Matt Stanger, the county presenter, told the Cass County Board that state rules require a schedule of modifiers permitting agricultural landowners reductions in assessed value for specified issues. He said he was not recommending changes to the existing modifier categories but asked the county to allow local discretion in applying percentages, proposing a range of 0% to 30% for individual modifiers to address regional equity.

"We already have a schedule of modifiers in place. I'm not recommending any changes to the modifiers we currently allow. The only changes I am recommending are to allow a little bit more discretion at the county level, to allow for 0% to 30% to our modifiers," Stanger said.

Stanger also said he created an application form to let landowners request modifiers; he directed commissioners' attention to the memo and the form. Commissioners moved to approve the recommended schedule and directed staff to submit the schedule to the state as required by statute. The motion passed on a roll-call vote with Commissioners Flacco, Vettel, Grinberg, Capitan and Breitling recorded as voting in favor.

Why it matters: the change preserves the county's established modifier categories while giving assessors and the governing body flexibility to account for regional differences in agricultural conditions. The board did not change modifier categories themselves — it changed the permissible local application range and added a formal landowner application process.

What’s next: staff will incorporate the approved discretionary-range approach into the formal schedule and transmit the schedule and application form to the state as the director of tax equalization and the governing body are required to do.