With $5 billion surplus, lawmakers are obligated to return a good chunk of that money to North Dakota residents.
During the past three sessions, legislators have past substantial tax cuts.
There's even more focus on finding the best plan for property tax relief.
Representative Wes Belter and Senator Dwight Cook have the "hottest" seats in the legislature.
They chair the Finance and Tax Committees, hearing every idea dealing with property taxes -- which is one of the "hottest" issues this session.
"Excess revenue the government has is the peoples money. Need to meet the services, anything in excess will be returned to the people," says Representative Wes Belter.
Lawmakers have passed property tax relief the past three sessions, doubling the amount every time.
"I would argue that the state is at a point where we've done more than we should. If we want to lower property taxes more, than we need to find efficiencies in local government," says Senator Dwight Cook.
While the state does not control property taxes, the legislature feels the pressure to do something about it.
It's has been a top concern of many residents, which was the driving force behind an initiated measure to eliminate property taxes.
Voters defeated the idea in November.
Cook says, "I don't know what we have to do to keep that issue from going on the ballot, I think more importantly we have to do what we have to do to keep it from passing. Citizens do not want to give up that local control."
Property tax relief should be in the $700 million range this session... Reducing property tax by 35%.
There are bills in both the House and Senate that deliver property tax relief in a similar method as has been used in the past.
The Governor has a different approach that sends the money directly to schools, also resulting in property tax relief.
Plus, another bill caps political subdivisions from increasing their budgets without taxpayers approval.
"It's something new from legislature, I think measure 2 has driven the legislature to this point. I think it's important to re-direct the issue of property tax back to the local level. Because property tax is a local issue," says Belter.
Belter and Cook say Measure Two has put pressure on lawmakers to make changes.
Senator Cook has proposed a study to look at doing what Measure two would have mandated.
"So we can sit down and figure out how fund government without a property tax and do so without a gun to our heads," says Cook.
Lawmakers say the property tax relief being proposed this session is something residents will notice.
This sessions' proposal would double the amount of property tax relief given since 2007.
In the end, the legislators who specialize in tax issues say tax relief whether in the form of property, income and corporate taxes will equal close to $1 Billion.
The major property tax relief bills will be voted on in the next couple weeks.
HB 1319 (Governor's Education Funding / Property Tax Relief Plan)
HB 1198 (Property Tax Relief)
HB 1290 (Property Tax Caps)
SB 2036 (Property Tax Relief)