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Minot committee reviews two-year tax exemption for new single-family homes; officials say program is unfunded by state
Summary
City Assessor Ryan Kamrowski told the Economic Development Plan Review Committee that Minot’s two-year property tax exemption for new owner-occupied single-family homes has seen growing uptake; officials stressed the exemption is unfunded by the state and shifts tax burden to other property owners.
The Economic Development Plan Review Committee on Jan. 24 heard from City Assessor Ryan Kamrowski about Minot’s two-year property tax exemption for newly constructed single-family residences, a program the City Council adopted in 2023.
Kamrowski told the committee the exemption reduces the taxable value of qualifying homes by $150,000 for two years and applies only to owner‑occupied, single‑family dwellings. “It has to be owner occupied. It’s only for single family residents. So fourplexes, commercial properties are out of the question for that exemption,” Kamrowski said.
The program’s outreach and application numbers were a focus. Kamrowski said his office distributed information as part of routine sales-verification work and had sent application material to potential applicants. He reported five applications in 2024 (four residential, one builder) and that, “as of today, we’re looking at about 29 for single family residence and then 1 for our builders exemption at this time,” later summarizing the current count as “sitting at 30 applications.”
Committee members asked how the exemption treats multi-unit buildings. A committee member asked whether an owner-occupant of a duplex who rents the other unit could qualify for a portion of the exemption. Kamrowski replied that the exemption applies to the entire parcel and therefore does not apply when any portion of the same parcel is rented: if the property is a single platted lot and generates rental income, it does not qualify. He noted an exception exists when townhomes are on separate platted lots and an owner occupies one separately platted lot.
Committee members also pressed the program’s fiscal effects. A committee member framed the exemption as a carve-out in state Century Code and asked whether the state reimburses cities for lost tax revenue. Kamrowski and later discussion clarified the program is elective under state law and is unfunded: "it is a straight exemption; there is no tax credit payment back from the state," Kamrowski said. The committee chair noted the practical consequence: other property owners in the city effectively absorb the foregone revenue via the existing levy. The chair referenced the city’s property tax levy authorization—about $24 million—and urged members to weigh program benefits against that shift in burden.
The committee did not take formal action on the exemption at the meeting. Members thanked Kamrowski and indicated staff would remain available for follow-up questions.
What was said (selected):
• "It has to be owner occupied. It’s only for single family residents." — Ryan Kamrowski, City Assessor.
• "It is a straight exemption; there is no tax credit payment back from the state." — Ryan Kamrowski, City Assessor.
• Committee discussion noted that the city’s levy and the distribution of municipal services mean exemptions reduce revenue available and shift costs to remaining taxpayers.
The committee moved on to other agenda items after the briefing; staff said they would continue tracking applications and could return with additional data if members requested it.
