This bill amends several sections of the North Dakota Century Code to reform the funding and taxation framework for school districts. Key changes include the establishment of baseline funding based on state aid received during the 2018-19 school year, with adjustments for the number of weighted student units, particularly for districts transitioning to elementary districts after the 2012-13 school year. The bill also introduces a new provision that will include eighty-five percent of tuition from agreements to educate students from air force bases in funding calculations starting in the 2025-26 school year, transitioning to complete exclusion by the 2026-27 school year. Additionally, it repeals outdated provisions related to state aid payments and isolated school district transition payments, aiming to enhance taxpayer protection and clarify funding sources for school districts.

Moreover, the bill terminates the authority for unlimited levies approved by school district electors before July 1, 2009, and establishes new limits on school district levies, including a maximum of 40-45 mills for local contributions to education and specific levies for educational services and miscellaneous purposes. It introduces a three-mill levy for a special reserve fund and a five-mill levy for developing school safety plans. The bill also mandates that property tax statements include a line item for "legislative tax relief" to inform taxpayers of state-provided property tax savings. Overall, the bill aims to streamline funding calculations, ensure equitable distribution of state aid, and modernize the taxation framework for school districts.

Statutes affected:
INTRODUCED: 15.1-27-04.1, 15.1-27-04.2, 57-15-01.1, 57-15-14, 57-15-14.2, 57-20-07.1