The North Dakota Senate Finance and Taxation Committee convened on March 18, 2025, to discuss significant issues surrounding agricultural property tax assessments. The meeting featured testimony from landowner Dale Johnson, who highlighted discrepancies in tax evaluations across neighboring counties, specifically Emmons, Logan, and Kidder.

Johnson, a retired farmer with extensive experience in agriculture, urged the committee to consider a bill aimed at ensuring that property taxes reflect both land productivity and land use. He expressed frustration over the inconsistent application of tax laws by county officials, noting that while current legislation allows for modifiers in tax assessments, many counties fail to implement them effectively.

During his testimony, Johnson presented detailed comparisons of tax statements from his properties in the three counties. He illustrated how land classified as pasture was taxed at higher rates than cropland in some areas, despite similar productivity indices. For instance, he pointed out that a quarter of pasture land in Logan County was taxed at over $1,000, while adjacent cropland with a higher productivity index was taxed less.

Johnson emphasized the need for legislative clarification to ensure fair tax assessments that account for both the type of land and its use. He provided handouts that included tax statements, soil maps, and rental rate comparisons, demonstrating the inequities in the current system. His goal is to advocate for a more equitable approach to agricultural property taxation that aligns with actual land use and market conditions.

The committee's discussions also touched on the broader implications of these tax policies for local farmers and the agricultural community. As the meeting concluded, the committee members were encouraged to consider Johnson's insights and the potential need for legislative action to address these disparities in agricultural property tax assessments.