Explore various resources utilized in agricultural land valuation based on soil productivity, approved modifiers, and actual use of the land. Please visit this site often as shared links will be posted often.
Additional information regarding property taxes and property tax administration may be found on the Office of State Tax Commissioner's (Tax Department) web site.
As it relates to the implementation of H.B. 1303, the Property Tax Division of the Tax Department will complete a review of the method of agricultural land valuation currently used by each county. The office is aiming to complete this preliminary review by March, 2008.
The Tax Department has developed a short summary describing the review process, along with a detailed listing of materials required for each component of the review. Both the summary and the detailing listing of materials, with examples, were sent to county Tax Directors in early August. They are also provided below in PDF format.
After counties have submitted the requested information and it has been reviewed by the Property Tax Division of the Office of State Tax Commissioner, the Board of County Commissioners and Director of Tax Equalization for each county will receive a letter regarding their compliance with the provisions of N.D.C.C. § 57-02-27.2. A county this is not in compliance will also receive an explanation of what needs to be completed.
Throughout the review process, and as information is made available from counties, the Tax Department will be sharing information and keeping counties up-to-date about compliance efforts across the state.
Explore this website and discover how simple it can be to receive a variety of map layers including soil map coverage of your county.
A wealth of soil information is contained within this website, giving visitors the opportunity to explore in a digital mapping environment.
Many North Dakota counties have found this downloadable e-book to be a valuable guide in understanding the principles and procedures of an agricultural land valuation process that is based on soil productivity. It also provides information pertaining to the use of price modifiers, land use, and the use of digital land parcel development.
Guide to Assessing Agricultural Land in North Dakota
This guidebook was created with the assistance of an Advisory Committee comprised of various federal, state, and county officials as well as members of agricultural groups throughout the state of North Dakota. It contains various topics such as: Soils Committee Development, Assigning Value to Soil, Applying Approved Modifiers, Considering Actual Use of the Land, Records Maintenance, and Public Notification Methods.
The North Dakota Digital Parcel File Standard was created by various state and county employees with the voluntary assistance of engineering and consulting firms experienced in land parcel development. The ND Digital Parcel File Standard may be updated as new topics arise. Please refer to this site often for the most current version. This standard should accompany ND County Requests for Proposals for Digital Agricultural Parcel File Development Services.
Recommended Method PowerPoint Presentation
This PowerPoint was originally presented at the NDACo Conference on October 8, 2007. It outlines the various methods of determining how many acres of soil fall into each parcel of land and guides developing counties toward the Geographic Information System (GIS) method.
This Qualified Vendor Roster summarizes the capabilities of engineering and consulting firms around the U.S. who have expressed an interest in assisting North Dakota Counties toward developing their technology to apply to the newly mandated Agricultural Land Assessment Method.