1. North Dakota League of Cities- City Auditor Workshop 2016
Linda Leadbetter
State Supervisor of Assessments
Office of State Tax Commissioner

2. Levies & Reporting Elected governing boards determine levy
Non-elected board submits a REQUEST for a levy
Reports of all revenues, expenditures, fund balances, and complete budget submitted to the governing body prior to approval of tax levy (N.D.C.C (77))

3. Levies & Reporting
Any entity authorized to levy or have a levy on its behalf must file a financial report with the county auditor
Preceding calendar year
Including ending fund balances (N.D.C.C )

4. Budgets and Mill Levies
A levy can be considered the calculated need for funding
Total appropriation $175,000
Less:
Estimated cash balance $40,000
Estimated revenue $20,000 $ 60,000
Amount required from levy $115,000

5. Budgets and Mill Levies
To determine mills required for this request:
$115,000 divided by
1,502,211 total taxable value for the entity =
or referred to as mills
consolidated levy includes mills of all jurisdictions attached to a property

6. Budgets and Mill Levies
Effective for taxable years after 2014
Levy Limitation Schedule
Statute providing the levy, uses, and limit
Reference statute requiring special approval
Levy number repealed
Balance of special fund transferred to general fund & close special fund

7. Levy Limitation Schedule

8. Property tax levy increase notice & public hearing
Required by N.D.C.C
A taxing district may not impose a property tax levy in a greater number of mills than the zero increase number of mills, unless the district complies with specific notice and hearing requirements

9. Property tax levy increase notice & public hearing
Taxing district includes:
City
County
School district
City park district
Does not include districts with the prior year levy and proposed levy of less than one hundred thousand dollars

10. Property tax levy increase notice & public hearing
2014
2015
Taxable Value
21,502,211
25,850,401
Minus new growth
189,353
Taxable Value excl. new growth
25,661,048
2014 Mill Levy
100.05
Zero Increase Number of Mills
83.84
(2,151,296 /25,661,08 TV) x 1,000
Tax
2,151,296
2,016,498
Proposed Mill Levy
81.50
% Increase Exceeding Zero Increase Number of Mills (must be included in published notice of hearing)
-2.79%
(81.50 mills / mills) minus 1

11. Property tax levy increase notice & public hearing
Current year ESTIMATED taxable value for the district – less new growth
“New growth” means the taxable value of any property that was not taxable in the prior year
As reported by assessors to the county director of tax equalization
New construction, property annexed into the district

12. Property tax levy increase notice & public hearing
Notice published in the official newspaper at least seven days before the public hearing
Language, size of publication, heading, boldface print, etc.:
N.D.C.C (1)
Coordinate with newspaper

13. Property tax levy increase notice & public hearing
Any property owner that was required to receive a notice of increase of assessment, must receive notice of the hearing by mail
Mailed at least seven days before the public hearing

14. Property tax levy increase notice & public hearing
Meeting may not be scheduled to begin earlier than 6:00 p.m.
If the governing body does not make a final decision on imposing a property tax levy at the public hearing required, the governing body shall announce at that public hearing the scheduled time and place of the next public meeting

15. Maximum Levy Worksheet
Base year calculation
Combined total of levies consolidated for 2015
Allows for a certain level of funding to be maintained
Provides for increase or decrease in calculation for new property values or values that are removed from the taxing district

16. Maximum Levy Worksheet
Current year taxable value calculated against maximum levy authority
A city that levied more than 105 mills in 2015 may levy the same number of mills for 2016
2017: 105 mills plus 75% of combined mills exceeding 105 for 2015; 2018: plus 50%; 2019 plus 25% (N.D.C.C )

17. Levy Certification Use care in submitting levy certification
Be certain to only request active levies
Estimate your mills
2015 General Fund increase
Cities requesting a large amount to receive the maximum
Saw an increase from 38 mills to 105 in some cities

18. Linda Leadbetter, State Supervisor of Assessments
nd.gov/tax