Legislation and Guidelines

Agricultural land valuations are conducted in accordance with North Dakota Century Code 57-02-27.2, which mandates using soil type and classification data from detailed and general soil surveys.

 

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2025 Agricultural Land Valuation

2025 Agricultural Land Valuation

 

2025 Agricultural Land Valuation – Morton County

For the 2025 tax year, the Office of the State Tax Commissioner has established the average agricultural land value in Morton County at $363.50 per acre. In accordance with State Board of Tax Equalization guidelines, counties must assess agricultural land between 90–100% of this average. Morton County continues its standard practice of applying a 92% assessment rate, resulting in a 2025 per-acre value of $363.50.

To achieve this, each of the county’s 147 soil types has been assigned a value based on its Soil Productivity Index (MUPI).

 

2025 Morton County Soil Values

Using these values, the county has calculated land assessments for all 8,654 agricultural parcels based on the specific mix of soil types present on each parcel.

2024 Agricultural Land Valuation

2024 Agricultural Land Valuation

 

2024 Agricultural Land Valuation – Morton County

For the 2024 tax year, the Office of the State Tax Commissioner has established the average agricultural land value in Morton County at $382.32 per acre. In accordance with State Board of Tax Equalization guidelines, counties must assess agricultural land between 90–100% of this average. Morton County continues its standard practice of applying a 92% assessment rate, resulting in a 2024 per-acre value of $351.74.

To achieve this, each of the county’s 147 soil types has been assigned a value based on its Soil Productivity Index (MUPI).

 

2024 Morton County Soil Values

Using these values, the county has calculated land assessments for all 8,528 agricultural parcels based on the specific mix of soil types present on each parcel.

2023 Agricultural Land Valuation

2023 Agricultural Land Valuation

 

2023 Agricultural Land Valuation – Morton County

For the 2023 tax year, the Office of the State Tax Commissioner has established the average agricultural land value in Morton County at $400.23 per acre. In accordance with State Board of Tax Equalization guidelines, counties must assess agricultural land between 90–100% of this average. Morton County continues its standard practice of applying a 92% assessment rate, resulting in a 2023 per-acre value of $368.21.

To achieve this, each of the county’s 147 soil types has been assigned a value based on its Soil Productivity Index (MUPI).

 

2023 Morton County Soil Values

Using these values, the county has calculated land assessments for all 8,436 agricultural parcels based on the specific mix of soil types present on each parcel.

2022 Agricultural Land Valuation

2022 Agricultural Land Valuation

 

2022 Agricultural Land Valuation – Morton County

For the 2022 tax year, the Office of the State Tax Commissioner has established the average agricultural land value in Morton County at $396.14 per acre. In accordance with State Board of Tax Equalization guidelines, counties must assess agricultural land between 90–100% of this average. Morton County continues its standard practice of applying a 92% assessment rate, resulting in a 2022 per-acre value of $364.46.

To achieve this, each of the county’s 147 soil types has been assigned a value based on its Soil Productivity Index (MUPI).

 

2022 Morton County Soil Values

Using these values, the county has calculated land assessments for all 8,240 agricultural parcels based on the specific mix of soil types present on each parcel.

2021 Agricultural Land Valuation

2021 Agricultural Land Valuation

 

2021 Agricultural Land Valuation – Morton County

For the 2021 tax year, the Office of the State Tax Commissioner has established the average agricultural land value in Morton County at $399.52 per acre. In accordance with State Board of Tax Equalization guidelines, counties must assess agricultural land between 90–100% of this average. Morton County continues its standard practice of applying a 92% assessment rate, resulting in a 2021 per-acre value of $367.50.

To achieve this, each of the county’s 147 soil types has been assigned a value based on its Soil Productivity Index (MUPI).

 

2021 Morton County Soil Values

Using these values, the county has calculated land assessments for all 8,130 agricultural parcels based on the specific mix of soil types present on each parcel.