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Cass County adopts flexible schedule of modifiers for agricultural land valuation
Summary
The Cass County Board approved a revised approach that preserves existing agricultural valuation categories but allows local discretion to apply modifiers ranging from 0% to 30% and introduced an application form for landowners.
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.
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