North Dakota
Property tax credit to cost North Dakota more than anticipated
BISMARCK, N.D. (NORTH DAKOTA MONITOR) – North Dakota can expect a key property tax relief program to cost about $430 million for the 2025-2027 budget cycle — about $20 million more than what the state planned to spend.
The 2025 legislature set aside $408.9 million for the primary residence credit for the two-year budget cycle, State Tax Commissioner Brian Kroshus said.
“That discussion was had during the last session, that I don’t think this is enough,” he told state lawmakers at a Tuesday meeting of the Tax Reform and Relief Advisory Committee. “We were given every assurance that if we need to ask for additional funds, they will be found.”
The credit, created in 2023, subsidizes property taxes for most homeowners. Initially it provided a $500 discount every year, but lawmakers in 2025 increased that amount to $1,600 as part of a major property tax relief package, House Bill 1176.
Kroshus said the cost of the program is outpacing the state’s initial projection for several reasons. First, the credit is becoming more well-known, and more people are persuaded to apply for $1,600 in relief compared to the original $500.
“The $1,600 credit tends to get your attention a little bit more,” he said.
More North Dakotans are also becoming homeowners as the state’s housing supply increases, he added.
The deadline for homeowners to apply for the credit this year is April 1.
House Bill 1176 also sought to provide tax relief by capping annual property tax increases by local governments to 3% annually.
The North Dakota League of Cities, the North Dakota Association of Counties and the North Dakota School Boards Association recently conducted informal surveys of their members to see how communities are responding to the cap.
The associations told lawmakers Tuesday that many members report that the new cap is making budgeting more stressful.
All three organizations found widespread confusion about how the law works, and said the statute is too rigid. They said the law isn’t flexible enough to accommodate their communities, which have varying budgeting processes, scheduling deadlines, population sizes and tax bases.
“Langdon School District, located in the northeast part of the state, was especially direct in their response, saying that the district did not feel confident that it could even determine whether it was in compliance with the 3% cap,” Amy De Kok, executive director of the North Dakota School Boards Association, said during the meeting.
Many local government officials also emphasized in the survey that the costs of basic expenses like emergency services and employee benefits — especially health insurance — are increasing more than 3% a year. They said they’re worried about how they’ll pay for those costs in the long-term under the cap.
Some counties reported being “unable to provide the adequate competitive salary increases” and that “they were limited in their ability to budget for large projects,” said Donnell Preskey, government and public relations specialist for the North Dakota Association of Counties.
Some local governments also say the law makes it harder to qualify for certain state funding opportunities, since some programs require them to tax their communities above a certain threshold to qualify.
“Township officers are being pushed in two different directions,” Larry Syverson, executive director of the North Dakota Township Officers Association, said during the meeting.
Communities suggested increasing the cap or making it proportional to inflation, the informal surveys found. Another common request was for the law to be amended to be more forgiving of administrative deadlines and to make it easier to correct paperwork mistakes, since communities are still getting used to the new system.
They also raised the possibility of allowing costs like public safety, infrastructure and election expenses to be exempt from the caps.
House Bill 1176 allows for local governments to exceed the 3% cap if voters approve it on the general election ballot.
None of the association representations said they were aware of any communities proposing cap increases to voters during the 2026 general election at this time. They said some local governments are dipping into reserves or tapping into other funding sources in order to make up for money lost due to the cap, however. Local governments also have an ability to carry over unused property tax increases from year-to-year in certain circumstances.
Several lawmakers on Tuesday questioned why communities aren’t going to voters to override the cap if it’s putting so much stress on their budgets.
Kory Peterson, former mayor of Horace, in testimony to the committee noted it’s hard for communities to get tax increases approved on the ballot.
“There’s a lot of tax fatigue,” he said. “As a former mayor, I know that it would be very, very difficult to try and bring up a tax increase in the city of Horace.”
Not all of the feedback was negative. De Kok said some school districts said the cap made the budgeting process more predictable and transparent for taxpayers, for example.
The committee expressed interest in exploring legislation to address some of the local governments’ concerns later this year. It’s scheduled to meet again in June.
“We knew after the session that there was going to be some adjustments necessary,” Rep. Don Vigesaa, R-Cooperstown, said during the meeting.
North Dakota
Finding a hero: Efforts to identify North Dakota soldier Irvin C. Ellingson’s remains took years
DAHLEN, N.D. — Four years ago, Lon Enerson started writing a book about his uncle, Staff Sgt. Irvin C. Ellingson, and the work to identify his remains.
As Enerson stood in front of the Dahlen Lutheran Church on Saturday, June 20, a casket inside waited for the
funeral and burial
of Ellingson, a soldier who waited 81 years to come home.
“I never thought I would get the final chapter,” Enerson said.
Enerson, along with scores of Ellingson relatives, waited to hear about the identification of Sgt. Ellingson from Joint Base Pearl Harbor-Hickam in Honolulu, Hawaii, where efforts took place to identify soldiers who died in a Tokyo prison fire during World War II. Ellingson was the third to be identified, with 10 successfully identified so far.
There were a number of Gold Star families — those whose relatives died in the line of duty — present at the Ellingson funeral. Enerson had attended a funeral at Arlington National Cemetery of the second person to be identified.
“We’re cheering for each other,” he said.
Ellingson was 25 and serving as a radar observer on a B-29 in the Pacific Theater when, on April 14, 1945, his plane was shot down during a bombing mission over mainland Japan. He was captured alongside 61 other Air Corps members, interrogated and held at a Tokyo prison. A few weeks later, on May 26, an Allied bombing run over Japan sparked a fire at the prison, killing Ellingson and the others.
The Ellingson family’s wait to bring home his remains began that year, and 81 years later, it finally happened. Enerson said the passion his grandparents felt when Ellingson died filtered down to him and his generation. It created, he said, a “common bond that we needed to get him home.”
In 2018, Enerson received a letter from Michael Krehl, instigator of the search to identify and recover the remains of the prison fire soldiers. Krehl was told by the Defense POW MIA Accounting Agency (DPAA) about a process involving DNA that could identify the remains. To get the remains — interred at the American Cemetery in Manila — to Hawaii to start the identification process, 60% of the 62 families of the soldiers had to submit DNA, since the remains were commingled.
Enerson’s mother had died the year before, but two uncles, Bud and Dennis Ellingson, were still alive. They both gave their DNA, along with Enerson.
“I called them, and they were overwhelmed to tears,” Enerson said. “I said ‘I’m going to give the DPAA your address and they’re going to send you DNA sample kits.’ So we got three Ellingson DNA there. Sibling DNA is like gold.”
Barbara Geisler, a family genealogist who found Enerson so he could be sent the letter, prayed over Ellingson’s casket at Saturday’s funeral.
She said the group had to find the families for both missing and identified soldiers.
“We went for the missing first. We thought it was most important,” she said.
Eric Hylden / Grand Forks Herald
Though the Ellingson family submitted their DNA, by November of 2021 the percentage of given DNA was stuck at 59.68%, Enerson said. The family went to Washington, D.C., to speak with 17 senators, including North Dakota Sens. John Hoeven and Kevin Cramer, who signed a bipartisan letter to then-Secretary of Defense Lloyd Austin to get the remains.
As the letter went through, one more person submitted DNA to get over the 60% threshold, Enerson said. In spring 2022, the caskets were brought to the lab in Hawaii to begin the identification process.
Kristen Grow and Melissa Menschel were two forensic anthropologists involved in the process. Grow led the Tokyo Prison Fire project in 2024 and Menschel joined last year. They said the process involves an inventory of the remains, taking samples, finding what remains go together and looking at chemical signatures of the bones. There are also forensic odontologists who analyze teeth.
Both Grow and Menschel were present for the funeral and burial.
From 2022 to 2025 seven groups of Ellingsons visited the lab to “potentially be in that same place as Irvin would be,” Enerson said.
“There was no guarantee all along, but we always told them that the Ellingson family does have one guarantee — and that is that we’re not going to stop looking for him,” he said.
Last summer, the family got the call that Ellingson had been identified. The family was told his remains would be escorted home and a full military honors funeral would be provided all at government expense. In September, the family formed a committee made up of family members to map out the details. Enerson said the family decided upon three days of celebration.
Terry Ellingson, Enerson’s cousin, said it “takes a village to get this done.”
“Everybody decided to take care of a certain area,” he said Saturday. “It all got done, but it took a lot of contacts. Even this morning, we were short of buses for people to go to the cemetery. (And then came) a call that Midway Public Schools would provide a couple more buses for us.”
Through it all, Enerson held tight to one sentence within a deceased personnel file he received. It contained all the information the government went through to locate Ellingson.
“The sentence goes like this: ‘Sgt. McGrath saw Staff Sgt. Irvin Ellingson being interrogated at the Kempeitai military headquarters in Tokyo, leaving with 2nd Lt. Andrew Litz, to the Tokyo Military Prison,’” Enerson said. “That was a sentence that I hung onto, and we all hung onto.”
Enerson noted that 2nd Lt. Litz’s nephew and niece were at the Saturday funeral, too.
Enerson has been collecting information through the eight-plus years it took to get Ellingson home. Four years ago, people told him, “Lon, if something happens to you, no one’s going to know (this information),” he said.
“So, I started writing a book,” he said.
His sister, Jane Wood, is editing.
“He’s almost to 400 pages,” she said.
Eric Hylden / Grand Forks Herald
BISMARCK — Landowners in Dickey, LaMoure and Stutsman counties made their plea to the North Dakota Supreme Court on Tuesday, June 23, to fight a massive powerline project.
The 90-mile-long “Jamestown to Ellendale” transmission line, also known as JETx, would use towers up to 150 feet tall.
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March 31, 1957 – June 5, 2026
Timothy Paul Ganyo, 69, passed away on Friday, June 5, 2026, after a courageous six-and-a-half-year battle with non-small cell lung cancer.
Tim was born on March 31, 1957, in Grafton, North Dakota, to Willard Paul and Marlene Frances Ganyo. He grew up in Grafton, where he attended school and was active in both hockey and football. During his high school years, he also worked as a lifeguard at the local swimming pool.
Tim proudly served his country for more than three decades. He enlisted in the United States Air Force on December 4, 1977, and served until 1981, with an assignment at Minot Air Force Base in North Dakota.
Following his active-duty service, he joined the Air National Guard while attending North Dakota State University. Later, seeking a new opportunity, Tim joined the Air Force Reserve and relocated to Northern California, where he served at Travis Air Force Base as a flight engineer aboard the C-5 aircraft.
Throughout his distinguished military career, Tim was activated numerous times and served in support of multiple military operations around the world, often flying into war zones. He treasured the friendships he made with his fellow airmen and took great pride in serving alongside the members of the 312th. Tim retired from the United States Air Force Reserve on June 1, 2010.
Committed to lifelong learning, Tim earned a Bachelor of Science degree in Industrial Technology in August 2003. Following his military retirement, he worked in the laboratory at Shell Oil Company in Martinez, California.
Tim spent more than 40 years in Northern California, where he met his wife, Roxanne. They shared 34 wonderful years of marriage. He was a devoted husband, a supportive stepdad, and a loving grandpa who cherished time spent with his family.
Tim was a passionate fan of University of North Dakota hockey and proudly remained loyal to the Fighting Sioux throughout his life. He was also a member of the Solano Yacht Club and enjoyed the friendships and camaraderie he found there.
Tim is survived by his mother, Marlene Dvorak; his beloved wife, Roxanne Ganyo; his stepchildren, Ryan Brown, Chad (Tonya) Brown, Jaime Wolf (Dave), and Kristy Brown (Devin); his grandchildren, Calleigh Brown, Jaxon Brown, Taya Wolf, and Jordyn Brown; his brothers, Mark (Rhonda) Ganyo and Michael Ganyo; and many nieces and nephews.
He was preceded in death by his father, Willard Paul Ganyo; and his brothers, Ray Ganyo and Philip Ganyo. Tim will be remembered for his strength, dedication, patriotism, sense of adventure, and unwavering love for his family and friends. His presence will be deeply missed and forever cherished by all who knew him.
Family and friends are invited to attend a funeral service on Tuesday, June 30, 2026, at 10:00 a.m. at Bryan-Braker Funeral Home Chapel, 1850 West Texas Street, Fairfield, CA
A ceremony with military honors will be held at 12:30 p.m. at the Sacramento Valley National Cemetery in Dixon, California, where Tim will be laid to rest.
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