Bill > SB247

This bill modifies the tax classification for shooting ranges, specifically adding a new provision that allows certain nonprofit-operated shooting ranges to be classified as Class Four property for taxation purposes. The bill defines a "shooting range" as buildings, improvements, and up to 150 acres of land that provides a safe place for people to discharge firearms, explicitly excluding residences, commercial businesses, and improvements not directly related to firearm discharge. Under the new classification, such shooting ranges would be taxed at one-half the commercial property tax rate, which is currently 1.89% (1.35% × 1.4). To qualify, the shooting range must be operated by a nonprofit corporation that is tax-exempt under specific sections of the Internal Revenue Code and incorporated or admitted under Montana's Nonprofit Corporation Act. The tax classification change will apply to tax years beginning after December 31, 2025, providing a clear timeline for implementation. This legislation aims to provide a more favorable tax treatment for certain nonprofit shooting ranges, potentially supporting community recreational and training facilities.

Budget and Finance

https://bills.legmt.gov/#/laws/bill/2/LC0137