File Photo Ward County agricultural land values are up 2.67% in 2025. The average value for cropland is certified for tax purposes at $830.

Ward County agricultural land values for tax purposes are up an average of 2.67% in 2025.

The Ward County Commission on Tuesday voted 3-2 to adopt the recommendation of its soils committee to accept an average agricultural value of $629.81 per acre as certified by the State Tax Commissioner and use 94% of that amount, or $592.02 per acre, as the basis for taxation.

The state requires values for taxation fall between 90-100% of the certified value for different classes of properties. Ward County has historically adopted a mid-range percentage.

“I think 92% is enough tolerance,” Commission Chairman John Fjeldahl said in advocating for a drop into a lower range for all property types in the county, including agricultural, commercial and residential..

Commissioner Ron Merritt agreed.

“I would like to see the blow softened a little bit,” he said, joining Fjeldahl in voting against the 94% tolerance.

Noreen Wilkie, Ward County director of Tax Equalization, said lowering the percentage does create risk of falling out of state compliance should owner appeals of the valuations of some properties result in changes. A change to valuation of a large commercial property could skew things significantly, she said. If the county falls out of compliance, the State Equalization Board resets the percentage to an amount of its choosing.

Lowering to 92% if Minot decides to stay at 94% also shifts some tax burden to the city, she added.

Commissioner Jason Olson pointed out that adjusting the percentage across the board doesn’t impact taxes because taxes are determined by the budget. If the property valuation is lower, the mill levy goes up to raise the same amount of money, he noted.

However, Fjeldahl said property tax incentives for economic development, which aren’t available for agricultural land, aren’t considered in how taxes are equalized. Taxes assessed on a wider basis, such as the Garrison Diversion property taxes that affect several counties, could be impacted if there are differences among counties in their valuation tolerances.

About 9% of Ward County’s total valuation came from agricultural land in 2024, Wilkie said. Last year, the value of agricultural land declined 5%, after rising 7% in 2023, she said.

The average estimated agricultural land value per acre in North Dakota this year is $676.46. In addition to Ward County at $629.81, values in other area counties include Bottineau, $742.63; Burke, $515.24; Divide, $521.61; McHenry, $563.55; McKenzie, $289.79; McLean, $737.77; Renville, $834.13; Rolette, $707.32; Sheridan, $534.83; Wells, $875.05; and Williams, $521.26.

The average value for cropland in Ward County is $830.43 and for non-cropland $165.32.

Ron Haugen, farm management specialist with North Dakota State University, will be explaining the process of determining agricultural land values at a presentation Tuesday, March 4, at 1 p.m., in the Ward County Administration Building conference room. The meeting is open to the public.