ND SB2166

Cities must notify county commissions and school district presidents by certified mail before granting property tax incentives expected to last more than five years, giving affected entities 30 days to decide whether to participate.

Counties and school districts that elect not to participate must explain their reasons in writing and indicate willingness to negotiate terms including duration and base year taxable value for computing tax increments.

Non-responding counties and school districts are automatically treated as participating in the property tax incentive if no response is received within 30 days of letter delivery.

Municipal governing bodies must include school district and township representatives as nonvoting ex officio members during negotiation and deliberation of property tax exemptions or payments in lieu of taxes.

Legislative management is directed to study property tax impacts from city growth and development, and the duplicative application of property tax incentives, with findings due to the sixty-sixth legislative assembly; provisions effective for incentives approved after July 31, 2017.