This 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.

The bill also includes provisions for the county treasurer to request reimbursement for taxes that would be payable if the land were taxable to a private citizen. It eliminates previous requirements for the director's approval of these requests and streamlines the process for notifying counties about land purchases. The act is effective immediately upon passage and approval, with retroactive applicability 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