North DakotaSB 23672025 Regular SessionSenateWALLET

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.

Sponsored By: Janne Myrdal (Republican)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

New property assessment rules for farms

For tax years beginning after December 31, 2025, North Dakota sets rules for valuing agricultural land. Assessors must adjust each parcel’s agricultural value using these factors, ranked highest to lowest: actual cropland or noncropland use, soil data, then county adjustment rules. County tax directors and county governing bodies must develop those rules and directions for using them. The state supervisor of assessments must approve them before county directors give them to assessors before February 1 each year. Assessors must use the approved rules. Local assessors or township equalization boards must give the county director written evidence supporting values that differ substantially from county estimates. Owners seeking an adjustment must sign and file an initial application as the tax commissioner directs. It must include verified facts showing eligibility under the approved rules in effect when they apply. Assessors must consider applications, may request more information, and must periodically review whether adjustments remain appropriate. Owners must report changes that may affect their adjustment.

Sponsors & Cosponsors

Sponsor

  • Janne Myrdal

    Republican • Senate

Cosponsors

  • David Monson

    Republican • House

  • Larry Luick

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 136 • No: 0

House vote • 3/12/2025

Second reading, passed, yeas 92 nays 0

Yes: 92 • No: 0

Senate vote • 2/14/2025

Second reading, passed, yeas 44 nays 0

Yes: 44 • No: 0

Actions Timeline

  1. Filed with Secretary Of State 03/18

    3/20/2025House
  2. Signed by Governor 03/18

    3/18/2025Senate
  3. Sent to Governor

    3/17/2025Senate
  4. Signed by President

    3/17/2025Senate
  5. Signed by Speaker

    3/17/2025House
  6. Returned to Senate

    3/13/2025Senate
  7. Second reading, passed, yeas 92 nays 0

    3/12/2025House
  8. Reported back, do pass, place on calendar 13 0 1

    3/10/2025House
  9. Committee Hearing 10:00

    3/10/2025House
  10. Introduced, first reading, referred Finance and Taxation Committee

    2/18/2025House
  11. Received from Senate

    2/17/2025House
  12. Second reading, passed, yeas 44 nays 0

    2/14/2025Senate
  13. Amendment adopted, placed on calendar

    2/13/2025Senate
  14. Reported back amended, do pass, amendment placed on calendar 5 1 0

    2/12/2025Senate
  15. Committee Hearing 09:30

    2/3/2025Senate
  16. Introduced, first reading, referred Finance and Taxation Committee

    1/27/2025Senate

Bill Text

  • Enrollment

  • FIRST ENGROSSMENT

  • INTRODUCED

  • Prepared by the Legislative Council staff for Senator Walen

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