North Dakota 2025-2026 Regular Session

North Dakota Senate Bill SB2367 Compare Versions

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1		-	Sixty-ninth Legislative Assembly of North Dakota
2		-	In Regular Session Commencing Tuesday, January 7, 2025
3		-	SENATE BILL NO. 2367
4		-	(Senators Myrdal, Luick)
5		-	(Representative Monson)
6		-	AN ACT to amend and reenact subsections 8 and 9 of section 57-02-27.2 of the North Dakota Century
7		-	Code, relating to assessment of agricultural property; and to provide an effective date.
	1	+	25.1340.02000
	2	+	Sixty-ninth
	3	+	Legislative Assembly
	4	+	of North Dakota
	5	+	Introduced by
	6	+	Senators Myrdal, Luick
	7	+	Representative Monson
	8	+	A BILL for an Act to amend and reenact subsections 8 and 9 of section 57-02-27.2 of the North
	9	+	Dakota Century Code, relating to assessment of agricultural property; and to provide an
	10	+	effective date.
8	11		BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
9		-	SECTION 1. AMENDMENT. Subsection 8 of section 57-02-27.2 of the North Dakota Century Code
10		-	is amended and reenacted as follows:
11		-	8.Each local assessor shall determine the relative value of each assessment parcel within the
12		-	assessor's jurisdiction and shall determine the agricultural value of each assessment parcel by
13		-	adjusting the agricultural value estimate for the assessment district by the relative value of the
14		-	parcel. Each parcel must then be assessed according to section 57-02-27. If either a local
15		-	assessor or a township board of equalization develops an agricultural value for the lands in its
16		-	assessment district differing substantially from the estimate provided by the county director of
17		-	tax equalization, written evidence to support the change must be provided to the county
18		-	director of tax equalization. In determining the relative value of each assessment parcel, the
19		-	local assessor shall apply the following considerations, which are listed in descending order of
20		-	significance to the assessment determination:
21		-	a.Actual use of the property for cropland or noncropland purposes by the owner of the
22		-	parcel.
	12	+	SECTION 1. AMENDMENT. Subsection 8 of section 57-02-27.2 of the North Dakota
	13	+	Century Code is amended and reenacted as follows:
	14	+	8.Each local assessor shall determine the relative value of each assessment parcel
	15	+	within the assessor's jurisdiction and shall determine the agricultural value of each
	16	+	assessment parcel by adjusting the agricultural value estimate for the assessment
	17	+	district by the relative value of the parcel. Each parcel must then be assessed
	18	+	according to section 57-02-27. If either a local assessor or a township board of
	19	+	equalization develops an agricultural value for the lands in its assessment district
	20	+	differing substantially from the estimate provided by the county director of tax
	21	+	equalization, written evidence to support the change must be provided to the county
	22	+	director of tax equalization. In determining the relative value of each assessment
	23	+	parcel, the local assessor shall apply the following considerations, which are listed in
	24	+	descending order of significance to the assessment determination:
	25	+	a.Actual use of the property for cropland or noncropland purposes by the owner of
	26	+	the parcel.
23	27		b.Soil type and soil classification data from detailed or general soil surveys.
24		-	b.c.The schedule of modifiers that must be used to adjust agricultural property assessments
25		-	within the county as approved by the state supervisor of assessments under
26		-	subsection 9.
27		-	c.Actual use of the property for cropland or noncropland purposes by the owner of the
28		-	parcel.
29		-	SECTION 2. AMENDMENT. Subsection 9 of section 57-02-27.2 of the North Dakota Century Code
30		-	is amended and reenacted as follows:
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	29	+	ENGROSSED SENATE BILL NO. 2367
	30	+	FIRST ENGROSSMENT
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	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	+	c.Actual use of the property for cropland or noncropland purposes by the owner of
	56	+	the parcel.
	57	+	SECTION 2. AMENDMENT. Subsection 9 of section 57-02-27.2 of the North Dakota
	58	+	Century Code is amended and reenacted as follows:
31	59		9.a.In conjunction with the governing body of the county, the county director of tax
32		-	equalization shall develop a schedule of modifiers to be used to adjust ~~agricultural~~
33		-	property assessments within the county and directions regarding how ~~the modifiers must~~
34		-	be applied by assessors.
	60	+	equalization shall develop a schedule of modifiers to be used to adjust
	61	+	agricultural property assessments within the county and directions regarding how
	62	+	the modifiers must be applied by assessors.
35	63		b.The county director of tax equalization shall submit the directions and schedule of
36		-	modifiers developed under subdivision a to the state supervisor of assessments for
37		-	approval for use within the county.
38		-	c.Before February first of each year, the county director of tax equalization in each county
39		-	shall provide to all assessors of agricultural property within the county athe directions and
40		-	schedule of modifiers thatapproved by the state supervisor of assessments under
41		-	subdivision b. The schedule of modifiers must be used to adjust agricultural property
42		-	assessments within the county and directions regarding how those modifiers must be
43		-	applied by assessors. Before the schedule of modifiers is provided to assessors within
44		-	the county, the county director of tax equalization shall obtain the approval of the state S. B. NO. 2367 - PAGE 2
45		-	supervisor of assessments for use of the schedule within the countyas provided in this
46		-	section.
47		-	d.To request an adjustment to an owner's agricultural property assessment, the owner shall
48		-	sign and file with the assessor an initial application in the manner prescribed by the tax
49		-	commissioner. The application must contain a verified statement of facts establishing the
50		-	owner's property meets the eligibility requirements for an adjustment to the property
51		-	assessment based on the schedule of modifiers developed and approved under this
52		-	subsection as of the date of the application. The assessor shall consider applications
53		-	submitted under this subdivision when determining the agricultural value of each parcel
54		-	subject to assessment under this section and may request additional information from the
55		-	applicant when making a determination of eligibility. After the submission of an initial
56		-	application, the assessor periodically shall review the property and determine whether a
57		-	continued adjustment to the property assessment based on the schedule of modifiers is
58		-	appropriate. The property owner shall notify the assessor if there is a change in
59		-	circumstance that may affect the applicability of an adjustment to the owner's property
60		-	assessment based on the schedule of modifiers.
	64	+	modifiers developed under subdivision a to the state supervisor of assessments
	65	+	for approval for use within the county.
	66	+	c.Before February first of each year, the county director of tax equalization in each
	67	+	county shall provide to all assessors of agricultural property within the county
	68	+	athe directions and schedule of modifiers thatapproved by the state supervisor of
	69	+	assessments under subdivision b. The schedule of modifiers must be used to
	70	+	adjust agricultural property assessments within the county and directions
	71	+	regarding how those modifiers must be applied by assessors. Before the
	72	+	schedule of modifiers is provided to assessors within the county, the county
	73	+	director of tax equalization shall obtain the approval of the state supervisor of
	74	+	assessments for use of the schedule within the countyas provided in this section.
	75	+	d.To request an adjustment to an owner's agricultural property assessment, the
	76	+	owner shall sign and file with the assessor an initial application in the manner
	77	+	prescribed by the tax commissioner. The application must contain a verified
	78	+	statement of facts establishing the owner's property meets the eligibility
	79	+	requirements for an adjustment to the property assessment based on the
	80	+	schedule of modifiers developed and approved under this subsection as of the
	81	+	date of the application. The assessor shall consider applications submitted under
	82	+	this subdivision when determining the agricultural value of each parcel subject to
	83	+	Page No. 2 25.1340.02000
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	114	+	31 Sixty-ninth
	115	+	Legislative Assembly
	116	+	assessment under this section and may request additional information from the
	117	+	applicant when making a determination of eligibility. After the submission of an
	118	+	initial application, the assessor periodically shall review the property and
	119	+	determine whether a continued adjustment to the property assessment based on
	120	+	the schedule of modifiers is appropriate. The property owner shall notify the
	121	+	assessor if there is a change in circumstance that may affect the applicability of
	122	+	an adjustment to the owner's property assessment based on the schedule of
	123	+	modifiers.
61	124		SECTION 3. EFFECTIVE DATE. This Act is effective for taxable years beginning after
62		-	December 31, 2025. S. B. NO. 2367 - PAGE 3
63		-	____________________________ ____________________________
64		-	President of the Senate Speaker of the House
65		-	____________________________ ____________________________
66		-	Secretary of the Senate Chief Clerk of the House
67		-	This certifies that the within bill originated in the Senate of the Sixty-ninth Legislative Assembly of North
68		-	Dakota and is known on the records of that body as Senate Bill No. 2367.
69		-	Senate Vote:Yeas 44 Nays 0 Absent 3
70		-	House Vote: Yeas 92 Nays 0 Absent 2
71		-	____________________________
72		-	Secretary of the Senate
73		-	Received by the Governor at ________M. on _____________________________________, 2025.
74		-	Approved at ________M. on __________________________________________________, 2025.
75		-	____________________________
76		-	Governor
77		-	Filed in this office this ___________day of _______________________________________, 2025,
78		-	at ________ o’clock ________M.
79		-	____________________________
80		-	Secretary of State
	125	+	December 31, 2025.
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