ND SB2378

Taxing district budgets cannot increase more than the Consumer Price Index (CPI) for midwest urban consumers without voter approval, superseding any unused levy authority under existing law

Budget increases exceeding the CPI cap require approval by at least two-thirds of voters at a statewide primary or general election, limited to one taxable year at a time

Base budget calculations are adjusted for newly taxable property, expired exemptions, property removed from tax rolls, and expired temporary mill levies

Cities and counties cannot override these limitations using home rule authority

Effective for taxable years beginning after December 31, 2024