North Dakota 2023-2024 Regular Session

North Dakota House Bill HB1245

Introduced
1/10/23  
Refer
1/10/23  
Report Pass
2/16/23  
Engrossed
3/3/23  
Refer
3/3/23  
Report Pass
3/29/23  
Enrolled
4/5/23  

Caption

Communication of property tax levies with the public and financial reporting to the state auditor; to provide for the tax commissioner to study property tax transparency; and to provide for a legislative management report.

Impact

The legislation also includes provisions for a study conducted by the tax commissioner and financial committees to explore property tax transparency. This study will assess historical changes in property valuation and tax burdens, as well as develop a new uniform system for property tax statements. Ultimately, this bill represents an initiative to bring more structured reporting to property taxes, potentially influencing future taxation laws and practices across the state.

Summary

House Bill 1245 aims to enhance the communication of property tax information to the public by requiring clearer financial reporting from taxing entities. The bill amends existing laws to mandate that local governments express their property tax levies in dollar amounts rather than mills. This clarity is designed to improve taxpayer understanding and awareness of tax obligations, aligning with efforts to create a more informed citizenry regarding their financial contributions to local government.

Sentiment

The sentiment surrounding HB 1245 has been predominantly positive, with bipartisan support noted during the voting process. It passed the House with a vote of 91-0 and the Senate with a vote of 46-0, indicating that legislators view the bill as a necessary step towards greater transparency and accountability in property taxation. Supporters believe that improved communication will benefit citizens and government entities alike by fostering trust and efficiency in tax reporting.

Contention

Despite the broad support, there may be concerns regarding the administrative burden placed on local governments to adapt to the new reporting requirements. Opponents might argue that these changes could lead to challenges in implementation, specifically related to the costs of transitioning to new reporting systems and maintaining consistency across various taxing jurisdictions. However, overall, the bill is seen as a forward-thinking approach to address property tax transparency.

Companion Bills

No companion bills found.

Previously Filed As

ND HB1572

Park district bonding authority without a vote, reporting of legislative tax relief information, and delivery and contents of the real estate tax statement; to provide for a legislative management study; and to provide for a legislative management report.

ND HB1474

A BILL for an Act to provide for a legislative management study of property tax reform for residential property.

ND HB1474

A BILL for an Act to provide for a legislative management study of property tax reform for residential property.

ND HB1572

A BILL for an Act to create and enact a new section to chapter 57-01 of the North Dakota Century Code, relating to a uniform taxing district financial and property tax data reporting system; to amend and reenact subsection 11 of section 21-03-07 and sections 57-20-04 and 57-20-07.1 of the North Dakota Century Code, relating to park district bonding authority without a vote, reporting of legislative tax relief information, and delivery and contents of the real estate tax statement; to provide for a legislative management study; and to provide for a legislative management report.

ND HB1353

Limitations on property tax levies by taxing districts without voter approval; and to provide an effective date.

ND HB1176

Legacy fund definitions and the legacy earnings fund; to provide for a legislative management study; to provide for a legislative management report; to provide an appropriation; to provide an exemption; to provide an effective date; to provide an expiration date; and to declare an emergency.

ND HB1176

AN ACT to create and enact two new sections to chapter 54-27, a new section to chapter 57-02, and a new section to chapter 57-15 of the North Dakota Century Code, relating to a legacy earnings fund, a legacy property tax relief fund, a primary residence certification, and a limitation on property tax levies without voter approval; to amend and reenact section 6-09.4-10.1, subsection 1 of section 21-10-06, sections 40-40-06, 54-27-19.3, and 57-02-01, subdivision b of subsection 2 of section 57-02-08.1, section 57-02-08.8, section 57-02-08.9 as amended by section 1 of Senate Bill No. 2201, as approved by the sixty-ninth legislative assembly, sections 57-02-08.10, 57-02-27, 57-02-27.1, 57-02-53, 57-09-04, 57-11-03, 57-12-06, 57-15-02.2, 57-15-14.2, and 57-20-07.1 of the North Dakota Century Code, relating to funds invested by the state investment board, property tax definitions, the renters refund, the property tax credit for disabled veterans, the primary residence credit, property classifications, assessment and budget hearing notices to property owners, school district levies, and the property tax statement; to repeal sections 21-10-12 and 21-10-13 of the North Dakota Century Code, relating to legacy fund definitions and the legacy earnings fund; to provide for a legislative management study; to provide for a legislative management report; to provide an appropriation; to provide an exemption; to provide an effective date; to provide an expiration date; and to declare an emergency.

ND HB1586

The primary residence credit, setoff of income tax refunds for payment of delinquent real property and special assessment taxes, and eliminating foreclosure of tax liens for primary residential property; to provide an effective date; to provide an expiration date; and to declare an emergency.

ND SB2363

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.

ND HB1168

Legacy fund definitions and the legacy earnings fund; to provide a statement of legislative intent; to provide for a legislative management study, to provide an appropriation; to provide an effective date; to provide an expiration date; and to declare an emergency.

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