Agricultural Property Modifiers
Adopted October 9, 2025
At its meeting on October 9, 2025, the Morton County Commission adopted three agricultural property modifiers in accordance with SB 2367.
Owners of agricultural land may apply for these modifiers. The application is a one-time submission; once approved, the modifier will automatically apply in future assessment years. Property owners must notify the Tax Equalization Office if circumstances affecting an approved modifier change.
As noted on the form you must include soil maps depicting the exact location of the requested modifier, and all other evidence supporting the modifier, with the application.
Agricultural Soil Modifier Request Form
Approved Modifiers
Farmland Classification Modifier
Description:
The Farmland Classification rating, determined by the Natural Resources
Conservation Service (NRCS), categorizes soils into the following
classifications:
- Prime Farmland
- Farmland of Statewide Importance
- Not Prime Farmland
For assistance, you may use the Morton County Soils map. Click the magnifying glass in the lower-right corner and enter the parcel number (without dashes) to search.
Eligibility Requirement:
- At least 75% of the parcel’s acres must be classified as Not Prime Farmland.
Modifier Applied:
- 10% reduction to the parcel’s agricultural True and Full Value.
Irregular Fields Modifier
Description:
This modifier applies to parcels consisting primarily of irregularly shaped
fields. A “field” is defined as an area of tilled land within a parcel; a
parcel may contain one or several fields.
Eligibility Requirements:
- Fields with six or more corners, either on the external perimeter or created by internal obstacles, and
- Fields of 10 acres or less.
Modifier Applied:
- 10% reduction to the parcel’s agricultural True and Full Value.
Saline Seeps Modifier
Description:
This modifier applies to soils affected by saline seep conditions.
Modifier Applied:
- 80% reduction to the agricultural True and Full Value for acres identified as saline seep.