Communication of property tax levies with the public.
Impact
The implications of HB 1119 are significant for state laws governing property tax communications. By mandating a clear dollar expression of tax levies, the bill seeks to simplify how taxing authorities inform the public about property taxes. Proponents believe that clearer communication will aid taxpayers in making informed decisions and understanding the financial responsibilities associated with property ownership. The push for this amendment stems from a recognition that many residents find it challenging to interpret mill rates, which can obscure the actual tax burden they face.
Summary
House Bill 1119 aims to modify the communication practices surrounding property tax levies within North Dakota. The bill proposes that all state, county, city, township, school district, and park district taxes be communicated to the public in specific dollar amounts rather than mills, thereby fostering greater transparency. Furthermore, it stipulates that if a taxing district references a mill rate, this must be accompanied by a direct comparison to the dollar amounts levied in the current and preceding years. This change is intended to enhance the public's understanding of property tax implications and make comparisons more straightforward for taxpayers.
Contention
While the objective is to improve transparency and public awareness, the bill could encounter opposition from various parties. Critics may argue that the proposed changes could impose additional burdens on local taxing authorities, creating complications in the way taxes are calculated and reported. There may also be concerns regarding the implementation of these requirements and whether they could lead to confusion instead of clarity. The discussion on this bill highlights the ongoing tension between the need for transparency in taxation and the complexities that can arise from enforcing standardized communication guidelines.
Communication of property tax levies with the public and financial reporting to the state auditor; to provide for the tax commissioner to study property tax transparency; and to provide for a legislative management report.
The determination of state aid payments, state aid minimum local effort, the protection of taxpayers and taxing districts, voter approval of excess levies in school districts, school district levies, and contents of the property tax statement; and to provide an effective date.
Park district bonding authority without a vote, reporting of legislative tax relief information, and delivery and contents of the real estate tax statement; to provide for a legislative management study; and to provide for a legislative management report.
The determination of state aid, boarding care costs, the coal development trust fund, the school construction assistance revolving loan fund, public improvement construction, bonds from contractors for public improvements, and school district levies; and to provide an effective date.
Determination of state school aid, information displayed on property tax statements, transfer of legacy fund earnings, and deposit of oil and gas tax revenues; and to provide an effective date.