Senate Bill No. [number], introduced by W. Curdy, aims to classify shooting ranges as Class Four property for taxation purposes and revises the tax rate applicable to these ranges. The bill amends Section 15-6-134 of the Montana Code Annotated (MCA) to include shooting ranges that are not exempt from property taxes under 15-6-201 and are operated by nonprofit corporations recognized under the Internal Revenue Code. Additionally, the bill provides a definition of "shooting range," specifying that it includes buildings, improvements, and appurtenant land of up to 150 acres necessary for safely discharging firearms, while explicitly excluding residences and commercial business improvements.

The bill also outlines the tax implications for shooting ranges, indicating that they will be taxed at a rate similar to commercial properties. The tax rate for commercial property is set at 1.4 times the residential property tax rate, with specific provisions for properties that include both residential and commercial uses. The new legal language clarifies the classification and taxation of shooting ranges, ensuring they are treated consistently within the property tax framework. The act is set to apply to 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(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