Commission staff lays out 3% state cap and 2.72% rollover, showing a $38,516 maximum levy allowance

During the special meeting, staff walked commissioners through the cap-calculation spreadsheet that determines how much the county may increase levies under state rules. The staff member explained the North Dakota legislature’s 3% cap and noted the county had a 2.72% unused percentage from the prior year that can be carried forward and combined for this year's calculation.

“Last year's levy was $992,007.34,” the staff member said, and using the higher of the last three years' levies plus the cap percentages resulted in an adjusted-year levy and a calculated maximum allowance. Staff reported the combined cap (3% + 2.72%) gives a maximum cap allowance of $38,516, leaving a possible total levy ceiling of $711,870 across countywide levies for the year. Commissioners asked for clarification about how those percentages translate to taxpayer impacts and were told staff will provide illustrative examples in forthcoming packets.