I'll start off with the tracks I've been to, as to which are my favorites.
First and foremost, Virginia Motor Speedway in Jamaica, VA. Owned by the Sawyers (the same Sawyers that used to own RIR), this 1/2 mile dirt track is not only a top-notch facility, but the track itself is fast and racey, and gets better every year. The Sawyers have turned this track into one of the best dirt tracks in the country. The only negative is location, which is in the middle of nowhere.
After that, there are tones of dirt tracks I've been to over the years (and this year too), so they're not in any order, but:
Georgetown Speedway in Georgetown, DE. 5/8 mile dirt, and sat idle for almost all of 2008, except for a couple big block modified and late model races. It's big 5/8 mile, and looks to be dry and dusty before the races started, but is SUPER fast, and not as dusty as it looked to be. I only went once this year, but will be back for more.
Clary's Speedway in Brinkleyville, NC. Neat liitle 1/4 mile red-clay bullring. The track is small, tight, doesn't hold many people, but it's such a neat little race track. Family run, and has a great family feel to it.
The Dirt Track at Charlotte. Another top-notch facility. Only races a couple events each year, and hosts the WoO World Finals. I've heard people complain about the track conditions in the spring race they have, but the World Finals, for both years I've been, the track has been absolutely perfect.
Silver Dollar Speedway in Chico, CA. Maybe it's from fond memories of going to the famous Gold Cup race years ago, but thhis 3/8 mile dirt oval is special.
I'd add tracks like Bristol or Richmond, but I've never been to Bristol, and asphalt tracks will never out rank any dirt track, regardless of the races held there.
I'm hoping to hit some new tracks next year, so maybe I'll have some new favorites