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SB 2367

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.

69th Legislative Assembly (2025-26) Introduced by Larry Luick and 2 co-sponsors

ND enacts standardized county schedules of modifiers and assessor factors to determine and adjust agricultural parcel values for 2026 and later tax years.

Filed with Secretary Of State 03/18
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Bill Summary · SB 2367

SB 2367 — Summary (North Dakota, 2025)

Status: Enacted (Sixty-ninth Legislative Assembly). Introduced March 12, 2025; enrolled and passed unanimously in both chambers (Senate 44–0; House 92–0). Effective for taxable years beginning after December 31, 2025.

Purpose

To clarify and standardize how assessors determine the agricultural value of individual parcels by (1) setting the factors assessors must use in determining relative parcel values and (2) formalizing the development, approval, distribution, and use of a county “schedule of modifiers” that adjusts agricultural property assessments.

Key provisions and changes

  • Local assessor duties (amends subsection 8, section 57-02-27.2):

    • Each local assessor must determine the relative value of each assessment parcel in their jurisdiction and adjust the district agricultural-value estimate by that relative value to compute parcel agricultural value; assessments proceed under section 57-02-27.
    • If a local assessor or township board of equalization produces an agricultural value that substantially differs from the county director of tax equalization’s estimate, written evidence supporting the change must be provided to the county director.
    • In determining relative parcel value, assessors must apply listed considerations in descending order of significance, including:
    • Actual use of the property for cropland or noncropland by the owner;
    • Soil type and soil-classification data from soil surveys;
    • The county schedule of modifiers approved by the state supervisor of assessments.

  • County schedule of modifiers (amends subsection 9, section 57-02-27.2):

    • The county director of tax equalization, working with the county governing body, must develop a schedule of modifiers and application directions for adjusting agricultural assessments.
    • The county director must submit the schedule and directions to the state supervisor of assessments for approval for county use.
    • Before February 1 each year, the county director must provide all agricultural property assessors in the county with the directions and the state-approved schedule of modifiers. The schedule must be used to adjust agricultural property assessments as directed.
    • Property owners seeking an assessment adjustment must sign and file an initial application with the assessor in the form prescribed by the Tax Commissioner. The application must include a verified statement of facts demonstrating eligibility for adjustment as of the application date.
    • Assessors must consider owner applications when determining parcel agricultural value, may request additional information, periodically review properties after approval, and require owners to notify assessors of any change in circumstance affecting adjustment eligibility.

Who is affected

  • Local assessors, county directors of tax equalization, township boards of equalization, and the state supervisor of assessments (administrative roles and duties clarified).
  • Agricultural property owners — they may be required to file applications to obtain or maintain assessment adjustments under the county modifier schedule and may see changes in assessed agricultural values and corresponding tax liabilities.
  • County governing bodies (consulted in schedule development).

Procedural/timeline notes

  • Annual administrative timeline: county director must distribute the state-approved schedule to assessors before February 1 each year.
  • Effective date: applies to taxable years beginning after December 31, 2025 (i.e., generally affects assessments for tax year 2026 and after).

Compiled from official sources — confirm details with the bill’s official record.

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