This bill revises property taxation procedures and county reimbursement related to lands owned by the Department of Fish, Wildlife, and Parks. It establishes that these lands will be assessed for taxation by the Department of Revenue in the same manner as private citizens, ensuring that they are subject to taxation unless specific exceptions apply. The bill amends existing legal language in Sections 15-6-201 and 87-1-603 of the Montana Code Annotated (MCA), including the insertion of new language that clarifies the assessment process and the conditions under which certain lands are exempt from taxation.

Key amendments include the removal of previous provisions that exempted department-owned lands from taxation and the introduction of a requirement for the department to notify county treasurers about land purchases. The bill also specifies that lands purchased before May 10, 2009, and those used for specific purposes such as game farms or fish hatcheries, will not be eligible for county reimbursement. The act is set to take effect immediately upon passage and will apply retroactively to property tax years beginning after December 31, 2024.

Statutes affected:
LC Text: 15-6-201, 87-1-603
HB0087_1(1): 15-6-201, 87-1-603
HB0087_1(2): 15-6-201, 87-1-603
HB0087_1(3): 15-6-201, 87-1-603
HB0087_1(4): 15-6-201, 87-1-603
HB0087_1(5): 15-6-201, 87-1-603
HB0087_1(6): 15-6-201, 87-1-603
HB0087_1(7): 15-6-201, 87-1-603
HB0087_1: 15-6-201, 87-1-603
HB0087_2(1): 15-6-201, 87-1-603
HB0087_2(10): 15-6-201, 87-1-603
HB0087_2(11): 15-6-201, 87-1-603
HB0087_2(12): 15-6-201, 87-1-603
HB0087_2(13): 15-6-201, 87-1-603
HB0087_2(14): 15-6-201, 87-1-603
HB0087_2(15): 15-6-201, 87-1-603
HB0087_2(16): 15-6-201, 87-1-603
HB0087_2(17): 15-6-201, 87-1-603
HB0087_2(18): 15-6-201, 87-1-603
HB0087_2(2): 15-6-201, 87-1-603
HB0087_2(3): 15-6-201, 87-1-603
HB0087_2(4): 15-6-201, 87-1-603
HB0087_2(5): 15-6-201, 87-1-603
HB0087_2(6): 15-6-201, 87-1-603
HB0087_2(7): 15-6-201, 87-1-603
HB0087_2(8): 15-6-201, 87-1-603
HB0087_2(9): 15-6-201, 87-1-603
HB0087_2: 15-6-201, 87-1-603
HB0087_X(1): 15-6-201, 87-1-603
HB0087_X(2): 15-6-201, 87-1-603
HB0087_X(3): 15-6-201, 87-1-603
HB0087_X(4): 15-6-201, 87-1-603
HB0087_X(5): 15-6-201, 87-1-603
HB0087_X(6): 15-6-201, 87-1-603
HB0087_X(7): 15-6-201, 87-1-603
HB0087_X(8): 15-6-201, 87-1-603
HB0087_X(9): 15-6-201, 87-1-603
HB0087_X: 15-6-201, 87-1-603