Does North Dakota law limit how much counties can increase property tax revenue each year?

North Dakota law limits how much counties can increase property tax levies from one year to the next.  

Legislation passed in 2025 established a general cap of 3% on annual growth in the total property tax levy for counties and most other local taxing entities. The limit applies to revenue raised from existing taxable property and is intended to slow the growth of property taxes while providing greater predictability for taxpayers. 

Revenue generated from newly taxable property is excluded from the cap, allowing
collections to grow beyond 3% due to new construction or development without
voter approval. Counties may exceed the 3% levy limit only if voters approve a
higher increase through a local election. 

The cap applies to counties, cities, townships, and park districts, while school districts are subject to separate provisions. The limit does not restrict spending funded by non-property-tax sources such as state aid, federal funds, grants, or fees.