ND HB1508

Amends the priority order for determining agricultural land values by local assessors, elevating "actual use of the property for cropland or noncropland purposes by the owner" from the lowest priority (factor c) to the highest priority (factor a)

Soil type and soil classification data from surveys becomes the second priority factor, moving down from its previous position

The schedule of modifiers approved by the state supervisor of assessments becomes the third and lowest priority factor in the assessment determination

Effective for taxable years beginning after December 31, 2025