The bill amends several sections of the North Dakota Century Code to enhance the processes surrounding state aid payments for school districts. Key changes include the requirement for school districts to file taxable valuations and mill levy certifications separated by property classification by December 15 each year. If a district fails to meet this deadline, the superintendent of public instruction will not forward any state aid payments until the necessary filings are completed. Additionally, the bill establishes a new baseline funding structure that incorporates various revenue types from previous school years and introduces a gradual reduction in baseline funding per weighted student unit for districts exceeding certain funding thresholds, promoting equity in state aid distribution.

Moreover, the bill revises the calculation of state aid by excluding specific revenue types from tuition calculations, such as tuition for educational programs at residential treatment facilities and for students from air force base districts, effective from the 2025-26 school year. It also clarifies the treatment of tuition revenue for out-of-state students and adjusts the mill rates for different property classifications. The amendments aim to provide clearer guidelines for school districts regarding their funding and taxation authority, while also ensuring transparency in property tax statements by including a line item for "legislative tax relief." The effective date for certain provisions is set for taxable years beginning after December 31, 2024.

Statutes affected:
Prepared by the Legislative Council staff for Senator Erbele: 15.1-27-02, 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
FIRST ENGROSSMENT: 15.1-27-02, 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
Prepared by the Legislative Council staff for Senate Appropriations Committee: 15.1-27-02, 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
SECOND ENGROSSMENT: 15.1-27-02, 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
Prepared by the Legislative Council staff for Senator Mathern: 15.1-27-02, 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
THIRD ENGROSSMENT: 15.1-27-02, 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