Agricultural Land Reappraisals were completed by the Soils Commitee and the Equalization Office (NOT by Vanguard). Deeded acres are used for property taxes, but may have an adjustment for a Land Use within the soil card if applicable.
All soil cards were mailed out to each land owner/taxpayer for review to ensure the correct "Land Use" was applied if applicable, along with the legal description. Individuals are given the opportunity to contact the Equalization Office for further review if they feel there is a discrepancy in Land Use.
The reappraisal is based off the most current 2023 NRCS Pembina County Web Soil Survey and Productivity Index determined for each soil type. Soil Modifiers are already included within the PI that NRCS determined for each specific soil type. You may find a listing of those soil types with PI on our Department page. There is also a link to the NRCS Web Soil Survey to review specific Areas of Interest (AOI). You can review your cards and the PI to see what modifiers are included in the soil type PI within your specific parcel.
Valuations for cropland, non-cropland and average are determined by the Department of Agribusiness at NDSU using information from FSA, RMA, local markets and other information. These valuations are then certified to the State Tax Department and are sent to the Equalization office. The price per acre is then determined based on the PI and number of acres of that soil type within the county.
In the summer of 2023, NRCS will be reviewing an area of rocks that were in question. Another area that will be reviewed at a later time will be flooding. There is no set date for that review at this time.
If you have any questions, please contact the Equalization office at 701-265-4697. Otherwise, you may refer to the Tax Equalization Department page, NRCS Web Soil survey website and the Pembina County public GIS parcel viewer listed on the home page for further information on your specific parcel and soil types.