House Bill No. [insert number], introduced by S. Essmann at the request of the Revenue Interim Committee, seeks to revise the criteria for classifying property as agricultural for valuation purposes. Key changes include the elimination of the nonqualified agricultural property classification and the introduction of new classifications such as idle land, sustenance use land, and nonproductive forest land, each with specific tax rates. The bill establishes an application process for agricultural classification, requiring property owners to submit documentation that their land meets agricultural use requirements after five years of provisional classification. It also mandates periodic reapplications to ensure continued compliance with agricultural use standards.

Additionally, the bill clarifies what constitutes "agricultural use" by excluding activities like hobby farming and agritourism. It introduces a program for the periodic review of properties classified as agricultural, allowing the department to require reapplications and notify property owners of their obligations. The bill also addresses property tax levies, ensuring calculations do not exceed established limits and clarifying that certain emergency levies are exempt from these restrictions. Furthermore, it outlines taxpayer integrity fees for participants in the Montana Health and Economic Livelihood Partnership Act and defines criteria for classifying agricultural and nonproductive forest land. The provisions of this act are set to take effect on January 1, 2027, applying to property tax years beginning after December 31, 2026.

Statutes affected:
LC Text: 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_1(1): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_1(2): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_1(3): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_1(4): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_1(5): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_1(6): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_1: 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_2(1): 15-6-133, 15-6-134, 15-6-143, 15-7-202, 15-7-206, 15-7-307, 15-8-111, 15-10-420, 15-18-219, 15-30-2660, 15-44-102
HB0027_2(10): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_2(11): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_2(12): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_2(13): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_2(14): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_2(15): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_2(16): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_2(17): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660
HB0027_2(2): 15-6-133, 15-6-134, 15-6-143, 15-7-202, 15-7-206, 15-7-307, 15-8-111, 15-10-420, 15-18-219, 15-30-2660, 15-44-102
HB0027_2(3): 15-6-133, 15-6-134, 15-6-143, 15-7-202, 15-7-206, 15-7-307, 15-8-111, 15-10-420, 15-18-219, 15-30-2660, 15-44-102
HB0027_2(4): 15-6-133, 15-6-143, 15-7-202, 15-7-206, 15-7-307, 15-8-111, 15-10-420, 15-18-219, 15-30-2660, 15-44-102
HB0027_2(5): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-8-111, 15-10-420, 15-18-219, 15-30-2660, 15-44-102
HB0027_2(6): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-8-111, 15-10-420, 15-18-219, 15-30-2660, 15-44-102
HB0027_2(7): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-8-111, 15-10-420, 15-18-219, 15-30-2660, 15-44-102
HB0027_2(8): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-18-219, 15-30-2660, 15-44-102
HB0027_2(9): 15-6-133, 15-7-202, 15-7-206, 15-7-307, 15-10-420, 15-30-2660, 15-44-102
HB0027_2: 15-6-133, 15-6-134, 15-6-143, 15-7-202, 15-7-206, 15-7-307, 15-8-111, 15-10-420, 15-18-219, 15-30-2660, 15-44-102