North Dakota Senate Bill SB2367

North Dakota 2025-2026 Regular Session

• Introduced: 1/27/25
• Refer: 1/27/25
• Report Pass: 2/12/25
• Engrossed: 2/17/25
• Refer: 2/18/25
• Report Pass: 3/10/25
• Enrolled: 3/17/25
• Passed: 3/18/25

Caption

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.

Summary

SB 2367 amends North Dakota’s agricultural property assessment law, specifically section 57-02-27.2 of the Century Code. The bill revises how local assessors determine the relative value of agricultural assessment parcels and clarifies the order of factors used in that determination. It emphasizes actual use of the property for cropland or noncropland purposes, soil type and soil classification data, and the county’s approved schedule of modifiers, while requiring written support if a local assessor or township board departs substantially from the county estimate. The bill also updates the process for developing, approving, and distributing county schedules of modifiers used to adjust agricultural property assessments. County directors of tax equalization must work with county governing bodies to create the schedule and directions, submit them to the state supervisor of assessments for approval, and provide approved materials to assessors by February 1 each year. It adds a formal owner application process for requesting assessment adjustments based on the modifier schedule, including a verified statement of eligibility, assessor review, possible requests for additional information, periodic reassessment, and a duty for owners to report changed circumstances. The act applies to taxable years beginning after December 31, 2025. The bill’s impact is to standardize and tighten the administration of agricultural property valuation across counties by reinforcing state oversight and formalizing local assessment procedures. It affects county directors of tax equalization, local assessors, township boards of equalization, agricultural landowners, and the state supervisor of assessments. By codifying the modifier schedule process and application requirements, the bill is likely intended to improve consistency, documentation, and review of agricultural assessment adjustments. The general sentiment around SB 2367 appears strongly positive and noncontroversial. It passed the Senate 44-0 and the House 92-0, indicating broad bipartisan support and no recorded floor opposition. No committee transcripts were provided, and the unanimous votes suggest the bill was viewed as a technical or administrative update rather than a contentious policy change. There is little visible contention in the available record. The only potentially sensitive issue is the balance between local assessor discretion and state-approved standards, along with the added paperwork and review requirements for property owners seeking assessment adjustments. However, the unanimous votes indicate that any such concerns were not significant enough to generate opposition in either chamber.

Impact

SB 2367 amends North Dakota Century Code section 57-02-27.2 governing agricultural property assessment. It changes the statutory factors assessors must consider, reinforces the role of county-approved and state-supervisor-approved schedules of modifiers, and creates a more formal application and review process for owners seeking assessment adjustments. The bill affects county tax equalization offices, local assessors, township boards of equalization, agricultural landowners, and the state supervisor of assessments, and it takes effect for taxable years beginning after December 31, 2025.

Sentiment

The bill appears to have enjoyed broad support and little to no opposition. It passed both chambers unanimously, with a 44-0 Senate vote and a 92-0 House vote. With no committee transcript available and no recorded dissent, the overall sentiment suggests the measure was viewed as a routine administrative clarification to agricultural assessment procedures rather than a controversial policy shift.

Contention

No major contention is evident in the available materials. The main policy tension inherent in the bill is between local assessment discretion and standardized state-approved modifier schedules, as well as the added documentation and periodic review requirements for landowners seeking assessment changes. Even so, the unanimous votes in both chambers indicate these issues did not produce meaningful opposition among legislators.