This bill classifies shooting ranges as Class Four property for taxation purposes and revises the tax rate applicable to them. It amends Section 15-6-134 of the Montana Code Annotated (MCA) to include shooting ranges that are not exempt from property taxes and are operated by nonprofit corporations under specific sections of the Internal Revenue Code. The bill also introduces a definition of "shooting range," which encompasses buildings, improvements, and up to 150 acres of land necessary for safe firearm discharge, while explicitly excluding residential properties and commercial business improvements not integral to the shooting range.

Additionally, the bill establishes that the tax rate for shooting ranges will align with the residential property tax rate, multiplied by a factor of 1.4 for commercial properties. It specifies that property associated with shooting ranges will be taxed at half the commercial tax rate. The provisions of this act will take effect for tax years beginning after December 31, 2025.

Statutes affected:
LC Text: 15-6-134
SB0247_1(1): 15-6-134
SB0247_1(2): 15-6-134
SB0247_1(3): 15-6-134
SB0247_1(4): 15-6-134
SB0247_1(5): 15-6-134
SB0247_1: 15-6-134
SB0247_2(1): 15-6-134
SB0247_2(10): 15-6-134
SB0247_2(11): 15-6-134
SB0247_2(2): 15-6-134
SB0247_2(3): 15-6-134
SB0247_2(4): 15-6-134
SB0247_2(5): 15-6-134
SB0247_2(6): 15-6-134
SB0247_2(7): 15-6-134
SB0247_2(8): 15-6-134
SB0247_2(9): 15-6-134
SB0247_2: 15-6-134
SB0247_X(1): 15-6-134
SB0247_X(10): 15-6-134
SB0247_X(11): 15-6-134
SB0247_X(2): 15-6-134
SB0247_X(3): 15-6-134
SB0247_X(4): 15-6-134
SB0247_X(5): 15-6-134
SB0247_X(6): 15-6-134
SB0247_X(7): 15-6-134
SB0247_X(8): 15-6-134
SB0247_X(9): 15-6-134
SB0247_X: 15-6-134