2023 Agricultural Land Valuation


For tax year 2023 Morton County's average agricultural value per acre is $400.23 as provided by the Office of Tax Commissioner. The State Board of Tax Equalization requires Morton County be 90-100% of this average. Traditionally Morton County aims to be at 92% of the average or $368.21 for 2023.


To achieve this goal values have been set for each of the 147 soil types in Morton County based on the soil productivity index (MUPI).



Combining the soil values with the acres of each soil type results in the valuation for each of the 8,436 agricultural parcels in Morton County.