Republican Brian Kroshus and Democrat Mark Nelson are competing for North Dakota's tax commissioner post, the only state with an elected holder of that office. Kroshus is exploring eliminating the income tax; Nelson opposes it because of the pressure it would put on property taxes.
North Dakota voters will have to choose a tax commissioner between the incumbent who says he wants to explore further tax reductions and a challenger who says the Republican-majority state government is heading in the wrong direction. Republican Brian Kroshus is seeking a second four-year term, challenged by Democrat Mark Nelson. North Dakota is the only state with an elected tax commissioner.
Kroshus was appointed tax commissioner in late 2021 by then-Gov. Doug Burgum. Before that he spent nearly five years on the Public Service Commission and, earlier, worked in the private sector, including as publisher of the Bismarck Tribune. He also owns a cattle and grain operation in western North Dakota.
Kroshus said he wants to keep working with state legislators to advance a "low and reasonable tax environment" and to improve various tax credit programs. He also wants to keep improving everyday interactions with his office, such as keeping call wait times short or nonexistent.
Nelson, a retired farmer from the Rugby area, said he is running because "everything in the state is going in the wrong direction and the state is also in crisis." He cited the Trump administration's tariffs, which hurt North Dakota's farming communities, and the president's trade war with Canada, which is driving tourists away.
He said North Dakotans have told him they want state officials "to stop being stupid with our money."
Nelson opposes eliminating the state individual income tax, arguing that it would put too much pressure on property taxes and would provide "more welfare to people who can actually afford to pay the bill."
Kroshus said officials should explore eliminating the state income tax and that he is not opposed to doing so, although many citizens would argue that additional property tax cuts are more important. "I think we have to be careful when it comes to making sure that we still have the appropriate revenue collection tools in place to fund the services that the state provides," he said.
Nelson noted that renters probably saw no reduction after the 2025 Legislature increased the property tax credit for primary residences, which is aimed at homeowners. Since the Bakken oil boom, there is barely any place where a person can rent affordably, he said.
Kroshus said he would look for ways to increase the credit amounts for primary residence, disabled veterans and homestead. The renter refund program also deserves more attention, he added.
Nelson criticized the Republican supermajority's control. No Democrat has won a statewide election since Heidi Heitkamp's 2012 campaign for the U.S. Senate. "There are so many people who are just tired of living in a failed red state," Nelson said.
Kroshus said he is focused on his own work and that it is up to voters to decide who will hold state offices and legislative seats. "My job as an incumbent is to keep working hard on behalf of the citizens and stay focused on what I'm tasked to do, and I'll just leave it at that," he said.
The tax commissioner oversees a two-year budget of more than $127 million and an office with 117 full-time employees. The annual salary is $145,314.
