North Dakota House Bill HB1245

North Dakota 2023-2024 Regular Session

• Introduced: 1/10/23
• Refer: 1/10/23
• Report Pass: 2/16/23
• Engrossed: 3/3/23
• Refer: 3/3/23
• Report Pass: 3/29/23
• Enrolled: 4/5/23
• Passed: 4/11/23

Caption

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.

Impact

The legislation also includes provisions for a study conducted by the tax commissioner and financial committees to explore property tax transparency. This study will assess historical changes in property valuation and tax burdens, as well as develop a new uniform system for property tax statements. Ultimately, this bill represents an initiative to bring more structured reporting to property taxes, potentially influencing future taxation laws and practices across the state.

Summary

House Bill 1245 aims to enhance the communication of property tax information to the public by requiring clearer financial reporting from taxing entities. The bill amends existing laws to mandate that local governments express their property tax levies in dollar amounts rather than mills. This clarity is designed to improve taxpayer understanding and awareness of tax obligations, aligning with efforts to create a more informed citizenry regarding their financial contributions to local government.

Sentiment

The sentiment surrounding HB 1245 has been predominantly positive, with bipartisan support noted during the voting process. It passed the House with a vote of 91-0 and the Senate with a vote of 46-0, indicating that legislators view the bill as a necessary step towards greater transparency and accountability in property taxation. Supporters believe that improved communication will benefit citizens and government entities alike by fostering trust and efficiency in tax reporting.

Contention

Despite the broad support, there may be concerns regarding the administrative burden placed on local governments to adapt to the new reporting requirements. Opponents might argue that these changes could lead to challenges in implementation, specifically related to the costs of transitioning to new reporting systems and maintaining consistency across various taxing jurisdictions. However, overall, the bill is seen as a forward-thinking approach to address property tax transparency.