North Dakota 2025-2026 Regular Session

North Dakota House Bill HB1508 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25.1271.~~02000~~
	1	+	25.1271.01000
2	2		Sixty-ninth
3	3		Legislative Assembly
4	4		of North Dakota
5	5		Introduced by
6	6		Representative Porter
7	7		Senator Gerhardt
8	8		A BILL for an Act to amend and reenact subsection 8 of section 57-02-27.2 of the North Dakota
9	9		Century Code, relating to valuation and assessment of agricultural lands; and to provide an
10	10		effective date.
11	11		BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
12	12		SECTION 1. AMENDMENT. Subsection 8 of section 57-02-27.2 of the North Dakota
13	13		Century Code is amended and reenacted as follows:
14	14		8.Each local assessor shall determine the relative value of each assessment parcel
15	15		within the assessor's jurisdiction and shall determine the agricultural value of each
16	16		assessment parcel by adjusting the agricultural value estimate for the assessment
17	17		district by the relative value of the parcel. Each parcel must then be assessed
18	18		according to section 57-02-27. If either a local assessor or a township board of
19	19		equalization develops an agricultural value for the lands in its assessment district
20	20		differing substantially from the estimate provided by the county director of tax
21	21		equalization, written evidence to support the change must be provided to the county
22	22		director of tax equalization. In determining the relative value of each assessment
23	23		parcel, the local assessor shall apply the following considerations, which are listed in
24	24		descending order of significance to the assessment determination:
25	25		a.Actual use of the property for cropland or noncropland purposes by the owner of
26	26		the parcel.
27	27		b.Soil type and soil classification data from detailed or general soil surveys.
28		-	Page No. 1 25.1271.02000
29		-	ENGROSSED HOUSE BILL NO. 1508
30		-	FIRST ENGROSSMENT
	28	+	b.c.The schedule of modifiers that must be used to adjust agricultural property
	29	+	assessments within the county as approved by the state supervisor of
	30	+	assessments under subsection 9.
	31	+	Page No. 1 25.1271.01000
	32	+	HOUSE BILL NO. 1508
	33	+
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50		-	20 Sixty-ninth
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	56	+	23 Sixty-ninth
51	57		Legislative Assembly
52		-	b.c.The schedule of modifiers that must be used to adjust agricultural property
53		-	assessments within the county as approved by the state supervisor of
54		-	assessments under subsection 9.
55	58		c.Actual use of the property for cropland or noncropland purposes by the owner of
56	59		the parcel.
57	60		SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
58		-	December 31, ~~2025~~.
59		-	Page No. 2 25.1271.~~02000~~
	61	+	December 31, 2024.
	62	+	Page No. 2 25.1271.01000
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