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 a definition of "shooting range," which is described as buildings, improvements, and appurtenant land of up to 150 acres necessary for discharging firearms safely. The bill specifies that shooting ranges operated by nonprofit corporations exempt from taxation under certain sections of the Internal Revenue Code will be included in this classification.

Additionally, the bill outlines that the tax rate for commercial property, including shooting ranges, will be calculated at a rate 1.4 times the residential property tax rate. It also clarifies that the term "shooting range" does not encompass residences or land used for commercial businesses unrelated to shooting activities. 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