I've been reading recently about our state's huge revenue surplus ($540 million in 2007). So, what are we going to do with it?

I find it rather paradoxical, many states in the country are in deficit, struggling with costs, and North Dakota has a surplus. For many years, we basically have been a subsistence state, with limited opportunities or excesses. What a wonderful reversal of positions. We actually can lower our tax structure, thereby enhancing our standard of living.

I have always contended our property taxes are excessive. In larger cities in North Dakota, they are approximately 2 percent of the value annually. I inquired in Minneapolis and Phoenix several years ago, and my recollection is 1 percent and ½ percent respectively. This may not be exact, but the point is obvious: We are close to the highest in the country. Why? Do we make it up in lower state income tax? I am skeptical.

I challenge our county tax assessor to do a comparative study. Check a few regional cities outside the state and compare property taxes. Then have our state tax commissioner compare our state income tax with neighboring states. Sales taxes need to be considered also. A report to our residents would be informative and is necessary before we are asked to vote in November regarding state income taxes. We're always hearing about economic development. I contend having significantly lower taxes (both property and income) puts more money in the taxpayers' hands and enables economic stimulus from additional spending. If we want to encourage growth in North Dakota, we need to be competitive with our tax structure.

I do not pretend to have the answers. However, I do know that if property taxes were more aligned with the rest of this country, housing would be more affordable. Our property taxes are prohibitive.

I hope this surplus is used to reduce taxes significantly and not squandered on new expenses.

Merely reading this may not affect change. It is analogous to throwing a rock in a pond and watching the ripples dissipate. There needs to be a tidal wave of concern and interest.