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Morton County assessor outlines state law changes, annual process for 2025 assessment
Summary
County assessor briefed the Morton County Commission and public on legislative changes affecting 2025 property tax bills, the board’s responsibilities under state rules, and the steps the assessor’s office takes each year to set values.
Morton County assessors and staff told the Board of Equalization on June 10 that recent state-level changes and the county’s routine appraisal work will affect the 2025 property tax notices residents receive.
The assessor’s office summarized new legislative changes and the county’s appraisal process and urged property owners to use the upcoming outreach and review steps if they have questions.
Why it matters: Changes to state credits and to annual assessment notices will change information taxpayers receive this year and the dollar amounts on tax statements this winter. The assessor also explained how the county meets the state-mandated sales-ratio tolerance range and what property owners can do if they disagree with their valuation.
The assessor told the commission the primary residence credit increased and will appear on tax bills this winter. “The primary residence credit did increase from $500 to $1,600. That is for tax year 2025 and going forward,” the assessor said, adding that homestead trusts are eligible for the credit.
The assessor also said the veterans exemption threshold was raised to align with the homestead threshold and described other statutory and administrative changes the office must apply, including: a special one-time mobile-home registration period this summer to reconcile registrations with tax statements; a change from the prior “notice of increase” to an annual assessment notice that will be mailed to every parcel owner; required use of modifiers for agricultural land assessments; and a 3% levy-growth cap for taxing districts’ budgets (not an assessment cap).
On process, the assessor outlined the typical mass-appraisal steps: remeasuring homes in zones targeted for review, collecting and confirming property characteristics, running sales-ratio studies to check that values fall within the state tolerance (90–100 percent of market), and holding public meetings for affected zones. The office said Zone 4 (Herman/Lake area) was reviewed this year and Zone 5 (west and south of Mandan) is scheduled next.
The assessment office reminded the public that by state statute the county must keep its assessed values within the tolerance range. The assessor added: “We prepared a short summary of the legislative changes. That's on page 3 of your packet.”
Ending: The assessor advised taxpayers with questions to attend the public meetings the office schedules for each reassessment zone, request a property inspection, or use the formal appeal processes available at the city, county and state board levels.
