In North Dakota, there is a property tax reduction for qualifying agricultural property. Each property is examined individually to determine if it qualifies.
Qualifications
The property must be classified as agricultural property containing a minimum of 10 contiguous acres in which:
- Land value exceeds 10% of the average agricultural value of noncropland for the county
- Land is unsuitable for growing crops or grazing farm animals for two consecutive growing seasons or more
- Revenue produced from the land is less than the county average revenue per acre for noncropland
Exemption Cap
Not applicable for inundated agricultural land, must apply annually by March 31st.
Application Process
Application for classification as inundated agricultural land must be made in writing to the township assessor or county director of tax equalization annually by March 31st. Before all or part of a parcel of property may be classified as inundated agricultural land, the board of county commissioners must approve that classification for that property for the taxable year.
How to Claim
Once approved, reduction will be applied to the taxpayer’s property tax statement.
Additional Property Tax Credits and Exemptions
Those applying for the credit may be eligible to apply for more than one type of property tax credit. Additional information on other credits and exemptions can be found here:
Property Tax Credits & Exemptions
Have Questions? Contact us at:
Phone: 701-328-7988
Toll Free: 1-877-649-0112
Email: taxprc@nd.gov