ND SB2279

Reduces the minimum local effort mill levy for school district state aid calculations from 60 mills to 45 mills, shifting more education funding responsibility to state aid rather than local property taxes

Restructures school district levy authority by establishing a 45-mill general fund levy for local education costs, adding a separate 10-mill levy for educational services, and creating a 12-mill miscellaneous fund levy

Phases out tuition exclusions for students from air force base school districts receiving federal impact aid, reaching full exclusion (100%) by the 2026-27 school year

Updates property tax statement requirements to reflect the new 45-mill calculation for "legislative tax relief" displayed to taxpayers

Repeals three existing code sections relating to state aid payment adjustments (15.1-27-04.3), isolated school district transition payments (15.1-27-15.1), and taxable valuation impact on state aid (15.1-27-20.2), effective for taxable years beginning after December 31, 2024