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| In ND some counties have chosen to eliminate modifiers. It is up to the county commission to make that decision. Ours still has the modifiers in place for now, so you get reduced tax for tree rows, excessive rocks, flooded land, etc.
ND agricultural land valuation is based on a productivity formula, not market value. The market value of land has nothing to do with its taxable valuation. But generally speaking if farm profitability goes then the taxable valuations go up. | |
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Property taxes…oof!
