Bill > HB87

This bill revises the taxation procedures for lands owned by the Montana Department of Fish, Wildlife, and Parks (DFWP), clarifying that these lands are now subject to assessment by the Department of Revenue in the same manner as property owned by a private citizen. The bill modifies existing tax exemption statutes to explicitly include DFWP-owned lands in the taxation process, with some specific exceptions. Lands purchased by the department before May 10, 2009, may be exempt from taxation if they are less than 100 acres or were acquired for specific purposes like game farms, fish hatcheries, or certain recreational uses. For lands purchased after May 10, 2009, the county treasurer will be notified of the purchase, and the department must follow a process for potential tax payments. The bill is retroactively applicable to property tax years beginning after December 31, 2024, meaning it will impact property tax assessments starting in the 2025 tax year. The changes aim to standardize the taxation of department-owned lands and ensure consistent assessment practices across different types of government-owned property.

Budget and Finance

https://bills.legmt.gov/#/laws/bill/2/LC0092