The bill revises property taxation procedures and county reimbursement related to lands purchased by the Department of Fish, Wildlife, and Parks. It establishes that these lands will be assessed by the Department of Revenue in the same manner as property owned by private citizens, while maintaining existing exceptions. The bill amends Sections 15-6-201 and 87-1-603 of the Montana Code Annotated (MCA) to reflect these changes. Notably, it specifies that all department-owned land is subject to taxation, with certain exceptions for lands purchased before May 10, 2009, and those used for specific purposes such as game or bird farms.

Additionally, the bill includes provisions for the county treasurer to notify the department of land purchases and outlines the process for reimbursement to counties based on the assessed value of the land. The effective date of the bill is immediate upon passage, and it has a retroactive applicability date for property tax years beginning after December 31, 2024. The amendments also clarify the definitions and conditions under which various properties may be exempt from taxation, ensuring that the legislation aligns with current practices and legal standards.

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: 15-6-201, 87-1-603