ND SB2295

Extends state education funding to nonpublic school students (75% of per-student cost) and homeschool students (50% of per-student cost) who register with their school district of residence

Eliminates the 70-mill general fund levy and 12-mill miscellaneous fund levy for school districts, while retaining levies for special reserve funds (3 mills), school safety plans (5 mills), building funds, and bonded debt

Removes school districts from the definition of "taxing district" under property tax protection statutes, altering how levy limitations are calculated for schools

Repeals multiple sections of the Century Code related to state aid payment adjustments (15.1-27-04.1, 15.1-27-04.2, 15.1-27-04.3, 15.1-27-15.1, 15.1-27-20.2) and the property tax levy for tuition payments (15.1-29-15)

Property tax and levy provisions take effect for taxable years beginning after December 31, 2024