Soils Modifiers

An application for each parcel must be filed with your local township assessor by February 1^st of each year. If you are applying for more than one modifier, you must have an application for each modifier you are applying for. The application can be downloaded at the bottom of this page.

If the requirements are not met for a parcel, that parcel will not qualify for a reduction in value.

The 2026 Modifiers and Requirements are as follows:

Pasture (P): Value is set at the highest non-crop value every year

A. Requirements

a. Graze livestock
b. Fenced
c. This will not apply to non-cropland
d. It must be five contiguous acres or more

B. Application Documents

a. Completed application
b. Aerial map of the area.

C. Applications are subject to review

Damaged Land (D): Value is set at the highest non-crop value every year

A. Requirements

a. Land surrounding saline
b. This will not apply to non-cropland

B. Application Documents

a. Completed application
b. Aerial map or maps outlining the area affected

C. Applications are subject to review

Saline/Alkali (S): Value is set at the lowest non-crop value every year

A. Requirements

a. Nonproductive due to saline seepage
b. Does not grow crops due to the alkali present

B. Application Documents

a. Completed application
b. Aerial map or maps outlining the area affected

C. Applications are subject to review

 Water (W): Value is set at the lowest non-crop value every year

A. Requirements

a. Soils are underwater
b. Unable to grow a crop

B. Application Documents

a. Completed application
b. Aerial map or maps outlining the area affected

C. Applications are subject to review

All required documentation must be provided to the local assessor by February 1^st of each year.  Further documentation may be requested from the Williams County Assessor’s Office. If the application is questionable and a decision cannot be made by the Williams County Assessor’s Office, it will be brought to the Williams County Commission for a final decision.

Completed applications, including all required supplementary documentation, should be returned to the Williams County Assessor's Office either in person or by mail: