House Bill No. [insert number] seeks to revise the criteria for classifying property as agricultural in Montana for valuation purposes. It introduces an application process for agricultural classification and establishes a review process for properties already classified as agricultural. Key changes include the removal of the nonqualified agricultural property classification and the introduction of new classifications for idle land, sustenance use land, and nonproductive forest land, each with specific tax rates. The bill also mandates that realty transfer certificates for certain agricultural and timber properties include the sales price. Notably, the sustenance use land classification allows contiguous parcels of less than 640 acres to be valued as agricultural land if primarily used for personal food production and meeting specific criteria.

Additionally, the bill amends existing laws regarding agricultural land classification and taxation, requiring property owners to submit an application for agricultural classification after five years of provisional classification. It specifies that land must be at least 640 acres to qualify as agricultural, and if no application is made, it will be classified as idle land. The bill clarifies what constitutes "agricultural use," excluding activities like hobby farming and agritourism, while allowing certain conservation activities to qualify. It also includes provisions for periodic reapplication for agricultural classification and allows land enrolled in federal conservation programs to still qualify. The act is set to take effect on January 1, 2027, and applies 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(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