Commissioners endorse new 'old water' tax‑abatement process for long‑term inundated acres

Emmons County commissioners directed staff to establish a new tax‑valuation modifier for parcels with long‑term standing water — described in the meeting as “old water” — and set an administrative process to evaluate and approve abatement requests.

Under the framework discussed, a landowner would apply to the assessor’s office to seek a reduction where acreage has been effectively unusable for production due to persistent surface water. Staff recommended that the county require evidence of persistent inundation and proposed that staff use USDA/Farm Service Agency maps, county GIS data and the assessor’s records to corroborate claims.

Commissioners discussed criteria for the new modifier: staff suggested a threshold of sustained standing water over multiple years and recommended a re‑application or review period rather than an indefinite exemption. Board members discussed examples where soils and historic inundation already reduce valuation in the state classification system and noted the new modifier should target outlier parcels that remain effectively unusable.

The board’s operating approach will be: applicants submit a form to the assessor; the assessor and the GIS coordinator will verify acreage and inundation against aerial imagery, FSA records and soil mapping; staff will bring recommended abatements to the board for approval. Commissioners requested a clear, documented application and review process and said parcels granted the modifier should be reviewed on a scheduled basis (board discussion favored a multi‑year review cycle).

The board framed the step as narrowing an administrative gap — giving owners of truly inundated acres a consistent, documented path to relief while preserving rigorous verification to prevent inconsistent application of tax rules.