Burleigh County experienced a miscalculation in its 2025 property tax levies, resulting in a shortfall of nearly $900,000 for local taxing entities. The discrepancy, which involved manufactured homes, was first identified by the City of Bismarck’s finance department, which then alerted county officials to the error. This situation raises questions about the county's response and whether these unlevied funds can be recovered by the affected organizations.
Among the entities impacted, Bismarck Public Schools faced the largest deficit, totaling nearly $406,000. The City of Bismarck itself was short nearly $270,000 due to the error. The Bismarck Park District also saw a significant reduction, more than $110,000, while Burleigh County’s own budget was short just under $76,000. These figures represent substantial unplanned reductions in revenue for critical local services and operations.
During an Aug. 17 County Commission meeting, Burleigh County Finance Director Taylor Schmidt provided an explanation of the error. Schmidt informed the commissioners that the county was actively working on implementing steps to prevent similar miscalculations from occurring in the future. Despite the significant financial impact discussed, commissioners did not pose any questions about the issue before moving on to other agenda items.
Nearly seven weeks after the initial report to the County Commission, the matter was again brought to attention by Bismarck City Administrator Jason Tomanek during a joint city-county committee meeting. At this meeting, County Auditor Mark Splonskowski offered a possible explanation for the error. Splonskowski attributed the miscalculation to 'collateral damage from the politics of the time' and also cited turnover within the county office. Tomanek, however, stated that both city and county residents deserved a more thorough explanation than simply 'collateral damage.'
Regarding the recovery of the unlevied taxes, the City of Bismarck has already decided against using additional taxing authority to recoup its nearly $270,000 shortfall. County Finance Director Taylor Schmidt indicated that the county has not yet identified a viable method to recover the unlevied taxes. Schmidt further explained that the State’s Attorney would need to issue a determination on whether the county possesses the legal authority to pursue such recovery. Any decision on attempting to recover the funds, Schmidt added, would ultimately be at the direction of the County Commission.
To prevent future occurrences, Schmidt reported that Burleigh County is implementing additional checks in its process. These new measures include confirming mill levy calculations directly with taxing entities before property tax statements are issued to residents. The joint city-county committee, with an agreement from Bakken, is set to revisit the issue at its next scheduled meeting, aiming for continued discussion and resolution on this financial discrepancy impacting multiple local government and school entities.
