Kindred council rescinds PILOT and approves tax exemptions for three Lil Buckaroo’s daycare parcels

The Kindred City Council voted unanimously Feb. 4 to rescind a payment-in-lieu-of-taxes (PILOT) exemption on 116 Sheyenne St and to approve 2026 property tax exemptions for three parcels used by Lil Buckaroo’s daycare.

Owner Mark Erickson of Four E Holdings told the council he submitted exemption applications for 116, 120 and 124 Sheyenne St and asked that the existing PILOT on 116 Sheyenne be rescinded in favor of the daycare exemption allowed under North Dakota Century Code 57-02-08, subsection 36. The council approved the change and granted exemptions equal to 100% of building value on all three parcels. The motion was made by Council Member Ronningen and seconded by Council Member Spelhaug; a roll-call vote recorded the motion as carried unanimously.

The NDCC provision cited allows property tax exemptions for parcels used for child-care facilities; council minutes note that two of the parcels had received the exemption in prior years while the third carried the PILOT through 2027. Council discussion referenced property valuations, exemption percentages and the interaction with PILOT arrangements but recorded no dissenting votes.

The council did not discuss changes to childcare operations or specific cost projections for the city tax base; the council action was limited to rescinding the PILOT and approving the statutory daycare exemptions for 2026. The council’s vote is recorded in the meeting minutes; no appeal or reconsideration was noted.

The next step is for the city to process the exemption paperwork in accordance with the statute and existing administrative procedures.