2026 RESOLUTIONS ADOPTED BY
THE NORTH DAKOTA ASSOCIATION OF COUNTIES AND
THE NORTH DAKOTA COUNTY COMMISSIONERS ASSOCIATION
2026-01. Reserve Fund Balances. NDCC 57-15-31 requires the deduction of non-property tax revenue from estimated expenditures before setting the property tax mill rate. However, the statute clearly allows the governing board to also include a reserve fund calculation in determining the property rate. This Association supports elimination of percentage caps on the reserve fund and/or supports the Gross Production Tax Revenue being excluded from NDCC 57-15-31(1)(b). New Resolution
2026-02. Budget Caps. House Bill 1176 passed in the 2025 legislative session capped local government budgets at a 3% growth rate. However, counties have little to no control over costs such as health insurance, elections or jail/detention costs. Health insurance costs continue to rise by double digits on a yearly basis, elections are critical to democracy and jails/detention centers are necessary for public safety. Additionally, elections only occur every other year making it difficult to calculate into a base line budget. This Association supports health insurance, elections and jail/detention exceptions to the CAPS imposed by the State Legislature. New Resolution
2026-03. Road Funding. The North Dakota legislature has been extraordinarily helpful to funding local road infrastructure. This support has come in different forms over the years from Prairie Dog funding to now a hybrid of Prairie Dog and Flex Fund Grants. Although grants are appreciated, creating an application process only causes more bureaucracy and less predictability. This Association supports a single State Road Funding bucket to be distributed to the political subdivisions. New Resolution
2026-04. Animal Feeding Operations. North Dakota’s farmers and ranchers feed the world. Agriculture is the economic backbone of the State and local government. As time has progressed many larger industrial efficient feeding operations have become a tool in agriculture practices. Such large-scale operations have significant impacts on local infrastructure but are not taxed like commercial business. Additionally, if such operations close they potentially burden the local taxpayer to clean up. This Association supports large commercially owed feedlots to be commercially taxed and a requirement that an appropriate bond to the State or local government is provided before being permitted. New Resolution
2026-05. Diversion of Excess Water. Over the last few years parts of North Dakota have been dealing with excess overland and groundwater issues. Such excess water causes issues for landowners wishing to keep their land productive and raises costs for State and local road infrastructure. This Association supports State and local officials to work together to evaluate the value of grade raises verses drainage projects before such work commences. New Resolution
2026-06. Township Road Funding. The township form of Government is one of the oldest forms of political subdivisions in the United States. Townships supported infrastructure serves as the “first mile” in almost all agricultural production. Inadequate support for township infrastructure only places an increase demand on county governments to support the local citizens. This Association supports increased infrastructure support for township roads and further objects to State funding requirements that have the effect of raising property taxes. New Resolution
2026-07 Onsite Wastewater Systems. This Association supports the continued development and implementation of a uniform statewide minimum standard for onsite wastewater treatment systems and statewide installer licensing administered by the North Dakota Department of Environmental Quality (NDDEQ). This Association supports the timely completion and adoption of comprehensive administrative rules establishing clear, consistent, science-based statewide minimum standards and uniform statewide education and licensing requirements for onsite wastewater system installers. This Association further supports maintaining the role of local public health units in permitting and inspection of onsite wastewater treatment systems. This Association supports adequate state resources and continued collaboration among NDDEQ, local public health units, installers, and other stakeholders to complete implementation of the statewide system while preserving effective local oversight and public health protection. Revised Resolution from 2024-08
2026-08. Public Health Funding. This Association supports public health core services (NDCC §23‑35‑02) and requests adequate funding to carry out the overall operation and delivery of these public health services to meet local needs. Revised Resolution from 2022.
2026-09. Wetland Valuation. The prairie pothole region of North Dakota supports a wide variety of plants and wildlife. Wetlands also provide many recreational opportunities to hunters. Many of North Dakota’s wetlands have been leased out to private or public entities including the USDA and US Fish and Wildlife over generations. This Association supports adding modifiers for land that is taken out of production due to lease rules and/or modifiers to require easement holders to pay based on the value of the lease. New Resolution
RENEWED RESOLUTIONS (From 2022)
2026-10. Support for and Study of Clerk of Courts Structure. The North Dakota Association of Counties recognizes the importance of the Clerk of Court offices throughout the State of North Dakota as a point of public access to the Court system. This system has been in place since approved by the 1999 North Dakota Legislature. NDACo remains committed to keeping the existing contract Clerk of Courts offices in the employ of the counties under current law, as per Chapter 27-05.2 of the North Dakota Century Code. NDACo believes that all existing Clerk of Court offices are a valuable resource to the general public in the counties in which they serve. The transition of contract county offices to State offices, without further study, could potentially limit public access to the court system and create a substantial financial impact to the State and county. The Association supports the current clerk’s structure and requests that the Legislature authorize an interim study of the Clerks of Court to receive full input and effect that would be occasioned by changes made to existing law. Renewed from 2022
2026-11. Support for North Dakota North Dakota’s Coal Industry. Coal-based power plants generate more than 60 percent of the electricity consumed in the state, and export additional power throughout the upper Midwest. This baseload capacity is vitally important to maintaining the reliability of the electric grid and is crucially important for the State’s residences and industries. The association supports legal, regulatory and financial solutions that will for all energy resources maintain baseload generation assets and integrity of the electrical grid. Renewed from 2022
2026-12. Human Service Zone Team Member Equity Compensation. North Dakota Counties recognize that human service zone team members are county employees yet are subject to state appropriations for operational costs including salary and host-county offered benefits. In addition, North Dakota Counties recognize the Department of Health & Human Services and the Legislature’s outstanding commitment to social services redesign and the development of human service zones. Understandably, such significant changes require further adjustments over time as additional information becomes available. For efficient and effective administration, total compensation equity across the entire human service delivery system must be improved. This association supports legislative efforts and the accompanying funding to provide equity across all human service zones. Renewed from 2022
2026-13. NDSU Extension Service Support. NDSU Extension is recognized as providing valuable services for the citizens throughout North Dakota. The Extension funding model represents a valuable partnership between the State and Counties with the State supporting agent’s salaries while the county supports staffing and other direct and indirect costs. However, over the years the State’s salary contribution for agents has not kept pace with other costs creating inequalities. This Association supports increased State contributions for Extension Agents. Renewed from 2022
2026-14. Behavioral Health. Lack of behavioral health and chemical dependency treatment programs or access to transportation to existing programs places a significant burden on county services. Behavioral Health services need to be available in all areas of this State including rural areas outside of the population centers. County jails should not be de facto behavioral health service providers. This Association supports increased State funding for fair and competitive compensation for State behavioral health professionals, for the delivery of behavioral health services for the Department of Human Services and the Department of Corrections, and to preapproved private behavioral health providers to ensure those seeking help or those on probation/parole have access to substance abuse and mental health services. Renewed from 2022
PREVIOUSLY ADOPTED RESOLUTIONS (2025-2023)
Policies adopted at the NDCCA Annual Business Meeting and the NDACo Delegate Council Meeting shall be in effect for a period of 4 years. Any policy not renewed or modified after that period shall be null and void.
2025-01. Local Government Budget Restrictions. Recently the Legislature capped the property tax dollars that can be spent on local services. One size fits all solutions are rarely effective or fair. Local ELECTED officials know their communities’ needs better than anyone and should be left with the most flexibility in financial decisions. This Association supports efforts to remove 3% caps enacted in 2025 to better suit the local communities. New Resolution
2025-02. Cooperative Services. Restrictions on local governments’ budgets continue to highlight the need to deliver services in new ways. Sharing services between governments is not always feasible for financial or administrative reasons. This Association supports policies and financial incentives which would help overcome such obstacles. New Resolution
2025-03. Local Correctional Funding. Counties play a critical role in maintaining public safety. The current state of local jails and juvenile detention facilities require significant financial investment to facilitate bed space and replace aging infrastructure. Several local correctional facilities need to build new facilities, expand or renovate to meet the public safety needs in our state. This Association supports legislative funding initiatives that include state grants to assist counties in building new, expanding or remodeling correctional and juvenile detention facilities. This Association also urges the Legislature to exempt local correctional costs associated with construction and operation from the current cap on property tax dollars levied. New Resolution
2025-04. Public Employees Retirement System. North Dakota’s public retirement system has been critical to provide county employees with a comfortable life at the completion of their careers. However, many employees wish to continue to serve their communities in a different role by being elected to a position within that county. Certain rules may put their retirement funds in jeopardy if they exercise their right to run for office. This Association supports finding a solution to allow retired employees to continue to serve in an elected capacity without losing their retirement revenue stream. New Resolution
2025-05. Engineering and Architectural Costs. Private engineering and architectural firms are critically important for counties to fulfill their statutory responsibilities. However, the professional service fees continue to climb, making many projects cost prohibitive. This Association supports raising the dollar threshold requirements for professional services to a more reasonable level. New Resolution
2025-06. Commercial Driver’s License for County Road Workers. Counties are responsible for snow removal and maintenance on thousands of miles of roads. CDLs provide an essential safety measure to the motoring public. However, county highway workers operate significantly differently than normal commercial operators. This Association supports efforts to streamline or reduce CDL requirements for county workers while operating within the county. New Resolution
2025-07. 911 Services. The ability to communicate with emergency services is critically important to saving lives. Citizens have come to rely on 911 services in their most desperate time of need. Unfortunately, the current tax structure is no longer sufficient. This Association supports structural changes along with increased funding for 911 services to ensure its viability for the future. This Association also supports elimination of voting requirements for 911 services which only unnecessarily add to the costs. New Resolution
2025-08. Child Welfare Workers. The protection of children from dangers is one of the most fundamental aspects of human life. Sadly, many children face dangers from those who are supposed to protect them. Whether it is by way of neglect or unspeakable criminal acts some children face dangers in which society has a duty to intervene. Child welfare workers play an essential front-line role helping these children and families while at many times placing themselves at risk. This Association supports child welfare workers as being recognized as vital public safety members. New Resolution
2025-09. Social Services Redesign. North Dakota Counties recognize the Legislature’s outstanding commitment to social services redesign and remain supportive of changes that improve service, retain local access, and provide property tax relief through social service financing. This Association supports ongoing efforts to ensure eligible North Dakotans have access to local human services and the costs of delivering those services continue to be funded by non-property tax sources. New Resolution
2025-10. Auditing plans. North Dakota Century Code 11-11-11 requires county governments to perform audits under the generally accepted account principles (GAAP). GAAP audits are a significant cost to counties in which other acceptable accounting practices such as modified cash audits would suffice. This Association supports more flexibility in auditing standards to help reduce costs for the taxpayers while maintaining accountability. New Resolution
2025-11. Wetland Mitigation. Protecting North Dakota’s wetlands and the wildlife they support is an important government function. However, the current use of Nongovernmental Organizations and the costs associated with wetlands mitigation programs are making many projects cost prohibitive. This Association supports looking for alternative funding and mitigation processes to ensure local infrastructure can continue to be developed while protecting our natural resources. Renewed Resolution from 2021
2025-12 Law Enforcement Recruitment & Retention. Counties experience continued challenges in recruiting and retaining sheriff’s deputies and correctional officers. This Association supports legislative focus on this issue and urges the adoption of strategies that will help counties address the problem without greatly increasing the property tax burden. Renewed Resolution from 2021
RESOLUTIONS ADOPTED IN 2024
2024-01. Alternatives to Property Tax Funding. This Association supports a review of all current property tax funded services to determine if alternative revenue sources could be used to lessen the burden on the property taxpayer. New Resolution
2024-02. Property Tax Exemptions. This Association supports legislation to provide state funding replacement dollars for state approved exemptions that are passed through legislation in which the local taxing district does not have control over the process. New Resolution
2024-03. Support for County Infrastructure. This Association supports increased State support to offset these costs. New Resolution
2024-04. Support for the North Dakota Insurance Reserve Fund. This Association opposes any efforts to erode the scope and nature of NDIRF. New Resolution
2024-05. Cooperative Sharing of Services. This Association supports further efforts to incentivize and partner with political subdivisions to share services where possible. New Resolution
2024-06. Support for American Energy Independence. This Association supports and promotes domestic energy, using an all-of-the-above strategy, with the goal of energy independence. This Association also supports environmentally friendly programs and policies which will promote energy security, including comprehensive planning, research and development of new energy technologies, renewable energy, and energy efficiency and conservation. New Resolution
2024-07. Support for the United States Postal Service. This Association supports Federal and State efforts to ensure every citizen has reliable and timely mail service. New Resolution
2024-09. Foreclosure Properties. This Association supports legislation action to develop a statewide fund to help cover the costs for cleanup of these properties and urges greater communication of the existing state and federal (Brownfields) resources already available to address this issue. Revised Resolution from 2019
RESOLUTIONS ADOPTED IN 2023
2023-01. Opposition to Elimination of Property Tax. This association supports keeping property tax as a tool in the toolbox to adequately fund local services. New Resolution
2023-02. State Managed Services. This Association supports maintaining the current county offices and their employees. New Resolution
2023-03. Public Employees Retirement System. This Association supports full funding of the plan using State dollars as opposed to significant increases in property tax. This Association also supports all efforts to provide retirement solutions to those employees no longer eligible to participate in PERS. New Resolution
2023-04. County Candidate Education. This Association supports efforts to encourage more individuals to participate in county government and supports extending training opportunities to ensure quality candidates engage in county government. New Resolution
2023-05. Liability Exposure on Joint Cost Participation Contracts. This association supports ways to limit exposure to liability on joint costs participation contracts. New Resolution
2023-07. Increase in gas tax and tax on electric vehicles. This Association supports reasonable increases in both the gas tax and electrical rates for vehicles to be used exclusively for road and bridge construction and repair. New Resolution
2023-08. Bridge Inspections. This Association supports innovative ways in which the counties can both have a bridge inspected while also providing solutions to any delinquencies. New Resolution