Budget & Taxes

HB 1552 would limit home rule counties and cities in North Dakota to a maximum 3% sales, use, or gross receipts tax rate after June 30, 2025. It prohibits new taxes or rate increases above 3% for existing local taxes after that date, though taxes approved before July 1, 2025, at higher rates could continue until their approved expiration period ended. The bill affects all counties and cities with home rule authority that levy these local taxes. It takes effect for taxable events occurring after June 30, 2025.

HB 1329 requires North Dakota's state treasurer to create and maintain a free, online government spending database accessible to the public. It mandates school districts, local governments, and other state entities to submit detailed expenditure data - including payment amounts, dates, recipients, and for schools, textbook details - updated monthly. The database must include search tools, downloadable formats, and anonymous salary information, funded by a $350,000 state appropriation for fiscal years 2025-2027. This law directly affects all state budget units, school districts, and local governments by requiring standardized data reporting starting July 1, 2026.

HB 1502 would limit North Dakota's state general fund budget growth to a maximum of 3% per two-year budget cycle, unless a two-thirds vote of both legislative chambers approves a higher increase. The bill allows unused portions of the 3% allowance to be carried forward for up to three budget cycles to exceed the limit later. It directly affects the state budget process by imposing a spending cap on the legislature's annual budget decisions. This procedural bill, if enacted, would establish a new rule in the state code governing how much the state can spend from its general fund each biennium.