North Dakota voters will decide between incumbent Republican Brian Kroshus and Democratic challenger Mark Nelson for the state’s tax commissioner, a unique statewide elected office. The candidates offer differing views on the elimination of the state income tax and the overall direction of state government, according to their statements. Kroshus has indicated a desire to explore additional tax reductions, while Nelson argues that the Republican-dominated state government is moving in the wrong direction.
Kroshus is seeking his second four-year term. He was appointed tax commissioner in late 2021 by then-Gov. Doug Burgum, bringing experience from a nearly five-year tenure on the Public Service Commission. Prior to his state service, Kroshus worked in the private sector, including a period as publisher of The Bismarck Tribune. He also maintains a cattle and grain operation in western North Dakota. Kroshus stated his intent to continue collaborating with state lawmakers to foster a "low and reasonable tax environment" and enhance various tax credit programs. He also highlighted a focus on improving daily interactions with his office, such as maintaining short or nonexistent call wait times for citizens.
On the topic of the state individual income tax, Kroshus said officials should explore its elimination, and he is not opposed to the idea. However, he also noted that many citizens might prioritize additional property tax cuts. Kroshus emphasized the need for careful consideration to ensure that the state retains necessary revenue collection tools to fund essential services.
Nelson, a retired farmer from the Rugby area, said he chose to run because he believes "everything in the state is going in the wrong direction and the state is also in crisis." He pointed to the impact of Trump administration tariffs on North Dakota’s farm communities and the effects of a trade war with Canada, which he said deterred tourists. Nelson also conveyed that North Dakotans have expressed a desire for state officials "to stop being stupid with our money."
Nelson opposes eliminating the state individual income tax, arguing it would place undue pressure on property taxes. He also said that such a move would provide additional benefits to individuals who are already capable of paying their taxes. Nelson also raised concerns about the impact of recent property tax relief, stating that renters likely did not see any reduction after the 2025 Legislature increased the primary residence property tax credit for homeowners. He added that since the Bakken oil boom, affordable rental housing has become scarce.
Kroshus, conversely, stated he would seek ways to increase the credit amounts for the primary residence, disabled veteran, and homestead tax credits. He also believes the renter’s refund program warrants more attention.
Nelson further criticized North Dakota’s Republican supermajority control, noting that no Democrat has won a statewide election since Heidi Heitkamp’s U.S. Senate run in 2012. He conveyed that many individuals are weary of the current state of affairs in North Dakota. Kroshus, in response, said his focus remains on his duties and working diligently for citizens, deferring to voters to decide who fills state offices and legislative seats.
The North Dakota Tax Commissioner oversees a two-year budget exceeding $127 million and manages an office of 117 full-time employees. The position carries an annual salary of $145,314. Recently, new legislation eliminated property taxes for 50,000 North Dakota households.