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Benson County tax official explains valuation rules and how tribal reacquisition affects tax rolls
Summary
Randy Thompson, Benson County director of tax equalization, told lawmakers how land reacquired by the Spirit Lake Tribe moves off tax rolls, how inundated land claims are treated, and what triggers county review or sale of tax‑delinquent property.
Randy Thompson, Benson County’s director of tax equalization, briefed the committee on how the county places land on tax rolls and values inundated or reclaimed lands and answered legislators’ questions about acreage exemptions and state aid formulas.
Thompson explained that when land formerly patented and deeded is bought back by the Spirit Lake Tribe or otherwise converted to tribal trust, it typically comes off the county tax rolls. For inundated lands, Benson County requires owners to submit a state application and meet criteria (for example, 10 contiguous acres inundated) to qualify for waste or reduced value status; the county’s board of commissioners reviews and approves such applications.
On county revenue impacts, Representative Nelson referenced prior statutory help for counties with high percentages of tax‑exempt property; Thompson said he did not have an exact acreage figure in hand but described the county’s valuation approach for agricultural versus residential property and how waste values are applied to submerged lots. Thompson also noted that in rare cases commercial lots that stopped being maintained have reverted to county ownership after tax forfeiture under state law.
Committee members said they planned to use this information to refine any legislative proposals about state aid adjustments or targeted county relief for jurisdictions with large shares of tax‑exempt land. Thompson offered to provide further data if requested.
"That land then comes off the tax rolls if the land is located within the confines of the Spirit Lake Nation," Thompson told the committee, explaining the local administrative mechanics but noting that some questions about larger formulas remain for state departments to address.
