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Valuation of Ag Land for Taxing Purposes

The fundamental basis for agricultural property valuation in North Dakota is productivity.  Productivity Indices (PI) can be used to estimate the long-term production capacity of a soil used for agricultural crops under a defined level of management.  PI are a relative ranking of soils in an area based on soil and landscape properties.  Soils with favorable properties (e.g., high water holding capacity, run-on landscape positions, etc.) receive higher rankings than soils with unfavorable properties.  The ranking ranges from 0 to 100, with the best soils in an area having a PI of 100.  Some counties may determine a maximum PI of less than 100 (such as 98 or 95) to begin their ranking system and adjust the range to meet the needs of that county over time. 

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In accordance with N.D.C.C. § 57-02-27.2, the Property Tax Division of the Office of State Tax Commissioner will conduct periodic reviews of the valuation procedure used by each county to determine the value for agricultural land.  A state review of Towner County's ag land valuations in 2022 indicated that the county was required to update the soil survey information used to determine the county's ag land values.  This is being implemented for tax year 2025.

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2025 Soils Increase/Decrease Map

2024 Soils Average Valuation Per Acre Map

2025 Soils Average Valuation Per Acre Map

2025 Valuation Changes List By Parcel Number

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