House Bill No. [insert bill number] seeks to revise the criteria for classifying property as agricultural in Montana for valuation purposes. The bill introduces an application process for agricultural classification and establishes a review mechanism for properties already classified as agricultural. Key changes include the introduction of a new sustenance use land classification, allowing contiguous parcels under 640 acres to be valued as agricultural if primarily used for personal food production. The bill also modifies income thresholds for agricultural classification, increases the minimum annual gross income requirement for certain parcels, and removes the nonqualified agricultural property classification. Additionally, it mandates that realty transfer certificates for specific agricultural and timber properties must include the sales price.

The bill further amends existing laws regarding agricultural land classification and taxation, requiring property owners to apply for agricultural classification after five years of provisional status and providing documentation to demonstrate compliance with income and usage requirements. It expands the definition of "agricultural use" to exclude activities not typically associated with agriculture, while allowing certain conservation activities to qualify. The bill also introduces provisions for the assessment and appraisal of agricultural land, ensuring valuations reflect the highest productive value, and clarifies the process for calculating mill levies for governmental entities. The effective date for the provisions is set for 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