25.1333.03000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Senators Erbele, Klein, Myrdal
Representatives D. Anderson, Beltz, Nelson
A BILL for an Act to amend and reenact subsection 3 of section 15.1-27-02, sections
15.1-27-04.1, 15.1-27-04.2, and 57-15-01.1, paragraph 3 of subdivision e of subsection 1 of
section 57-15-14, section 57-15-14.2, and subdivision c of subsection 1 of section 57-20-07.1 of
the North Dakota Century Code, relating to 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.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Subsection 3 of section 15.1-27-02 of the North Dakota
Century Code is amended and reenacted as follows:
3.On or before December fifteenth, each school district shall file with the superintendent
of public instruction the taxable valuation and mill levy certifications, which must be
separated by property classification. If a district fails to file the taxable valuation and
mill levy certifications by the required date, the superintendent of public instruction
may not forward to the district any state aid payments to which the district is entitled,
until the taxable valuation and mill levy certifications are filed.
SECTION 2. AMENDMENT. Section 15.1-27-04.1 of the North Dakota Century Code is
amended and reenacted as follows:
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ENGROSSED SENATE BILL NO. 2363
FIRST ENGROSSMENT
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15.1-27-04.1. Baseline funding - Establishment - Determination of state aid. (Effective
through June 30, 2025) (Retroactive application - See note)
1.To determine the amount of state aid payable to each district, the superintendent of
public instruction shall establish each district's baseline funding. A district's baseline
funding consists of:
a.All state aid received by the district in accordance with chapter 15.1-27 during the
2018-19 school year;
b.An amount equal to the property tax deducted by the superintendent of public
instruction to determine the 2018-19 state aid payment;
c.An amount equal to seventy-five percent of the revenue received by the school
district during the 2017-18 school year for the following revenue types:
(1)Revenue reported under code 2000 of the North Dakota school district
financial accounting and reporting manual, as developed by the
superintendent of public instruction in accordance with section 15.1-02-08;
(2)Mineral revenue received by the school district through direct allocation from
the state treasurer and not reported under code 2000 of the North Dakota
school district financial accounting and reporting manual, as developed by
the superintendent of public instruction in accordance with section
15.1-02-08;
(3)Tuition reported under code 1300 of the North Dakota school district
financial accounting and reporting manual, as developed by the
superintendent of public instruction in accordance with section 15.1-02-08,
with the exception of revenue received specifically for the operation of an
educational program provided at a residential treatment facility, tuition
received for the provision of an adult farm management program, and
beginning in the 2021-22 school year, seventeen percent of tuition received
under an agreement to educate students from a school district on an
air force base with funding received through federal impact aid, and an
additional seventeen percent of tuition received under an agreement to
educate students from a school district on an air force base with funding
received through federal impact aid each school year thereafter, until the
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2024-25 school year when sixty-eight percent of tuition received under an
agreement to educate students from a school district on an air force base
with funding received through federal impact aid must be excluded from the
tuition calculation under this paragraph;
(4)Revenue from payments in lieu of taxes on the distribution and transmission
of electric power;
(5)Revenue from payments in lieu of taxes on electricity generated from
sources other than coal; and
(6)Revenue from the leasing of land acquired by the United States for which
compensation is allocated to the state under 33 U.S.C. 701(c)(3);
d.An amount equal to the total revenue received by the school district during the
2017-18 school year for the following revenue types:
(1)Mobile home tax revenue;
(2)Telecommunications tax revenue; and
(3)Revenue from payments in lieu of taxes and state reimbursement of the
homestead credit and disabled veterans credit; and
e.Beginning with the 2020-21 school year, the superintendent shall reduce the
baseline funding for any school district that becomes an elementary district
pursuant to section 15.1-07-27 after the 2012-13 school year. The reduction must
be proportional to the number of weighted student units in the grades that are
offered through another school district relative to the total number of weighted
student units the school district offered in the year before the school district
became an elementary district. The reduced baseline funding applies to the
calculation of state aid for the first school year in which the school district
becomes an elementary district and for each year thereafter. For districts that
become an elementary district prior to the 2020-21 school year, the
superintendent shall use the reduced baseline funding to calculate state aid for
the 2020-21 school year and for each year thereafter.
2.a.The superintendent shall divide the district's baseline funding determined in
subsection 1 by the district's 2017-18 weighted student units to determine the
district's baseline funding per weighted student unit.
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b.For any school district that becomes an elementary district pursuant to section
15.1-07-27 after the 2017-18 school year, the superintendent shall adjust the
district's baseline funding per weighted student unit used to calculate state aid.
The superintendent shall divide the district's baseline funding determined in
subsection 1 by the district's weighted student units after the school district
becomes an elementary district to determine the district's adjusted baseline
funding per weighted student unit. The superintendent shall use the district's
adjusted baseline funding per weighted student unit in the calculation of state aid
for the first school year in which the school district becomes an elementary
district and for each year thereafter.
c.Beginning with the 2021-22 school year and for each school year thereafter, the
superintendent shall reduce the district's baseline funding per weighted student
unit. Each year the superintendent shall calculate the amount by which the
district's baseline funding per weighted student unit exceeds the payment per
weighted student unit provided in subsection 3. For the 2023-24 school year the
superintendent shall reduce the district's baseline funding per weighted student
unit by forty percent of the amount by which the district's baseline funding per
weighted student unit exceeds the payment per weighted student unit for the
2023-24 school year. For each year thereafter, the reduction percentage is
increased by an additional fifteen percent. However, the district's baseline funding
per weighted student unit, after the reduction, may not be less than the payment
per weighted student unit provided in subsection 3.
3.a.For the 2023-24 school year, the superintendent shall calculate state aid as the
greater of:
(1)The district's weighted student units multiplied by ten thousand six hundred
forty-six dollars;
(2)One hundred two percent of the district's baseline funding per weighted
student unit, as established in subsection 2, multiplied by the district's
weighted student units, not to exceed the district's 2017-18 baseline
weighted student units, plus any weighted student units in excess of the
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2017-18 baseline weighted student units multiplied by ten thousand
six hundred forty-six dollars; or
(3)The district's baseline funding as established in subsection 1 less the
amount in paragraph 1, with the difference reduced by forty percent and
then the difference added to the amount determined in paragraph 1.
b.For the 2024-25 school year and each school year thereafter, the superintendent
shall calculate state aid as the greater of:
(1)The district's weighted student units multiplied by eleven thousand
seventy-two dollars;
(2)One hundred two percent of the district's baseline funding per weighted
student unit, as established in subsection 2, multiplied by the district's
weighted student units, not to exceed the district's 2017-18 baseline
weighted student units, plus any weighted student units in excess of the
2017-18 baseline weighted student units multiplied by eleven thousand
seventy-two dollars; or
(3)The district's baseline funding as established in subsection 1 less the
amount in paragraph 1, with the difference reduced by fifty-five percent for
the 2024-25 school year and the reduction percentage increasing by fifteen
percent each school year thereafter until the difference is reduced to zero,
and then the difference added to the amount determined in paragraph 1.
4.After determining the product in accordance with subsection 3, the superintendent of
public instruction shall:
a.Subtract an amount equal to sixty mills multiplied by the taxable valuation of the
school district, except the amount in dollars subtracted for purposes of this
subdivision may not exceed the previous year's amount in dollars subtracted for
purposes of this subdivision by more than twelve percent, adjusted pursuant to
section 15.1-27-04.3; and
b.Subtract an amount equal to seventy-five percent of all revenue types listed in
subdivisions c and d of subsection 1. Before determining the deduction for
seventy-five percent of all revenue types, the superintendent of public instruction
shall adjust revenues as follows:
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(1)Tuition revenue shall be adjusted as follows:
(a)In addition to deducting tuition revenue received specifically for the
operation of an educational program provided at a residential
treatment facility, tuition revenue received for the provision of an adult
farm management program, tuition received for the education of
high-cost and special education students, and tuition received under
an agreement to educate students from a school district on an
air force base with funding received through federal impact aid as
directed each school year in paragraph 3 of subdivision c of
subsection 1, the superintendent of public instruction also shall reduce
the total tuition reported by the school district by the amount of tuition
revenue received for the education of students not residing in the
state and for which the state has not entered a cross-border education
contract; and
(b)The superintendent of public instruction also shall reduce the total
tuition reported by admitting school districts meeting the requirements
of subdivision e of subsection 2 of section 15.1-29-12 by the amount
of tuition revenue received for the education of students residing in an
adjacent school district.
(2)After adjusting tuition revenue as provided in paragraph 1, the
superintendent shall reduce all remaining revenues from all revenue types
by the percentage of mills levied in 2022 by the school district for sinking
and interest relative to the total mills levied in 2022 by the school district for
all purposes.
5.The amount remaining after the computation required under subsection 4 is the
amount of state aid to which a school district is entitled, subject to any other statutory
requirements or limitations.
6.On or before June thirtieth of each year, the school board shall certify to the
superintendent of public instruction the final average daily membership for the current
school year.
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7.For purposes of the calculation in subsection 4, each county auditor, in collaboration
with the school districts, shall report the following to the superintendent of public
instruction on an annual basis:
a.The amount of revenue received by each school district in the county during the
previous school year for each type of revenue identified in subdivisions c and d of
subsection 1;
b.The total number of mills levied in the previous calendar year by each school
district for all purposes; and
c.The number of mills levied in the previous calendar year by each school district
for sinking and interest fund purposes.
Baseline funding - Establishment - Determination of state aid. (Effective after
June 30, 2025)
1.To determine the amount of state aid payable to each district, the superintendent of
public instruction shall establish each district's baseline funding. A district's baseline
funding consists of:
a.All state aid received by the district in accordance with chapter 15.1-27 during the
2018-19 school year;
b.An amount equal to the property tax deducted by the superintendent of public
instruction to determine the 2018-19 state aid payment;
c.An amount equal to seventy-five percent of the revenue received by the school
district during the 2017-18 school year for the following revenue types:
(1)Revenue reported under code 2000 of the North Dakota school district
financial accounting and reporting manual, as developed by the
superintendent of public instruction in accordance with section 15.1-02-08;
(2)Mineral revenue received by the school district through direct allocation from
the state treasurer and not reported under code 2000 of the North Dakota
school district financial accounting and reporting manual, as developed by
the superintendent of public instruction in accordance with section
15.1-02-08;
(3)Tuition reported under code 1300 of the North Dakota school district
financial accounting and reporting manual, as developed by the
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superintendent of public instruction in accordance with section 15.1-02-08,
with the exception of revenue received specifically for the operation of an
educational program provided at a residential treatment facility, tuition
received for the provision of an adult farm management program, and
beginning in the 2025-26 school year, eighty-five percent of tuition received
under an agreement to educate students from a school district on an
air force base with funding received through federal impact aid, until the
2026-27 school year, and each school year thereafter, when all tuition
received under an agreement to educate students from a school district on
an air force base with funding received through federal impact aid must be
excluded from the tuition calculation under this paragraph;
(4)Revenue from payments in lieu of taxes on the distribution and transmission
of electric power;
(5)Revenue from payments in lieu of taxes on electricity generated from
sources other than coal; and
(6)Revenue from the leasing of land acquired by the United States for which
compensation is allocated to the state under 33 U.S.C. 701(c)(3); and
d.An amount equal to the total revenue received by the school district during the
2017-18 school year for the following revenue types:
(1)Mobile home tax revenue;
(2)Telecommunications tax revenue; and
(3)Revenue from payments in lieu of taxes and state reimbursement of the
homestead credit and disabled veterans credit.
e.Beginning with the 2020-21 school year, the superintendent shall reduce the
baseline funding for any school district that becomes an elementary district
pursuant to section 15.1-07-27 after the 2012-13 school year. The reduction must
be proportional to the number of weighted student units in the grades that are
offered through another school district relative to the total number of weighted
student units the school district offered in the year before the school district
became an elementary district. The reduced baseline funding applies to the
calculation of state aid for the first school year in which the school district
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becomes an elementary district and for each year thereafter. For districts that
become an elementary district prior to the 2020-21 school year, the
superintendent shall use the reduced baseline funding to calculate state aid for
the 2020-21 school year and for each year thereafter.
2.a.The superintendent shall divide the district's baseline funding determined in
subsection 1 by the district's 2017-18 weighted student units to determine the
district's baseline funding per weighted student unit.
b.For any school district that becomes an elementary district pursuant to section
15.1-07-27 after the 2017-18 school year, the superintendent shall adjust the
district's baseline funding per weighted student unit used to calculate state aid.
The superintendent shall divide the district's baseline funding determined in
subsection 1 by the district's weighted student units after the school district
becomes an elementary district to determine the district's adjusted baseline
funding per weighted student unit. The superintendent shall use the district's
adjusted baseline funding per weighted student unit in the calculation of state aid
for the first school year in which the school district becomes an elementary
district and for each year thereafter.
c.Beginning with the 2021-22 school year and for each school year thereafter, the
superintendent shall reduce the district's baseline funding per weighted student
unit. Each year the superintendent shall calculate the amount by which the
district's baseline funding per weighted student unit exceeds the payment per
weighted student unit provided in subsection 3. For the 2023-24 school year the
superintendent shall reduce the district's baseline funding per weighted student
unit by forty percent of the amount by which the district's baseline funding per
weighted student unit exceeds the payment per weighted student unit for the
2023-24 school year. For each year thereafter, the reduction percentage is
increased by an additional fifteen percent. However, the district's baseline funding
per weighted student unit, after the reduction, may not be less than the payment
per weighted student unit provided in subsection 3.
3.a.For the 2023-24 school year, the superintendent shall calculate state aid as the
greater of:
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(1)The district's weighted student units multiplied by ten thousand six hundred
forty-six dollars;
(2)One hundred two percent of the district's baseline funding per weighted
student unit, as established in subsection 2, multiplied by the district's
weighted student units, not to exceed the district's 2017-18 baseline
weighted student units, plus any weighted student units in excess of the
2017-18 baseline weighted student units multiplied by ten thousand
six hundred forty-six dollars; or
(3)The district's baseline funding as established in subsection 1 less the
amount in paragraph 1, with the difference reduced by forty percent and
then the difference added to the amount determined in paragraph 1.
b.For the 2024-25 school year and each school year thereafter, the superintendent
shall calculate state aid as the greater of:
(1)The district's weighted student units multiplied by eleven thousand
seventy-two dollars;
(2)One hundred two percent of the district's baseline funding per weighted
student unit, as established in subsection 2, multiplied by the district's
weighted student units, not to exceed the district's 2017-18 baseline
weighted student units, plus any weighted student units in excess of the
2017-18 baseline weighted student units multiplied by eleven thousand
seventy-two dollars; or
(3)The district's baseline funding as established in subsection 1 less the
amount in paragraph 1, with the difference reduced by fifty-five percent for
the 2024-25 school year and the reduction percentage increasing by fifteen
percent each school year thereafter until the difference is reduced to zero,
and then the difference added to the amount determined in paragraph 1.
4.After determining the product in accordance with subsection 3, the superintendent of
public instruction shall:
a.Subtract an amount equal to sixtythe sum of:
(1)Thirty mills multiplied by the taxable valuation of agricultural property in the
school district; and
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(2)Sixty mills multiplied by the taxable valuation of residential, commercial, and
centrally assessed property in the school district.
b.Subtract an amount equal to seventy-five percent of all revenue types listed in
subdivisions c and d of subsection 1. Before determining the deduction for
seventy-five percent of all revenue types, the superintendent of public instruction
shall adjust revenues as follows:
(1)Tuition revenue shall be adjusted as follows:
(a)In addition to deducting tuition revenue received specifically for the
operation of an educational program provided at a residential
treatment facility, tuition revenue received for the provision of an adult
farm management program, tuition received for the education of
high-cost and special education students, and tuition received under
an agreement to educate students from a school district on an
air force base with funding received through federal impact aid as
directed each school year in paragraph 3 of subdivision c of
subsection 1, the superintendent of public instruction also shall reduce
the total tuition reported by the school district by the amount of tuition
revenue received for the education of students not residing in the
state and for which the state has not entered a cross-border education
contract; and
(b)The superintendent of public instruction also shall reduce the total
tuition reported by admitting school districts meeting the requirements
of subdivision e of subsection 2 of section 15.1-29-12 by the amount
of tuition revenue received for the education of students residing in an
adjacent school district.
(2)After adjusting tuition revenue as provided in paragraph 1, the
superintendent shall reduce all remaining revenues from all revenue types
by the percentage of mills levied in 20222024 by the school district for
sinking and interest relative to the total mills levied in 20222024 by the
school district for all purposes.
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5.The amount remaining after the computation required under subsection 4 is the
amount of state aid to which a school district is entitled, subject to any other statutory
requirements or limitations.
6.On or before June thirtieth of each year, the school board shall certify to the
superintendent of public instruction the final average daily membership for the current
school year.
7.For purposes of the calculation in subsection 4, each county auditor, in collaboration
with the school districts, shall report the following to the superintendent of public
instruction on an annual basis:
a.The amount of revenue received by each school district in the county during the
previous school year for each type of revenue identified in subdivisions c and d of
subsection 1;
b.The total number of mills levied in the previous calendar year by each school
district for all purposes, separated by property classification; and
c.The number of mills levied in the previous calendar year by each school district
for sinking and interest fund purposes, separated by property classification.
SECTION 3. AMENDMENT. Section 15.1-27-04.2 of the North Dakota Century Code is
amended and reenacted as follows:
15.1-27-04.2. State aid - Minimum local effort - Determination.
If a district's taxable valuation per student is less than twenty percent of the state average
valuation per student, the superintendent of public instruction, for purposes of determining state
aid in accordance with subsection 4 of section 15.1-27-04.1, shall utilize an amount equal to
sixtydeduct the sum of the following:
1.Thirty mills times twenty percent of the state average valuation of agricultural property
per student multiplied by the number of weighted student units in the district; and
2.Sixty mills times twenty percent of the state average valuation of residential,
commercial, and centrally assessed property per student multiplied by the number of
weighted student units in the district.
SECTION 4. AMENDMENT. Section 57-15-01.1 of the North Dakota Century Code is
amended and reenacted as follows:
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57-15-01.1. Protection of taxpayers and taxing districts.
Each taxing district may levy the lesser of the amount in dollars as certified in the budget of
the governing body, or the amount in dollars as allowed in this section, subject to the following:
1.No taxing district may levy more taxes expressed in dollars than the amounts allowed
by this section.
2.For purposes of this section:
a."Base year" means the taxing district's taxable year with the highest amount
levied in dollars in property taxes of the three taxable years immediately
preceding the budget year;
b."Budget year" means the taxing district's year for which the levy is being
determined under this section;
c."Calculated mill rate" means the mill rate that results from dividing the base year
taxes levied by the sum of the taxable value of the taxable property in the base
year plus the taxable value of the property exempt by local discretion or
charitable status, calculated in the same manner as the taxable property; and
d."Property exempt by local discretion or charitable status" means property
exempted from taxation as new or expanding businesses under chapter 40-57.1;
improvements to property under chapter 57-02.2; or buildings belonging to
institutions of public charity, new single-family residential or townhouse or
condominium property, property used for early childhood services, or pollution
abatement improvements under section 57-02-08.
3.A taxing district may elect to levy the amount levied in dollars in the base year. Any
levy under this section must be specifically approved by a resolution approved by the
governing body of the taxing district. Before determining the levy limitation under this
section, the dollar amount levied in the base year must be:
a.Reduced by an amount equal to the sum determined by application of the base
year's calculated mill rate for that taxing district to the final base year taxable
valuation of any taxable property and property exempt by local discretion or
charitable status which is not included in the taxing district for the budget year but
was included in the taxing district for the base year.
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b.Increased by an amount equal to the sum determined by the application of the
base year's calculated mill rate for that taxing district to the final budget year
taxable valuation of any taxable property or property exempt by local discretion or
charitable status which was not included in the taxing district for the base year
but which is included in the taxing district for the budget year.
c.Reduced to reflect expired temporary mill levy increases authorized by the
electors of the taxing district. For purposes of this subdivision, an expired
temporary mill levy increase does not include a school district general fund mill
rate exceeding one hundred ten mills which has expired or has not received
approval of electors for an extension under subsection 2 of section 57-64-03.
d.Reduced by the amount of state aid under chapter 15.1-27, which is determined
by multiplying the budget year taxable valuation of the school district by the
lesser of the base year mill rate of the school district minus sixty mills for
residential, commercial, and centrally assessed property and thirty mills for
agricultural property, or fiftysixty mills for all property classifications, if the base
year is a taxable year before 20132025.
4.In addition to any other levy limitation factor under this section, a taxing district may
increase its levy in dollars to reflect new or increased mill levies authorized by the
legislative assembly or authorized by the electors of the taxing district.
5.Under this section a taxing district may supersede any applicable mill levy limitations
otherwise provided by law, or a taxing district may levy up to the mill levy limitations
otherwise provided by law without reference to this section, but the provisions of this
section do not apply to the following:
a.Any irrepealable tax to pay bonded indebtedness levied pursuant to section 16 of
article X of the Constitution of North Dakota.
b.The one-mill levy for the state medical center authorized by section 10 of article X
of the Constitution of North Dakota.
6.A school district choosing to determine its levy authority under this section may apply
subsection 3 only to the amount in dollars levied for the school district's local
contribution to the costs of education and general fund purposes under section
57-15-14 or, if the levy in the base year included separate general fund and special
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fund levies under sections 57-15-14 and 57-15-14.2, the school district may apply
subsection 3 to the total amount levied in dollars in the base year for both the school
district's local contribution to the costs of education, general fund, and special fund
accounts. School district levies under any section other than section 57-15-14 may be
made within applicable limitations but those levies are not subject to subsection 3.
7.Optional levies under this section may be used by any city or county that has adopted
a home rule charter unless the provisions of the charter supersede state laws related
to property tax levy limitations.
SECTION 5. AMENDMENT. Paragraph 3 of subdivision e of subsection 1 of section
57-15-14 of the North Dakota Century Code is amended and reenacted as follows:
(3)The authority for a levy of up to a specific number of mills, placed on the
ballot in a school district election for electoral approval of increased levy
authority under subdivision a or b, after June 30, 20132025, must be stated
as a specific number of mills of general fund levy authority and must include
a statement that the statutory school district general fund levy limitation is
seventy mills on the dollar of the taxable valuation of residential,
commercial, and centrally assessed property in the school district and forty
mills on the dollar of the taxable valuation of agricultural property in the
school district.
SECTION 6. AMENDMENT. Section 57-15-14.2 of the North Dakota Century Code is
amended and reenacted as follows:
57-15-14.2. School district levies.
1.a.The board of a school district may levy a tax not exceedingfor the school district's
local contribution to the costs of education which may not exceed the amount in
dollars that the school district levied for the prior year, plus twelve percent, up
towould be generated by a levy of seventy:
(1)Thirty mills on the taxable valuation of agricultural property in the district, for
any purpose related to the provision of educational services.
(2)Sixty mills on the taxable valuation of residential, commercial, and centrally
assessed property in the district.
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b.The proceeds of this levy must be deposited into the school district's general fund
and may be used in accordance with this subsectionfor any purposes related to
the provision of educational services. The proceeds may not be transferred into
any other fund.
2.The board of a school district may levy no more than ten mills on the taxable valuation
of the district for any purpose related to the provision of educational services. The
proceeds of this levy must be deposited into the school district's general fund and
used in accordance with this subsection. The proceeds may not be transferred into
any other fund.
3.The board of a school district may levy no more than twelve mills on the taxable
valuation of the district, for miscellaneous purposes and expenses. The proceeds of
this levy must be deposited into a special fund known as the miscellaneous fund and
used in accordance with this subsection. The proceeds may not be transferred into
any other fund.
3.4.The board of a school district may levy no more than three mills on the taxable
valuation of the district for deposit into a special reserve fund, in accordance with
chapter 57-19.
4.5.The board of a school district may levy no more than the number of mills necessary,
on the taxable valuation of the district, for the payment of tuition, in accordance with
section 15.1-29-15. The proceeds of this levy must be deposited into a special fund
known as the tuition fund and used in accordance with this subsection. The proceeds
may not be transferred into any other fund.
5.6.The board of a school district may levy no more than five mills on the taxable valuation
of the district, pursuant to section 57-15-15.1, for purposes of developing a school
safety plan in accordance with section 15.1-09-60. The proceeds of this levy must be
deposited into a special fund known as the school safety plan fund and used in
accordance with this subsection.
6.7.Nothing in this section limits the board of a school district from levying:
a.Mills for a building fund, as permitted in sections 15.1-09-49 and 57-15-16; and
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b.Mills necessary to pay principal and interest on the bonded debt of the district,
including the mills necessary to pay principal and interest on any bonded debt
incurred under section 57-15-17.1 before July 1, 2013.
SECTION 7. AMENDMENT. Subdivision c of subsection 1 of section 57-20-07.1 of the
North Dakota Century Code is amended and reenacted as follows:
c.Provide information identifying the property tax savings provided by the state of
North Dakota. The tax statement must include a line item that is entitled
"legislative tax relief" and identifies the dollar amount of property tax savings
realized by the taxpayer under chapter 50-34 for taxable years before 2019,
chapter 50-35 for taxable years after 2018, and chapter 15.1-27.
(1)For purposes of this subdivision, legislative tax relief under chapter 15.1-27
is determined by multiplyingas follows:
(a)For agricultural property, the taxable value for the taxable year for
each parcel shown on the tax statement multiplied by the
numberlesser of one hundred fifty-five mills or the sum of the mill levy
reduction grant under chapter 57-64 for the 2012 taxable year plusand
the number of mills determined by subtracting from the 2012 taxable
year mill rate of the school district in which the parcel is located the
lesser of:
(a)Fifty mills; or excluding thirty mills.
(b)TheFor residential, commercial, and centrally assessed property, the
taxable value for the taxable year for each parcel shown on the tax
statement multiplied by the lesser of one hundred twenty-five mills or
the sum of the mill levy reduction grant under chapter 57 - 64 for the
2012 taxable year and the 2012 taxable year mill rate of the school
district minusexcluding sixty mills.
(2)Legislative tax relief under chapter 50-35 is determined by multiplying the
taxable value for the taxable year for each parcel shown on the tax
statement by the number of mills of relief determined by dividing the amount
calculated in subsection 1 of section 50-35-03 for a human service zone by
the taxable value of taxable property in the zone for the taxable year.
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SECTION 8. EFFECTIVE DATE. Sections 4, 5, and 6 of this Act are effective for taxable
years beginning after December 31, 2024.
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