Tax Commissioner of North Dakota · Election November 3, 2026 · Updated
Who should I vote for in the North Dakota tax commissioner race?
Brian Kroshus has the strongest record in the North Dakota tax commissioner race. Brian Kroshus scores 64 out of 100 on the Ballot Standard, as of October 6, 2026. Brian Kroshus's highest marks are relevant experience and command of the job. Mark Nelson (3 of 15 criteria) has too little public record to score. Every score comes from public records on character, qualifications and performance, the same way for every party.
Republican · incumbent
Strongest record
Brian Kroshus
64 / 100
Public evidence on 9 of 15 criteria
- Character
- 50
- Qualifications
- 75
- Performance
- 50
Democratic-NPL
Mark Nelson
Not enough public record for a score
Public evidence on 3 of 15 criteria
- Character
- 50
- Qualifications
- 38
- Performance
- NR
The good, the bad and the unresolved
The record
The notable facts of each candidate's public life, each tied to a source and confirmed to be this person. Unresolved matters are labeled with where they stand and do not move a score.
Brian Kroshus
- On the record2026-05-29
Campaigned with other Republican statewide incumbents on a 2026 tour after they skipped the state party's endorsing convention.
Source: North Dakota Monitor via News From The States, May 29, 2026
- Credit2020
Elected chair of the North Dakota Public Service Commission for 2019 and 2020 during five years on the commission.
Source: Minot Daily News, Jan. 29, 2026
Mark Nelson
No notable items confirmed in news archives or public documents.
Who they are
Character
Integrity
Tells the truth, keeps their word, and takes no private gain from public office.
Brian Kroshus. No public record found.
Mark Nelson. No public record found.
Courage
Takes a stand that costs them something, including telling their own side no.
Brian Kroshus. No public record found.
Mark Nelson. No public record found.
Accountability
Owns mistakes, answers hard questions, and works in the open.
Brian Kroshus. Appeared at public Republican rallies on a statewide incumbent tour in 2026. No 2026 general election debate or forum for this race was found.
Source: North Dakota Monitor via News From The States, May 29, 2026
Mark Nelson. Took part in an open Dem-NPL town hall in West Fargo in June 2026. No 2026 general election debate or forum for this race was found.
Source: Valley News Live, June 17, 2026
Temperament and judgment
Steady under pressure, decides on evidence, and treats opponents and staff with respect.
Brian Kroshus. Served five years on the Public Service Commission, including as chair in 2019 and 2020, and as tax commissioner since 2021. No censure, reprimand or conduct finding found.
Source: Minot Daily News, Jan. 29, 2026
Mark Nelson. No public record found.
Fidelity to the oath
Uses power inside its limits: accepts certified results, obeys court rulings, follows the rules of the office.
Brian Kroshus. Took the oath as a public service commissioner in 2017 and as tax commissioner in 2021. No misuse-of-office finding found.
Source: Ballotpedia, Brian Kroshus
Mark Nelson. No public record found.
What they bring
Qualifications
Relevant experience
Has done work that prepares them for this specific office.
Brian Kroshus. Tax commissioner since his 2021 appointment, elected to a full term in 2022; earlier five years on the Public Service Commission and publisher of the Bismarck Tribune from 2005 to 2015.
Source: Minot Daily News, Jan. 29, 2026
Mark Nelson. No public record found.
Command of the job
Knows the issues and knows what the office can and cannot do.
Brian Kroshus. Chaired the Public Service Commission in 2019 and 2020 and has run the tax department since 2021; states priorities of fiscal responsibility, transparency and fairness in general terms.
Source: Minot Daily News, Jan. 29, 2026
Mark Nelson. No public record found.
Communication
Explains plainly, persuades, and listens.
Brian Kroshus. Explains office programs in press interviews and announcements. Has not completed Ballotpedia's 2026 survey and no campaign website was found.
Sources: North Dakota Monitor via News From The States, Feb. 16, 2026, Ballotpedia, Brian Kroshus
Mark Nelson. Has not completed Ballotpedia's 2026 survey, and no campaign website or published issue explanation was found.
Roots in the constituency
Lives there, knows the people, and is funded by them.
Brian Kroshus. Born in Fargo, an NDSU graduate, owns a grain and cattle operation in western North Dakota and has served on Bismarck-area boards.
Source: Minot Daily News, Jan. 29, 2026
Mark Nelson. Lives near Rugby, per the North Dakota Monitor.
Source: North Dakota Monitor via News From The States, Apr. 7, 2026
Management
Can build and run an organization.
Brian Kroshus. Led the Bismarck Tribune as publisher for 10 years and was a division leader at Lee Enterprises, including publisher of Lee Agri-Media; has run the state tax department since 2021. Staff sizes were not stated.
Source: Minot Daily News, Jan. 29, 2026
Mark Nelson. No public record found.
What they deliver
Performance
Results
Turns ideas into outcomes.
Brian Kroshus. His office launched an online application portal for the state's primary residence property tax credit, which he cites as an achievement. No independent evaluation was opened.
Source: North Dakota Monitor via News From The States, Feb. 16, 2026
Mark Nelson. No public record found.
Showing up
Does the basic work of the job.
Brian Kroshus. No public record found.
Mark Nelson. No public record found.
Constituent service
Solves problems for the people they represent.
Brian Kroshus. No public record found.
Mark Nelson. No public record found.
Coalition building
Wins support beyond their own faction.
Brian Kroshus. No public record found.
Mark Nelson. No public record found.
Stewardship of public money
Treats tax dollars as someone else's money.
Brian Kroshus. No public record found.
Mark Nelson. No public record found.
How to read this
Each criterion is scored 0 to 4 against the written rubric in the Ballot Standard. NR means no record: there is no reliable public evidence either way, so the criterion is left out and never counts against the candidate. A total is published when at least 8 of 15 criteria have evidence.
A sitting officeholder has a longer public record than a first-time candidate, so the two totals rest on different amounts of evidence. Read the count of criteria beside each score. Low marks require an official finding or a primary record. Allegations and opinion are not used.
No policy position is scored. Evidence checked October 6, 2026. Campaigns and readers can send a correction with a public source to tpg@thepoliticalgroup.com.
Questions
Who should I vote for in the North Dakota tax commissioner race?
Brian Kroshus has the strongest record in the North Dakota tax commissioner race. Brian Kroshus scores 64 out of 100 on the Ballot Standard, as of October 6, 2026. Brian Kroshus's highest marks are relevant experience and command of the job. Mark Nelson (3 of 15 criteria) has too little public record to score. Every score comes from public records on character, qualifications and performance, the same way for every party.
Who is running in the North Dakota tax commissioner race in 2026?
Brian Kroshus (Republican, incumbent), Mark Nelson (Democratic-NPL). The general election is November 3, 2026.
Is Brian Kroshus a good candidate for Tax Commissioner?
Brian Kroshus scores 64 out of 100 on the Ballot Standard, with public evidence on 9 of 15 criteria: character 50 of 100, qualifications 75 of 100, performance 50 of 100. The standard measures character, qualifications and performance, not policy positions.
Is Mark Nelson a good candidate for Tax Commissioner?
Mark Nelson has public evidence on 3 of the 15 Ballot Standard criteria, short of the 8 needed for a score. The evidence that exists is shown on the scorecard. No record never counts against a candidate.
How is the strongest record decided?
The candidate with the highest Ballot Standard score has the strongest record. Each of 15 criteria on character, qualifications and performance is scored 0 to 4 from public records and established reporting, the same way for every party. No policy position is scored, and unresolved accusations never move a score.
More on this race: every North Dakota race scored, and the North Dakota 2026 election guide. Independent scorecard by The Political Group, not affiliated with any candidate or party.