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North Dakota has claimed the top position in the 2026 Financial State of the States report, ending fiscal year 2025 with a $21 billion surplus.
This financial cushion places the state ahead of its peers in managing public obligations, according to an analysis by Truth in Accounting.
The organization calculated that North Dakota holds the highest Taxpayer Surplus in the country at $72,300.
This figure represents each taxpayer's share of the state's surplus under the group's methodology, rather than a direct cash payment to residents.
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