Pierce County Director of Tax Equalization Kelsey Siegler reported few changes in land values and property tax rates in a report delivered to the Rugby City Council at a special meeting April 5.

One of the few changes she reported was the calculation method of agricultural land values.

“Ag land has been changed to a (geographic information system) and a productivity index-driven valuation system,” Siegler said.

The land’s value would depend on its quality and usefulness for agricultural purposes.

“This year, county-wide, we went up 1.8 percent to the county average (in taxable land valuation), which keeps us at 93 percent, which is in tolerance,” Siegler said, referring to standards set by North Dakota State University and the North Dakota tax commissioner.

“For residential and commercial (land), there was no change,” Siegler reported. “We used allocation and reviewed the sales. We did not have to adjust land (valuations),” she added.

Siegler also reported no changes in commercial or residential land value calculations.

“I didn’t have any mobile home sales,” Siegler said, referring to her calculations for taxes on that segment of taxable property.

Siegler reported a change in the true and full value of residential property from $111,369,091 in 2020 to $112,674,627 in 2021, an increase of 1.2 percent. Ag land increased 0.6 percent in true and full value from $288,364 to $290,223, while commercial land fell by 0.66 percent, from $54,289,581 to $53,933,688. The total tax valuation of the land rose 0.57 percent, by $951,502.

The value of one mill also saw a slight increase, rising from $7,740.51 in 2020 to $7,781.55 in 2021.

Siegler reported her office sent out 48 notices of increase to property tax owners in Pierce County. She also said she expected six applications for homestead credits, which are available to residents age 65 and older or persons with disabilities of any age with incomes of less than $42,000 per year.

“I’m seeing more disabled American veterans’ credit applications,” Siegler said. “I think that’s because the veterans’ service agent is making sure more people are aware of it.”

Actual tax savings for both the credits amounted to more than $70,000 last year, Siegler reported.

Siegler also said three residents had claimed tax exemptions for the blind in 2020.

Siegler presented an application for property tax exemption to one couple purchasing a home in the Chalmers Addition subdivision. Four households in the subdivision had completed their new residence exemptions and would have their properties on the tax rolls for 2021. Another home, purchased in 2020, remains exempt.

Siegler reported payments in lieu of taxes for Rugby businesses Gooseneck Implement, Rugby Manufacturing and Home of Economy.

Total tax relief for those receiving new residence/builder credits amounted to $3946.73 based on the city’s mill levy rate. The city’s share of the funds amounted to $1636.34; the share for Rugby Public Schools amounted to $1502.01 and the share going to the county and state was $808.38.

Total tax relief from the PILOT (payment in lieu of taxes) program amounted to $29,607.75 from a total taxable value of $101,275. The city’s share of the relief amounted to $12,275.54; the school’s share was $11,267.86 and the county and state’s share was $6,064.35.

Siegler and the council also heard from Rugby resident Brad Wangler, who asked questions about property taxes for his business and non-profit organization Rugby First. Siegler and City Auditor Jennifer Stewart offered to help him with his questions in their offices.