This bill proposes significant changes to the North Dakota Century Code, focusing on state reimbursement for repealed levy authority and the establishment of a uniform financial and property tax data reporting system for taxing districts. Key amendments include the removal of the county extension service levy authority and the Garrison Diversion Conservancy District levy authority, along with the repeal of section 57-15-26.8 related to the Garrison Diversion Conservancy District. The bill introduces provisions for state reimbursements to counties based on taxes levied in the taxable year 2024 for these repealed levies, and mandates the tax commissioner to develop a uniform reporting system for financial and property tax data by January 1, 2026.

Additionally, the bill enhances transparency in tax reporting by requiring taxing districts to provide detailed financial data, including annual budget information and property tax levy calculations. It amends existing laws regarding budget hearing notices, changing terminology and requiring written notifications to property owners about budget changes. The bill also outlines maximum allowable tax rates for various county levies and establishes a Legislative Tax Reform and Relief Advisory Committee to study tax reform and relief measures. An appropriation of $19.8 million is allocated for state reimbursement related to the repealed levy authority, with certain sections of the bill effective for taxable years beginning after December 31, 2024.

Statutes affected:
INTRODUCED: 4.1-47-14, 11-38-01, 11-11-53, 11-11.1-04, 21-03-07, 40-38-02, 57-15-02.2, 57-15-06.4, 57-15-06.6, 57-15-06.7, 57-15-28, 57-15-50, 57-15-56, 57-20-04, 57-20-07.1, 61-24-08, 61-24-09, 57-15-26.8