North Dakota

North Dakota does not appear to offer big subsidies though it’s hard to definitively say: the state is not forthcoming about its use of economic development incentives. Only one program, the North Dakota Development Fund, has any kind of online reporting on either individual awards or aggregate costs.   

North Dakota is one of the four states that do not issue tax expenditure reports on a regular basis. Subsidy programs are, however, regularly evaluated by the Legislature’s Political Subdivision Taxation Committee. The state’s Annual Comprehensive Financial Reports (ACFRs) do not have any tax abatement disclosures, not even for incentives that should qualify as a tax abatement under Statement No. 77. Some larger localities do report Renaissance Zone and other property tax exemptions.  

State programs are administered by the Department of Commerce’s Division of Economic Development and Finance and the Office of the State Tax Commissioner. Multiple tax exemptions at the state and local levels are often bundled. Not even the aggregate costs are reported, let alone the companies that received them.