25.1271.01001
Title.02000
Adopted by the Agriculture Committee
Sixty-ninth
February 6, 2025
Legislative Assembly
of North Dakota
Introduced by
Representative Porter
Senator Gerhardt
A BILL for an Act to amend and reenact subsection 8 of section 57-02-27.2 of the North Dakota
Century Code, relating to valuation and assessment of agricultural lands; and to provide an
effective date.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Subsection 8 of section 57-02-27.2 of the North Dakota
Century Code is amended and reenacted as follows:
8.Each local assessor shall determine the relative value of each assessment parcel
within the assessor's jurisdiction and shall determine the agricultural value of each
assessment parcel by adjusting the agricultural value estimate for the assessment
district by the relative value of the parcel. Each parcel must then be assessed
according to section 57-02-27. If either a local assessor or a township board of
equalization develops an agricultural value for the lands in its assessment district
differing substantially from the estimate provided by the county director of tax
equalization, written evidence to support the change must be provided to the county
director of tax equalization. In determining the relative value of each assessment
parcel, the local assessor shall apply the following considerations, which are listed in
descending order of significance to the assessment determination:
a.Actual use of the property for cropland or noncropland purposes by the owner of
the parcel.
b.Soil type and soil classification data from detailed or general soil surveys.
Page No. 1 25.1271.01001
HOUSE BILL NO. 1508
PROPOSED AMENDMENTS TO
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20 Sixty-ninth
Legislative Assembly
b.c.The schedule of modifiers that must be used to adjust agricultural property
assessments within the county as approved by the state supervisor of
assessments under subsection 9.
c.Actual use of the property for cropland or noncropland purposes by the owner of
the parcel.
SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
December 31, 20242025.
Page No. 2 25.1271.01001
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