23.0075.04000
Sixty-eighth
Legislative Assembly HOUSE BILL NO. 1245
of North Dakota
Introduced by
Representatives Headland, Kasper, Nathe, D. Ruby
Senators Kannianen, Weber
1 A BILL for an Act to amend and reenact sections 57-15-01, 57-15-30.2, and 57-20-07.1 of the
2 North Dakota Century Code, relating to communication of property tax levies with the public,
3 financial reporting to the state auditor, and property tax statements; to provide for a legislative
4 management study; and to provide an effective date.
5 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
6 SECTION 1. AMENDMENT. Section 57-15-01 of the North Dakota Century Code is
7 amended and reenacted as follows:
8 57-15-01. Levy in specific amounts - Exceptions.
9 With the exception of special assessment taxes and such general taxes as may be
10 definitely fixed by law, all state, county, city, township, school district, and park district taxes
11 must be levied or voted in specific amounts of money. For purposes of communicating with the
12 public and comparing the amount levied in the current taxable year to the amount levied in the
13 preceding taxable year, taxing districts shall express levies in terms of dollars rather than mills.
14 SECTION 2. AMENDMENT. Section 57-15-30.2 of the North Dakota Century Code is
15 amended and reenacted as follows:
16 57-15-30.2. Financial reporting requirements for taxing entities - County auditor -
17 State auditor.
18 1. The governing body of any county, city, township, school district, park district,
19 recreation service district, rural fire protection district, rural ambulance service district,
20 soil conservation district, conservancy district, water authority, or any other taxing
21 entity authorized to levy property taxes or have property taxes levied on its behalf, in
22 the year for which the levy will apply, shall file with the county auditor of each county in
23 which the taxing entity is located, at a time and in a format prescribed by the county
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1 auditor, a financial report for the preceding calendar year showing the ending balances
2 of each fund or account held by the taxing entity during that year.
3 2. By February first of each year, the county auditor of each county shall provide to the
4 state auditor in an electronic format a financial report showing the ending balances of
5 the county general fund and county road and bridge fund for the preceding calendar
6 year. The county auditor shall provide the report to the state auditor regardless of
7 whether the state auditor is conducting or has completed an audit of the county.
8 SECTION 3. AMENDMENT. Section 57-20-07.1 of the North Dakota Century Code is
9 amended and reenacted as follows:
10 57-20-07.1. County treasurer to mail real estate tax statement - Contents of statement.
11 1. On or before December twenty-sixth of each year, the county treasurer shall mail a
12 real estate tax statement to the owner of each parcel of real property at the owner's
13 last-known address. The form of the real estate tax statement to be used in every
14 county must be prescribed and approved for use by the tax commissioner. The
15 statement must be displayed in color and provided in a manner that allows the
16 taxpayer to retain a printed record of the obligation for payment of taxes and special
17 assessments as provided in the statement. If a parcel of real property is owned by
18 more than one individual, the county treasurer shall send only one statement to one of
19 the owners of that property. Additional copies of the tax statement will be sent to the
20 other owners upon their request and the furnishing of their names and addresses to
21 the county treasurer. TheAfter the information identifying the property owner and
22 parcel, the tax statement must contain information displayed in the following order:
23 a. Include aInformation identifying the property tax savings provided by the state of
24 North Dakota. The tax statement must include a line item that is entitled
25 "legislative tax relief" which identifies the dollar amount of property tax savings
26 realized by the taxpayer under chapter 50-34 for taxable years before 2019,
27 chapter 50-35 for taxable years after 2018, and chapter 15.1-27. The line item
28 must be printed in contrasting type, font, or color in a manner that clearly calls
29 attention to the language.
30 (1) For purposes of this subdivision, legislative tax relief under chapter 15.1-27
31 is determined by multiplying the taxable value for the taxable year for each
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1 parcel shown on the tax statement by the number of mills of mill levy
2 reduction grant under chapter 57-64 for the 2012 taxable year plus the
3 number of mills determined by subtracting from the 2012 taxable year mill
4 rate of the school district in which the parcel is located the lesser of:
5 (a) Fifty mills; or
6 (b) The 2012 taxable year mill rate of the school district minus sixty mills.
7 (2) Legislative tax relief under chapter 50-35 is determined by multiplying the
8 taxable value for the taxable year for each parcel shown on the tax
9 statement by the number of mills of relief determined by dividing the amount
10 calculated in subsection 1 of section 50-35-03 for a human service zone by
11 the taxable value of taxable property in the zone for the taxable year.
12 b. Three columns showing, for the taxable year to which the tax statement applies
13 and the two immediately preceding taxable years, the dollar valuation of the true
14 and full value, taxable value, and net taxable value of the parcel as defined by
15 law of the property and the total mill levy applicable.
16 b. Include, or be accompanied by a separate sheet, with three
17 c. Information identifying the property tax levy against the parcel by each taxing
18 district followed by the consolidated tax levied against the parcel. The information
19 must be displayed in a textual and graphical depiction of taxes levied against
20 each parcel and listed in:
21 (1) Three columns showing, for the taxable year to which the tax statement
22 applies and the two immediately preceding taxable years, the property tax
23 levy in dollars against the parcel by the county and school district and any
24 city or township that levied taxes against the parceleach taxing district,
25 excluding any amounts levied as a result of voter-approved levy authority,
26 which must be separately stated for each taxing district with voter-approved
27 levy authority.
28 (2) A pie chart for the taxable year to which the statement applies, which shows
29 the percentage of the total tax levied against the parcel by each of the
30 taxing districts that levied taxes against the parcel, excluding any amounts
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1 levied as a result of voter-approved levy authority, which must be combined
2 and represented as a single item in the pie chart.
3 (3) A separate color to represent each taxing district and the separately stated
4 voter-approved levy authority, which must correspond to the color used to
5 identify the tax levied against the parcel in the pie chart required under
6 paragraph 2.
7 c. Provide information identifying the property tax savings provided by the state of
8 North Dakota. The tax statement must include a line item that is entitled
9 "legislative tax relief" and identifies the dollar amount of property tax savings
10 realized by the taxpayer under chapter 50-34 for taxable years before 2019,
11 chapter 50-35 for taxable years after 2018, and chapter 15.1-27.
12 (1) For purposes of this subdivision, legislative tax relief under chapter 15.1-27
13 is determined by multiplying the taxable value for the taxable year for each
14 parcel shown on the tax statement by the number of mills of mill levy
15 reduction grant under chapter 57-64 for the 2012 taxable year plus the
16 number of mills determined by subtracting from the 2012 taxable year mill
17 rate of the school district in which the parcel is located the lesser of:
18 (a) Fifty mills; or
19 (b) The 2012 taxable year mill rate of the school district minus sixty mills.
20 (2) Legislative tax relief under chapter 50-35 is determined by multiplying the
21 taxable value for the taxable year for each parcel shown on the tax
22 statement by the number of mills of relief determined by dividing the amount
23 calculated in subsection 1 of section 50-35-03 for a human service zone by
24 the taxable value of taxable property in the zone for the taxable year.
25 d. Three columns showing, for the taxable year to which the tax statement applies
26 and the two immediately preceding taxable years, the net effective tax rate
27 applied to the parcel.
28 e. The name and phone number of a contact person for each taxing district that
29 levied taxes against the parcel.
30 2. Failure of an owner to receive a statement will not relieve that owner of liability, nor
31 extend the discount privilege past the February fifteenth deadline.
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1 SECTION 4. LEGISLATIVE MANAGEMENT STUDY - UNIFORM CHART OF ACCOUNTS
2 FOR COUNTIES. During the 2023-24 interim, the legislative management shall consider
3 studying the feasibility and desirability of implementing a system for a uniform chart of accounts
4 to standardize the format of financial information collected, compiled, and made available to the
5 public by counties. The study must consider the process to transition counties to a uniform chart
6 of accounts, including implementation and administration of a uniform chart of accounts and the
7 associated costs. The legislative management shall report its findings and recommendations,
8 together with any legislation required to implement the recommendations, to the sixty-ninth
9 legislative assembly.
10 SECTION 5. EFFECTIVE DATE. Section 3 of this Act is effective for taxable years
11 beginning after December 31, 2023.
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Statutes affected: INTRODUCED: 57-15-01, 57-15-30.2, 57-20-07.1
FIRST ENGROSSMENT: 57-15-01, 57-15-30.2
Enrollment: 57-15-01, 57-15-30.2