North Dakota 2025-2026 Regular Session

North Dakota Senate Bill SB2279 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	25.1132.01000
2	2	Sixty-ninth
3	3	Legislative Assembly
4	4	of North Dakota
5	5	Introduced by
6	6	Senators Schaible, Klein, Wanzek
7	7	Representatives Kempenich, Weisz
8	8	A BILL for an Act to amend and reenact sections 15.1-27-04.1, 15.1-27-04.2, and 57-15-01.1,
9	9	subsection 1 of section 57-15-14, section 57-15-14.2, and subdivision c of subsection 1 of
10	10	section 57-20-07.1 of the North Dakota Century Code, relating to the determination of state aid
11	11	payments, state aid minimum local effort, the protection of taxpayers and taxing districts, voter
12	12	approval of excess levies in school districts, school district levies, and information displayed on
13	13	property tax statements; to repeal sections 15.1-27-04.3, 15.1-27-15.1, and 15.1-27-20.2 of the
14	14	North Dakota Century Code, relating to adjustments to state aid payments, isolated school
15	15	district transition payments, and taxable valuation impact on state aid; and to provide an
16	16	effective date.
17	17	BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
18	18	SECTION 1. AMENDMENT. Section 15.1-27-04.1 of the North Dakota Century Code is
19	19	amended and reenacted as follows:
20	20	15.1-27-04.1. Baseline funding - Establishment - Determination of state aid. (Effective
21	21	through June 30, 2025) (Retroactive application - See note)
22	22	1.To determine the amount of state aid payable to each district, the superintendent of
23	23	public instruction shall establish each district's baseline funding. A district's baseline
24	24	funding consists of:
25	25	a.All state aid received by the district in accordance with chapter 15.1-27 during the
26	26	2018-19 school year;
27	27	b.An amount equal to the property tax deducted by the superintendent of public
28	28	instruction to determine the 2018-19 state aid payment;
29	29	c.An amount equal to seventy-five percent of the revenue received by the school
30	30	district during the 2017-18 school year for the following revenue types:
31	31	Page No. 1 25.1132.01000
32	32	SENATE BILL NO. 2279
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56	56	23 Sixty-ninth
57	57	Legislative Assembly
58	58	(1)Revenue reported under code 2000 of the North Dakota school district
59	59	financial accounting and reporting manual, as developed by the
60	60	superintendent of public instruction in accordance with section 15.1-02-08;
61	61	(2)Mineral revenue received by the school district through direct allocation from
62	62	the state treasurer and not reported under code 2000 of the North Dakota
63	63	school district financial accounting and reporting manual, as developed by
64	64	the superintendent of public instruction in accordance with section
65	65	15.1-02-08;
66	66	(3)Tuition reported under code 1300 of the North Dakota school district
67	67	financial accounting and reporting manual, as developed by the
68	68	superintendent of public instruction in accordance with section 15.1-02-08,
69	69	with the exception of revenue received specifically for the operation of an
70	70	educational program provided at a residential treatment facility, tuition
71	71	received for the provision of an adult farm management program, and
72	72	beginning in the 2021-22 school year, seventeen percent of tuition received
73	73	under an agreement to educate students from a school district on an
74	74	air force base with funding received through federal impact aid, and an
75	75	additional seventeen percent of tuition received under an agreement to
76	76	educate students from a school district on an air force base with funding
77	77	received through federal impact aid each school year thereafter, until the
78	78	2024-25 school year when sixty-eight percent of tuition received under an
79	79	agreement to educate students from a school district on an air force base
80	80	with funding received through federal impact aid must be excluded from the
81	81	tuition calculation under this paragraph;
82	82	(4)Revenue from payments in lieu of taxes on the distribution and transmission
83	83	of electric power;
84	84	(5)Revenue from payments in lieu of taxes on electricity generated from
85	85	sources other than coal; and
86	86	(6)Revenue from the leasing of land acquired by the United States for which
87	87	compensation is allocated to the state under 33 U.S.C. 701(c)(3);
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119	119	Legislative Assembly
120	120	d.An amount equal to the total revenue received by the school district during the
121	121	2017-18 school year for the following revenue types:
122	122	(1)Mobile home tax revenue;
123	123	(2)Telecommunications tax revenue; and
124	124	(3)Revenue from payments in lieu of taxes and state reimbursement of the
125	125	homestead credit and disabled veterans credit; and
126	126	e.Beginning with the 2020-21 school year, the superintendent shall reduce the
127	127	baseline funding for any school district that becomes an elementary district
128	128	pursuant to section 15.1-07-27 after the 2012-13 school year. The reduction must
129	129	be proportional to the number of weighted student units in the grades that are
130	130	offered through another school district relative to the total number of weighted
131	131	student units the school district offered in the year before the school district
132	132	became an elementary district. The reduced baseline funding applies to the
133	133	calculation of state aid for the first school year in which the school district
134	134	becomes an elementary district and for each year thereafter. For districts that
135	135	become an elementary district prior to the 2020-21 school year, the
136	136	superintendent shall use the reduced baseline funding to calculate state aid for
137	137	the 2020-21 school year and for each year thereafter.
138	138	2.a.The superintendent shall divide the district's baseline funding determined in
139	139	subsection 1 by the district's 2017-18 weighted student units to determine the
140	140	district's baseline funding per weighted student unit.
141	141	b.For any school district that becomes an elementary district pursuant to section
142	142	15.1-07-27 after the 2017-18 school year, the superintendent shall adjust the
143	143	district's baseline funding per weighted student unit used to calculate state aid.
144	144	The superintendent shall divide the district's baseline funding determined in
145	145	subsection 1 by the district's weighted student units after the school district
146	146	becomes an elementary district to determine the district's adjusted baseline
147	147	funding per weighted student unit. The superintendent shall use the district's
148	148	adjusted baseline funding per weighted student unit in the calculation of state aid
149	149	for the first school year in which the school district becomes an elementary
150	150	district and for each year thereafter.
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183	183	Legislative Assembly
184	184	c.Beginning with the 2021-22 school year and for each school year thereafter, the
185	185	superintendent shall reduce the district's baseline funding per weighted student
186	186	unit. Each year the superintendent shall calculate the amount by which the
187	187	district's baseline funding per weighted student unit exceeds the payment per
188	188	weighted student unit provided in subsection 3. For the 2023-24 school year the
189	189	superintendent shall reduce the district's baseline funding per weighted student
190	190	unit by forty percent of the amount by which the district's baseline funding per
191	191	weighted student unit exceeds the payment per weighted student unit for the
192	192	2023-24 school year. For each year thereafter, the reduction percentage is
193	193	increased by an additional fifteen percent. However, the district's baseline funding
194	194	per weighted student unit, after the reduction, may not be less than the payment
195	195	per weighted student unit provided in subsection 3.
196	196	3.a.For the 2023-24 school year, the superintendent shall calculate state aid as the
197	197	greater of:
198	198	(1)The district's weighted student units multiplied by ten thousand six hundred
199	199	forty-six dollars;
200	200	(2)One hundred two percent of the district's baseline funding per weighted
201	201	student unit, as established in subsection 2, multiplied by the district's
202	202	weighted student units, not to exceed the district's 2017-18 baseline
203	203	weighted student units, plus any weighted student units in excess of the
204	204	2017-18 baseline weighted student units multiplied by ten thousand
205	205	six hundred forty-six dollars; or
206	206	(3)The district's baseline funding as established in subsection 1 less the
207	207	amount in paragraph 1, with the difference reduced by forty percent and
208	208	then the difference added to the amount determined in paragraph 1.
209	209	b.For the 2024-25 school year and each school year thereafter, the superintendent
210	210	shall calculate state aid as the greater of:
211	211	(1)The district's weighted student units multiplied by eleven thousand
212	212	seventy-two dollars;
213	213	(2)One hundred two percent of the district's baseline funding per weighted
214	214	student unit, as established in subsection 2, multiplied by the district's
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247	247	Legislative Assembly
248	248	weighted student units, not to exceed the district's 2017-18 baseline
249	249	weighted student units, plus any weighted student units in excess of the
250	250	2017-18 baseline weighted student units multiplied by eleven thousand
251	251	seventy-two dollars; or
252	252	(3)The district's baseline funding as established in subsection 1 less the
253	253	amount in paragraph 1, with the difference reduced by fifty-five percent for
254	254	the 2024-25 school year and the reduction percentage increasing by fifteen
255	255	percent each school year thereafter until the difference is reduced to zero,
256	256	and then the difference added to the amount determined in paragraph 1.
257	257	4.After determining the product in accordance with subsection 3, the superintendent of
258	258	public instruction shall:
259	259	a.Subtract an amount equal to sixty mills multiplied by the taxable valuation of the
260	260	school district, except the amount in dollars subtracted for purposes of this
261	261	subdivision may not exceed the previous year's amount in dollars subtracted for
262	262	purposes of this subdivision by more than twelve percent, adjusted pursuant to
263	263	section 15.1-27-04.3; and
264	264	b.Subtract an amount equal to seventy-five percent of all revenue types listed in
265	265	subdivisions c and d of subsection 1. Before determining the deduction for
266	266	seventy-five percent of all revenue types, the superintendent of public instruction
267	267	shall adjust revenues as follows:
268	268	(1)Tuition revenue shall be adjusted as follows:
269	269	(a)In addition to deducting tuition revenue received specifically for the
270	270	operation of an educational program provided at a residential
271	271	treatment facility, tuition revenue received for the provision of an adult
272	272	farm management program, tuition received for the education of
273	273	high-cost and special education students, and tuition received under
274	274	an agreement to educate students from a school district on an
275	275	air force base with funding received through federal impact aid as
276	276	directed each school year in paragraph 3 of subdivision c of
277	277	subsection 1, the superintendent of public instruction also shall reduce
278	278	the total tuition reported by the school district by the amount of tuition
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311	311	Legislative Assembly
312	312	revenue received for the education of students not residing in the
313	313	state and for which the state has not entered a cross-border education
314	314	contract; and
315	315	(b)The superintendent of public instruction also shall reduce the total
316	316	tuition reported by admitting school districts meeting the requirements
317	317	of subdivision e of subsection 2 of section 15.1-29-12 by the amount
318	318	of tuition revenue received for the education of students residing in an
319	319	adjacent school district.
320	320	(2)After adjusting tuition revenue as provided in paragraph 1, the
321	321	superintendent shall reduce all remaining revenues from all revenue types
322	322	by the percentage of mills levied in 2022 by the school district for sinking
323	323	and interest relative to the total mills levied in 2022 by the school district for
324	324	all purposes.
325	325	5.The amount remaining after the computation required under subsection 4 is the
326	326	amount of state aid to which a school district is entitled, subject to any other statutory
327	327	requirements or limitations.
328	328	6.On or before June thirtieth of each year, the school board shall certify to the
329	329	superintendent of public instruction the final average daily membership for the current
330	330	school year.
331	331	7.For purposes of the calculation in subsection 4, each county auditor, in collaboration
332	332	with the school districts, shall report the following to the superintendent of public
333	333	instruction on an annual basis:
334	334	a.The amount of revenue received by each school district in the county during the
335	335	previous school year for each type of revenue identified in subdivisions c and d of
336	336	subsection 1;
337	337	b.The total number of mills levied in the previous calendar year by each school
338	338	district for all purposes; and
339	339	c.The number of mills levied in the previous calendar year by each school district
340	340	for sinking and interest fund purposes.
341	341	Baseline funding - Establishment - Determination of state aid. (Effective after
342	342	June 30, 2025)
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374	374	31 Sixty-ninth
375	375	Legislative Assembly
376	376	1.To determine the amount of state aid payable to each district, the superintendent of
377	377	public instruction shall establish each district's baseline funding. A district's baseline
378	378	funding consists of:
379	379	a.All state aid received by the district in accordance with chapter 15.1-27 during the
380	380	2018-19 school year;
381	381	b.An amount equal to the property tax deducted by the superintendent of public
382	382	instruction to determine the 2018-19 state aid payment;
383	383	c.An amount equal to seventy-five percent of the revenue received by the school
384	384	district during the 2017-18 school year for the following revenue types:
385	385	(1)Revenue reported under code 2000 of the North Dakota school district
386	386	financial accounting and reporting manual, as developed by the
387	387	superintendent of public instruction in accordance with section 15.1-02-08;
388	388	(2)Mineral revenue received by the school district through direct allocation from
389	389	the state treasurer and not reported under code 2000 of the North Dakota
390	390	school district financial accounting and reporting manual, as developed by
391	391	the superintendent of public instruction in accordance with section
392	392	15.1-02-08;
393	393	(3)Tuition reported under code 1300 of the North Dakota school district
394	394	financial accounting and reporting manual, as developed by the
395	395	superintendent of public instruction in accordance with section 15.1-02-08,
396	396	with the exception of revenue received specifically for the operation of an
397	397	educational program provided at a residential treatment facility, tuition
398	398	received for the provision of an adult farm management program, and
399	399	beginning in the 2025-26 school year, eighty-five percent of tuition received
400	400	under an agreement to educate students from a school district on an
401	401	air force base with funding received through federal impact aid, until the
402	402	2026-27 school year, and each school year thereafter, when all tuition
403	403	received under an agreement to educate students from a school district on
404	404	an air force base with funding received through federal impact aid must be
405	405	excluded from the tuition calculation under this paragraph;
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437	437	Legislative Assembly
438	438	(4)Revenue from payments in lieu of taxes on the distribution and transmission
439	439	of electric power;
440	440	(5)Revenue from payments in lieu of taxes on electricity generated from
441	441	sources other than coal; and
442	442	(6)Revenue from the leasing of land acquired by the United States for which
443	443	compensation is allocated to the state under 33 U.S.C. 701(c)(3); and
444	444	d.An amount equal to the total revenue received by the school district during the
445	445	2017-18 school year for the following revenue types:
446	446	(1)Mobile home tax revenue;
447	447	(2)Telecommunications tax revenue; and
448	448	(3)Revenue from payments in lieu of taxes and state reimbursement of the
449	449	homestead credit and disabled veterans credit.
450	450	e.Beginning with the 2020-21 school year, the superintendent shall reduce the
451	451	baseline funding for any school district that becomes an elementary district
452	452	pursuant to section 15.1-07-27 after the 2012-13 school year. The reduction must
453	453	be proportional to the number of weighted student units in the grades that are
454	454	offered through another school district relative to the total number of weighted
455	455	student units the school district offered in the year before the school district
456	456	became an elementary district. The reduced baseline funding applies to the
457	457	calculation of state aid for the first school year in which the school district
458	458	becomes an elementary district and for each year thereafter. For districts that
459	459	become an elementary district prior to the 2020-21 school year, the
460	460	superintendent shall use the reduced baseline funding to calculate state aid for
461	461	the 2020-21 school year and for each year thereafter.
462	462	2.a.The superintendent shall divide the district's baseline funding determined in
463	463	subsection 1 by the district's 2017-18 weighted student units to determine the
464	464	district's baseline funding per weighted student unit.
465	465	b.For any school district that becomes an elementary district pursuant to section
466	466	15.1-07-27 after the 2017-18 school year, the superintendent shall adjust the
467	467	district's baseline funding per weighted student unit used to calculate state aid.
468	468	The superintendent shall divide the district's baseline funding determined in
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500	500	31 Sixty-ninth
501	501	Legislative Assembly
502	502	subsection 1 by the district's weighted student units after the school district
503	503	becomes an elementary district to determine the district's adjusted baseline
504	504	funding per weighted student unit. The superintendent shall use the district's
505	505	adjusted baseline funding per weighted student unit in the calculation of state aid
506	506	for the first school year in which the school district becomes an elementary
507	507	district and for each year thereafter.
508	508	c.Beginning with the 2021-22 school year and for each school year thereafter, the
509	509	superintendent shall reduce the district's baseline funding per weighted student
510	510	unit. Each year the superintendent shall calculate the amount by which the
511	511	district's baseline funding per weighted student unit exceeds the payment per
512	512	weighted student unit provided in subsection 3. For the 2023-24 school year the
513	513	superintendent shall reduce the district's baseline funding per weighted student
514	514	unit by forty percent of the amount by which the district's baseline funding per
515	515	weighted student unit exceeds the payment per weighted student unit for the
516	516	2023-24 school year. For each year thereafter, the reduction percentage is
517	517	increased by an additional fifteen percent. However, the district's baseline funding
518	518	per weighted student unit, after the reduction, may not be less than the payment
519	519	per weighted student unit provided in subsection 3.
520	520	3.a.For the 2023-24 school year, the superintendent shall calculate state aid as the
521	521	greater of:
522	522	(1)The district's weighted student units multiplied by ten thousand six hundred
523	523	forty-six dollars;
524	524	(2)One hundred two percent of the district's baseline funding per weighted
525	525	student unit, as established in subsection 2, multiplied by the district's
526	526	weighted student units, not to exceed the district's 2017-18 baseline
527	527	weighted student units, plus any weighted student units in excess of the
528	528	2017-18 baseline weighted student units multiplied by ten thousand
529	529	six hundred forty-six dollars; or
530	530	(3)The district's baseline funding as established in subsection 1 less the
531	531	amount in paragraph 1, with the difference reduced by forty percent and
532	532	then the difference added to the amount determined in paragraph 1.
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564	564	31 Sixty-ninth
565	565	Legislative Assembly
566	566	b.For the 2024-25 school year and each school year thereafter, the superintendent
567	567	shall calculate state aid as the greater of:
568	568	(1)The district's weighted student units multiplied by eleven thousand
569	569	seventy-two dollars;
570	570	(2)One hundred two percent of the district's baseline funding per weighted
571	571	student unit, as established in subsection 2, multiplied by the district's
572	572	weighted student units, not to exceed the district's 2017-18 baseline
573	573	weighted student units, plus any weighted student units in excess of the
574	574	2017-18 baseline weighted student units multiplied by eleven thousand
575	575	seventy-two dollars; or
576	576	(3)The district's baseline funding as established in subsection 1 less the
577	577	amount in paragraph 1, with the difference reduced by fifty-five percent for
578	578	the 2024-25 school year and the reduction percentage increasing by fifteen
579	579	percent each school year thereafter until the difference is reduced to zero,
580	580	and then the difference added to the amount determined in paragraph 1.
581	581	4.After determining the product in accordance with subsection 3, the superintendent of
582	582	public instruction shall:
583	583	a.Subtract an amount equal to sixtyforty - five mills multiplied by the taxable
584	584	valuation of the school district; and
585	585	b.Subtract an amount equal to seventy-five percent of all revenue types listed in
586	586	subdivisions c and d of subsection 1. Before determining the deduction for
587	587	seventy-five percent of all revenue types, the superintendent of public instruction
588	588	shall adjust revenues as follows:
589	589	(1)Tuition revenue shall be adjusted as follows:
590	590	(a)In addition to deducting tuition revenue received specifically for the
591	591	operation of an educational program provided at a residential
592	592	treatment facility, tuition revenue received for the provision of an adult
593	593	farm management program, tuition received for the education of
594	594	high-cost and special education students, and tuition received under
595	595	an agreement to educate students from a school district on an
596	596	air force base with funding received through federal impact aid as
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629	629	Legislative Assembly
630	630	directed each school year in paragraph 3 of subdivision c of
631	631	subsection 1, the superintendent of public instruction also shall reduce
632	632	the total tuition reported by the school district by the amount of tuition
633	633	revenue received for the education of students not residing in the
634	634	state and for which the state has not entered a cross-border education
635	635	contract; and
636	636	(b)The superintendent of public instruction also shall reduce the total
637	637	tuition reported by admitting school districts meeting the requirements
638	638	of subdivision e of subsection 2 of section 15.1-29-12 by the amount
639	639	of tuition revenue received for the education of students residing in an
640	640	adjacent school district.
641	641	(2)After adjusting tuition revenue as provided in paragraph 1, the
642	642	superintendent shall reduce all remaining revenues from all revenue types
643	643	by the percentage of mills levied in 20222024 by the school district for
644	644	sinking and interest relative to the total mills levied in 20222024 by the
645	645	school district for all purposes.
646	646	5.The amount remaining after the computation required under subsection 4 is the
647	647	amount of state aid to which a school district is entitled, subject to any other statutory
648	648	requirements or limitations.
649	649	6.On or before June thirtieth of each year, the school board shall certify to the
650	650	superintendent of public instruction the final average daily membership for the current
651	651	school year.
652	652	7.For purposes of the calculation in subsection 4, each county auditor, in collaboration
653	653	with the school districts, shall report the following to the superintendent of public
654	654	instruction on an annual basis:
655	655	a.The amount of revenue received by each school district in the county during the
656	656	previous school year for each type of revenue identified in subdivisions c and d of
657	657	subsection 1;
658	658	b.The total number of mills levied in the previous calendar year by each school
659	659	district for all purposes; and
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691	691	Legislative Assembly
692	692	c.The number of mills levied in the previous calendar year by each school district
693	693	for sinking and interest fund purposes.
694	694	SECTION 2. AMENDMENT. Section 15.1-27-04.2 of the North Dakota Century Code is
695	695	amended and reenacted as follows:
696	696	15.1-27-04.2. State aid - Minimum local effort - Determination.
697	697	If a district's taxable valuation per student is less than twenty percent of the state average
698	698	valuation per student, the superintendent of public instruction, for purposes of determining state
699	699	aid in accordance with subsection 4 of section 15.1-27-04.1, shall utilizeuse an amount equal to
700	700	sixtyforty - five mills times twenty percent of the state average valuation per student multiplied by
701	701	the number of weighted student units in the district.
702	702	SECTION 3. AMENDMENT. Section 57-15-01.1 of the North Dakota Century Code is
703	703	amended and reenacted as follows:
704	704	57-15-01.1. Protection of taxpayers and taxing districts.
705	705	Each taxing district may levy the lesser of the amount in dollars as certified in the budget of
706	706	the governing body, or the amount in dollars as allowed in this section, subject to the following:
707	707	1.No taxing district may levy more taxes expressed in dollars than the amounts allowed
708	708	by this section.
709	709	2.For purposes of this section:
710	710	a."Base year" means the taxing district's taxable year with the highest amount
711	711	levied in dollars in property taxes of the three taxable years immediately
712	712	preceding the budget year;.
713	713	b."Budget year" means the taxing district's year for which the levy is being
714	714	determined under this section;.
715	715	c."Calculated mill rate" means the mill rate that results from dividing the base year
716	716	taxes levied by the sum of the taxable value of the taxable property in the base
717	717	year plus the taxable value of the property exempt by local discretion or
718	718	charitable status, calculated in the same manner as the taxable property; and.
719	719	d."Property exempt by local discretion or charitable status" means property
720	720	exempted from taxation as new or expanding businesses under chapter 40-57.1;
721	721	improvements to property under chapter 57-02.2; or buildings belonging to
722	722	institutions of public charity, new single-family residential or townhouse or
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754	754	31 Sixty-ninth
755	755	Legislative Assembly
756	756	condominium property, property used for early childhood services, or pollution
757	757	abatement improvements under section 57-02-08.
758	758	e."Taxing district" means any political subdivision, other than a school district,
759	759	empowered by law to levy taxes.
760	760	3.A taxing district may elect to levy the amount levied in dollars in the base year. Any
761	761	levy under this section must be specifically approved by a resolution approved by the
762	762	governing body of the taxing district. Before determining the levy limitation under this
763	763	section, the dollar amount levied in the base year must be:
764	764	a.Reduced by an amount equal to the sum determined by application of the base
765	765	year's calculated mill rate for that taxing district to the final base year taxable
766	766	valuation of any taxable property and property exempt by local discretion or
767	767	charitable status which is not included in the taxing district for the budget year but
768	768	was included in the taxing district for the base year.
769	769	b.Increased by an amount equal to the sum determined by the application of the
770	770	base year's calculated mill rate for that taxing district to the final budget year
771	771	taxable valuation of any taxable property or property exempt by local discretion or
772	772	charitable status which was not included in the taxing district for the base year
773	773	but which is included in the taxing district for the budget year.
774	774	c.Reduced to reflect expired temporary mill levy increases authorized by the
775	775	electors of the taxing district. For purposes of this subdivision, an expired
776	776	temporary mill levy increase does not include a school district general fund mill
777	777	rate exceeding one hundred ten mills which has expired or has not received
778	778	approval of electors for an extension under subsection 2 of section 57-64-03.
779	779	d.Reduced by the amount of state aid under chapter 15.1-27, which is determined
780	780	by multiplying the budget year taxable valuation of the school district by the
781	781	lesser of the base year mill rate of the school district minus sixty mills or fifty
782	782	mills, if the base year is a taxable year before 2013.
783	783	4.In addition to any other levy limitation factor under this section, a taxing district may
784	784	increase its levy in dollars to reflect new or increased mill levies authorized by the
785	785	legislative assembly or authorized by the electors of the taxing district.
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817	817	Legislative Assembly
818	818	5.Under this section a taxing district may supersede any applicable mill levy limitations
819	819	otherwise provided by law, or a taxing district may levy up to the mill levy limitations
820	820	otherwise provided by law without reference to this section, but the provisions of this
821	821	section do not apply to the following:
822	822	a.Any irrepealable tax to pay bonded indebtedness levied pursuant to section 16 of
823	823	article X of the Constitution of North Dakota.
824	824	b.The one-mill levy for the state medical center authorized by section 10 of article X
825	825	of the Constitution of North Dakota.
826	826	6.A school district choosing to determine its levy authority under this section may apply
827	827	subsection 3 only to the amount in dollars levied for general fund purposes under
828	828	section 57-15-14 or, if the levy in the base year included separate general fund and
829	829	special fund levies under sections 57-15-14 and 57-15-14.2, the school district may
830	830	apply subsection 3 to the total amount levied in dollars in the base year for both the
831	831	general fund and special fund accounts. School district levies under any section other
832	832	than section 57-15-14 may be made within applicable limitations but those levies are
833	833	not subject to subsection 3.
834	834	7.Optional levies under this section may be used by any city or county that has adopted
835	835	a home rule charter unless the provisions of the charter supersede state laws related
836	836	to property tax levy limitations.
837	837	SECTION 4. AMENDMENT. Subsection 1 of section 57-15-14 of the North Dakota Century
838	838	Code is amended and reenacted as follows:
839	839	1.Unless authorized by the electors of the school district in accordance with this section,
840	840	a school district may not impose greater levies than those permitted under section
841	841	57-15-14.2.
842	842	a.In any school district having a total population in excess of four thousand
843	843	according to the last federal decennial census there may be levied any specific
844	844	number of mills that upon resolution of the school board has been submitted to
845	845	and approved by a majority of the qualified electors voting upon the question at
846	846	any regular or special school district election.
847	847	b.In any school district having a total population of fewer than four thousand, there
848	848	may be levied any specific number of mills that upon resolution of the school
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880	880	31 Sixty-ninth
881	881	Legislative Assembly
882	882	board has been approved by fifty-five percent of the qualified electors voting
883	883	upon the question at any regular or special school election.
884	884	c.After June 30, 2009, in any school district election for approval by electors of
885	885	increased levy authority under subsection 1 or 2, the ballot must specify the
886	886	number of mills proposed for approval, and the number of taxable years for which
887	887	that approval is to apply. After June 30, 2009, approval by electors of increased
888	888	levy authority under subsection 1 or 2 may not be effective for more than ten
889	889	taxable years.
890	890	d.The authority for a levy of up to a specific number of mills under this section
891	891	approved by electors of a school district before July 1, 2009, is terminated
892	892	effective for taxable years after 2015. If the electors of a school district subject to
893	893	this subsection have not approved a levy for taxable years after 2015 of up to a
894	894	specific number of mills under this section by December 31, 2015, the school
895	895	district levy limitation for subsequent years is subject to the limitations under
896	896	section 57-15-01.1 or this section.
897	897	e.For taxable years beginning after 2012:
898	898	(1)The authority for a levy of up to a specific number of mills, approved by
899	899	electors of a school district for any period of time that includes a taxable
900	900	year before 2009, must be reduced by one hundred fifteen mills as a
901	901	precondition of receiving state aid in accordance with chapter 15.1-27.
902	902	(2)The authority for a levy of up to a specific number of mills, approved by
903	903	electors of a school district for any period of time that does not include a
904	904	taxable year before 2009, must be reduced by forty mills as a precondition
905	905	of receiving state aid in accordance with chapter 15.1-27.
906	906	(3)The authority for a levy of up to a specific number of mills, placed on the
907	907	ballot in a school district election for electoral approval of increased levy
908	908	authority under subdivision a or b, after June 30, 20132024, must be stated
909	909	as a specific number of mills of general fund levy authority and must include
910	910	a statement that the statutory school district general fund levy limitation is
911	911	seventyfifty - five mills on the dollar of the taxable valuation of the school
912	912	district.
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944	944	31 Sixty-ninth
945	945	Legislative Assembly
946	946	f.The authority for an unlimited levy approved by electors of a school district before
947	947	July 1, 2009, is terminated effective for taxable years after 2015. If the electors of
948	948	a school district subject to this subsection have not approved a levy of up to a
949	949	specific number of mills under this section by December 31, 2015, the school
950	950	district levy limitation for subsequent years is subject to the limitations under
951	951	section 57-15-01.1 or this section.
952	952	SECTION 5. AMENDMENT. Section 57-15-14.2 of the North Dakota Century Code is
953	953	amended and reenacted as follows:
954	954	57-15-14.2. School district levies.
955	955	1.The board of a school district may levy a tax not exceeding the amount in dollars that
956	956	the school district levied for the prior year, plus twelve percent, up towould be
957	957	generated by a levy of seventyforty - five mills on the taxable valuation of the district, for
958	958	any purpose related to the provision of educational servicesthe school district's local
959	959	contribution to the costs of education. The proceeds of this levy must be deposited into
960	960	the school district's general fund and may be used in accordance with this
961	961	subsectionfor any purposes related to the provision of educational services. The
962	962	proceeds may not be transferred into any other fund.
963	963	2.The board of a school district may levy no more than ten mills on the taxable valuation
964	964	of the district, for any purpose related to the provision of educational services. The
965	965	proceeds of this levy must be deposited into the school district's general fund and
966	966	used in accordance with this subsection. The proceeds may not be transferred into
967	967	any other fund.
968	968	3.The board of a school district may levy no more than twelve mills on the taxable
969	969	valuation of the district, for miscellaneous purposes and expenses. The proceeds of
970	970	this levy must be deposited into a special fund known as the miscellaneous fund and
971	971	used in accordance with this subsection. The proceeds may not be transferred into
972	972	any other fund.
973	973	3.4.The board of a school district may levy no more than three mills on the taxable
974	974	valuation of the district for deposit into a special reserve fund, in accordance with
975	975	chapter 57-19.
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1006	1006	30 Sixty-ninth
1007	1007	Legislative Assembly
1008	1008	4.5.The board of a school district may levy no more than the number of mills necessary,
1009	1009	on the taxable valuation of the district, for the payment of tuition, in accordance with
1010	1010	section 15.1-29-15. The proceeds of this levy must be deposited into a special fund
1011	1011	known as the tuition fund and used in accordance with this subsection. The proceeds
1012	1012	may not be transferred into any other fund.
1013	1013	5.6.The board of a school district may levy no more than five mills on the taxable valuation
1014	1014	of the district, pursuant to section 57-15-15.1, for purposes of developing a school
1015	1015	safety plan in accordance with section 15.1-09-60. The proceeds of this levy must be
1016	1016	deposited into a special fund known as the school safety plan fund and used in
1017	1017	accordance with this subsection.
1018	1018	6.7.Nothing in this section limits the board of a school district from levying:
1019	1019	a.Mills for a building fund, as permitted in sections 15.1-09-49 and 57-15-16; and
1020	1020	b.Mills necessary to pay principal and interest on the bonded debt of the district,
1021	1021	including the mills necessary to pay principal and interest on any bonded debt
1022	1022	incurred under section 57-15-17.1 before July 1, 2013.
1023	1023	SECTION 6. AMENDMENT. Subdivision c of subsection 1 of section 57-20-07.1 of the
1024	1024	North Dakota Century Code is amended and reenacted as follows:
1025	1025	c.Provide information identifying the property tax savings provided by the state of
1026	1026	North Dakota. The tax statement must include a line item that is entitled
1027	1027	"legislative tax relief" and identifies the dollar amount of property tax savings
1028	1028	realized by the taxpayer under chapter 50-34 for taxable years before 2019,
1029	1029	chapter 50-35 for taxable years after 2018, and chapter 15.1-27.
1030	1030	(1)For purposes of this subdivision, legislative tax relief under chapter 15.1-27
1031	1031	is determined by multiplying the taxable value for the taxable year for each
1032	1032	parcel shown on the tax statement by the number of mills of mill levy
1033	1033	reduction grant under chapter 57-64 for the 2012 taxable year plus the
1034	1034	number of mills determined by subtracting from the 2012 taxable year mill
1035	1035	rate of the school district in which the parcel is located the lesser of one
1036	1036	hundred forty mills or the sum of:
1037	1037	(a)FiftyThe number of mills of mill levy reduction grant under chapter
1038	1038	57 - 64 for the 2012 taxable year ; orand
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1070	1070	31 Sixty-ninth
1071	1071	Legislative Assembly
1072	1072	(b)The 2012 taxable year mill rate of the school district minus, excluding
1073	1073	sixtyforty - five mills.
1074	1074	(2)Legislative tax relief under chapter 50-35 is determined by multiplying the
1075	1075	taxable value for the taxable year for each parcel shown on the tax
1076	1076	statement by the number of mills of relief determined by dividing the amount
1077	1077	calculated in subsection 1 of section 50-35-03 for a human service zone by
1078	1078	the taxable value of taxable property in the zone for the taxable year.
1079	1079	SECTION 7. REPEAL. Sections 15.1-27-04.3, 15.1-27-15.1, and 15.1-27-20.2 of the North
1080	1080	Dakota Century Code are repealed.
1081	1081	SECTION 8. EFFECTIVE DATE. Sections 3, 4, and 5 of this Act are effective for taxable
1082	1082	years beginning after December 31, 2024.
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