Commission authorizes committee to draft agricultural-property modifier schedule under new state law

The Morton County Commission on July 10 authorized the tax equalization office to form a committee, not to exceed five members, to work with the tax director and draft recommended modifiers and application directions for agricultural property assessments required by state law (referred to at the meeting as Senate Bill 2367). The motion passed unanimously.

Why it matters: The modifiers could change how agricultural parcels are adjusted for local assessment purposes, and the county must submit the recommended schedule to the state for approval by October for implementation in the next assessment cycle.

Tax office staff said they prefer farmers from across the county serve on the committee and recommended including the tax director and potentially the county extension agent as an adviser. The presenter said the board must submit modifiers to the state for approval in October and set an application period so the assessor can finalize values in March before the boards of equalization in April.

Commission discussion included resurrecting a prior soils committee to serve as a starting point for names and suggested including local advisory expertise from the extension office or soil-conservation staff. The motion directed the tax equalization office to assemble the committee and provide membership language to the auditor for official notice; commissioners will receive the committee’s recommendation for final decision.

Ending: The committee was authorized as a county action to prepare recommended modifiers; final approval of the schedule will be by the commission after the committee’s recommendation and any required state review.