program also deserves more attention, he said.

Nelson criticized North Dakota’s Republican supermajority control. No Democrat has won a statewide election since Heidi Heitkamp’s 2012 U.S. Senate run. Nelson said, “There are so many people who are just tired of living in a failed red state.” 

Kroshus said he is focused on his own work, and it’s up to voters to decide who will hold state offices and legislative seats. 

“My job as an incumbent is to continue to work hard on behalf of the citizens, stay focused on what I’m tasked to do, and I’ll just leave it at that,” he said.

The tax commissioner oversees a two-year budget of more than $127 million and an office of 117 full-time employees. The annual salary is $145,314.

Reach North Dakota Monitor reporter Jack Dura at [email protected].