House Bill No. [insert bill number] seeks to revise the criteria for classifying property as agricultural in Montana, introducing an application process for agricultural classification and a review process for properties already classified as such. 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 must 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, along with documentation proving compliance with income and land use requirements. It eliminates the previous minimum acreage requirement of 160 acres for agricultural classification and mandates periodic reapplication to ensure active agricultural use. The bill clarifies what constitutes "agricultural use" by excluding activities like hobby farming and agritourism, while introducing a definition for "commercial purposes" in agriculture. It also includes provisions for taxpayer integrity fees related to the Montana Health and Economic Livelihood Partnership Act and sets an effective date of January 1, 2027, for the new provisions.

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