AN ACT to provide for a legislative management study relating to tribal land taxation.

HB 1563 is a procedural bill that establishes a legislative study on tribal land taxation in North Dakota. It directs the state's legislative management to analyze issues related to taxing land owned by enrolled tribal members living within tribal reservations, including federal law, court decisions, state property tax exemptions for Native Americans, and tribal sovereignty conflicts. The study, to be completed during the 2025-26 interim, will examine how state and tribal tax authority interact and report findings with policy recommendations to the 70th Legislative Assembly. This bill does not change current tax laws but creates a formal process to review existing policies affecting tribal members and reservations.