ND HB1379

Governing bodies of cities, counties, school districts, and park districts must adopt a preliminary budget by July 10 each year and publish notice in the official newspaper at least once weekly for two consecutive weeks, with the second publication by July 30.

Preliminary budgets are subject to referral to qualified electors if a petition signed by at least 10 percent of voters (based on the last gubernatorial election or most recent school district election) is presented to the governing body.

Preliminary budgets must include statements showing the percentage and dollar amount of budget increases or decreases compared to the previous year, and estimated property tax changes for an average property owner.

If voters disapprove the preliminary budget in a referral election, the final budget and levy cannot exceed the prior year's amount plus adjustments for new taxable property added to the district.

If voters do not disapprove the preliminary budget, the final budget adopted may not exceed the preliminary budget amount.

Act is effective for taxable years beginning after December 31, 2019.