Senate Bill No. 2144 Summary

• Consolidates and revises property tax levy authority by creating new general fund levy authorities for counties, cities, townships, and park districts while eliminating numerous outdated specific-purpose levies scattered throughout North Dakota Century Code

• Establishes standardized mill levy limitations for general fund purposes: counties at 60 mills, cities at 105 mills, townships at 18 mills, and park districts at 38 mills, with transition provisions for entities that levied higher amounts in 2015

• Creates a new "voter-approved levy authority" framework allowing levies approved by electors before January 1, 2015 to remain effective through 2024 or their original authorization period, whichever is less; new approvals after January 1, 2015 limited to ten taxable years

• Repeals approximately 75 outdated sections and chapters related to specific property tax levies, consolidating their purposes into general fund levy authority or designated capital improvement and special funds

• Effective for taxable years beginning after December 31, 2014, with a transition provision requiring political subdivisions to close out special funds and transfer remaining balances to general funds by end of fiscal year