ND HB1300

Amends North Dakota Century Code section 57-15-16 to allow school districts to levy taxes for building funds without voter approval for older school buildings, based on age calculated from original construction date.

School districts may levy up to one-half mill for buildings 25-50 years old, up to one mill for buildings 51-70 years old, and up to two mills for buildings over 70 years old.

These new levies without voter approval must be applied toward the existing 20-mill levy limitation for school building funds.

Existing provisions requiring 60 percent voter approval for building fund levies remain in place for all other circumstances.

Effective for taxable years beginning after December 31, 2022.