ND HB1380

Limits property tax levy increases by taxing districts (except school districts initially, then including them later) to 3 percent annually without voter approval, with adjustments for new taxable property, eliminated exemptions, and expired temporary levies.

Reduces the school district levy cap from 12 percent to 3 percent after 2021, allowing increases above 3 percent only if approved by majority vote of qualified electors.

Exempts certain levies from the 3 percent limitation, including bonded indebtedness, state medical center levies, Garrison Diversion Conservancy District levies, and special assessments for obligations and improvement projects.

Prohibits cities and counties from using home rule authority to supersede or modify the levy limitation provisions.

Section 2 is effective for taxable years 2020-2021 and then expires; Sections 1 and 3 become effective for taxable years beginning after December 31, 2021.