Farmer urges Emmons County to use land-use modifiers after state law change

Dale Johnson (first reference: Dale Johnson), a longtime local landowner, spent more than an hour walking commissioners through what he said is the correct interpretation of a recent amendment to state assessment law and how it should affect valuations of pasture versus crop land.

Johnson said the amendment "moved the actual use of the property ... even ahead of soil type" in the schedule of modifiers and urged the county to adopt a modifier so pasture land is valued at roughly half the value of crop land. He presented rental-rate comparisons and cited other counties that use modifiers by land use.

Commissioners and the tax director responded that the statute does require an owner application process and that modifiers must be developed and approved by the state supervisor of assessments to ensure county valuations stay within statewide tolerances. Commissioners advised Johnson to file the initial application "in the manner prescribed by the tax commissioner" (statutory language read aloud during the meeting) so the tax commissioner can vet any modifier schedule.

Why it matters: A use-based modifier could materially reduce taxable valuations for properties that are primarily pasture or under perpetual grassland easements, and it affects multi-county owners who rely on consistent treatment across jurisdictions.

Next steps: Johnson said he will pursue the matter with the state if the county does not adopt the change; commissioners said they will follow the tax commissioner's guidance and cannot implement unsanctioned modifiers without state approval.