Sixty-ninth Legislative Assembly of North Dakota
In Regular Session Commencing Tuesday, January 7, 2025
SENATE BILL NO. 2367
(Senators Myrdal, Luick)
(Representative Monson)
AN ACT to amend and reenact subsections 8 and 9 of section 57-02-27.2 of the North Dakota Century
Code, relating to assessment of agricultural property; 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.
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. AMENDMENT. Subsection 9 of section 57-02-27.2 of the North Dakota Century Code
is amended and reenacted as follows:
9.a.In conjunction with the governing body of the county, the county director of tax
equalization shall develop a schedule of modifiers to be used to adjust agricultural
property assessments within the county and directions regarding how the modifiers must
be applied by assessors.
b.The county director of tax equalization shall submit the directions and schedule of
modifiers developed under subdivision a to the state supervisor of assessments for
approval for use within the county.
c.Before February first of each year, the county director of tax equalization in each county
shall provide to all assessors of agricultural property within the county athe directions and
schedule of modifiers thatapproved by the state supervisor of assessments under
subdivision b. The schedule of modifiers must be used to adjust agricultural property
assessments within the county and directions regarding how those modifiers must be
applied by assessors. Before the schedule of modifiers is provided to assessors within
the county, the county director of tax equalization shall obtain the approval of the state S. B. NO. 2367 - PAGE 2
supervisor of assessments for use of the schedule within the countyas provided in this
section.
d.To request an adjustment to an owner's agricultural property assessment, the owner shall
sign and file with the assessor an initial application in the manner prescribed by the tax
commissioner. The application must contain a verified statement of facts establishing the
owner's property meets the eligibility requirements for an adjustment to the property
assessment based on the schedule of modifiers developed and approved under this
subsection as of the date of the application. The assessor shall consider applications
submitted under this subdivision when determining the agricultural value of each parcel
subject to assessment under this section and may request additional information from the
applicant when making a determination of eligibility. After the submission of an initial
application, the assessor periodically shall review the property and determine whether a
continued adjustment to the property assessment based on the schedule of modifiers is
appropriate. The property owner shall notify the assessor if there is a change in
circumstance that may affect the applicability of an adjustment to the owner's property
assessment based on the schedule of modifiers.
SECTION 3. EFFECTIVE DATE. This Act is effective for taxable years beginning after
December 31, 2025. S. B. NO. 2367 - PAGE 3
____________________________ ____________________________
President of the Senate Speaker of the House
____________________________ ____________________________
Secretary of the Senate Chief Clerk of the House
This certifies that the within bill originated in the Senate of the Sixty-ninth Legislative Assembly of North
Dakota and is known on the records of that body as Senate Bill No. 2367.
Senate Vote:Yeas 44 Nays 0 Absent 3
House Vote: Yeas 92 Nays 0 Absent 2
____________________________
Secretary of the Senate
Received by the Governor at ________M. on _____________________________________, 2025.
Approved at ________M. on __________________________________________________, 2025.
____________________________
Governor
Filed in this office this ___________day of _______________________________________, 2025,
at ________ o’clock ________M.
____________________________
Secretary of State