The bill amends Section 76-6-109 of the Montana Code Annotated (MCA) to exempt agricultural property from open space property tax levies. Specifically, it replaces the previous language regarding property taxes levied to pay with new language that states open space levies and property taxes pledged to the payment of general obligation bonds cannot be levied against certain types of property, including agricultural land, forest land, agricultural improvements, noncommercial improvements on forest land, and agricultural implements and equipment.

Additionally, the bill establishes that these exemptions apply to all open space levies and bonds, regardless of their approval date, and will take effect for property tax years beginning on or after January 1, 2026. The bill aims to provide financial relief to agricultural property owners by ensuring that their properties are not subject to these specific tax levies.

Statutes affected:
LC Text: 7-6-2527
HB0411_1(1): 7-6-2527
HB0411_1(2): 7-6-2527
HB0411_1(3): 7-6-2527
HB0411_1(4): 7-6-2527
HB0411_1(5): 7-6-2527
HB0411_1(6): 7-6-2527
HB0411_1: 7-6-2527
HB0411_2(1): 7-6-2527, 76-6-109
HB0411_2(13): 76-6-109
HB0411_2(14): 76-6-109
HB0411_2(15): 76-6-109
HB0411_2(16): 76-6-109
HB0411_2(17): 76-6-109
HB0411_2(18): 76-6-109
HB0411_2(19): 76-6-109
HB0411_2(2): 7-6-2527, 76-6-109
HB0411_2(20): 76-6-109
HB0411_2(21): 76-6-109
HB0411_2(3): 7-6-2527, 76-6-109
HB0411_2(4): 7-6-2527, 76-6-109
HB0411_2(5): 7-6-2527
HB0411_2(6): 7-6-2527
HB0411_2: 7-6-2527, 76-6-109
HB0411_X(1): 76-6-109
HB0411_X(2): 76-6-109
HB0411_X(3): 76-6-109
HB0411_X(4): 76-6-109
HB0411_X(5): 76-6-109
HB0411_X: 76-6-109