Montana legislation · 2025 Regular Session
Montana HB87: Revising taxation of lands owned by department of fish, wildlife, and parks
Status: Signed into law, May 8, 2025
What the bill says
An act revising property taxation procedures and county reimbursement for certain lands purchased by the department of fish, wildlife, and parks; providing that the lands are subject to assessment by the department of revenue in the same manner as a private citizen; maintaining existing exceptions; amending sections 15-6201 and 87-1-603, mca; and providing an immediate effective date and a retroactive applicability date.
From the engrossed text:
AN ACT REVISING PROPERTY TAXATION PROCEDURES AND COUNTY REIMBURSEMENT FOR CERTAIN LANDS PURCHASED BY THE DEPARTMENT OF FISH, WILDLIFE, AND PARKS; PROVIDING THAT THE LANDS ARE SUBJECT TO ASSESSMENT BY THE DEPARTMENT OF REVENUE IN THE SAME MANNER AS A PRIVATE CITIZEN; MAINTAINING EXISTING EXCEPTIONS; AMENDING SECTIONS 15-6201 AND 87-1-603, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE AND A RETROACTIVE APPLICABILITY DATE. Section 1. Section 15-6-201, MCA, is amended to read: "15-6-201. Governmental, charitable, and educational categories -- exempt property. (1) The following categories of property are exempt from taxation: (a) except as provided in 15-24-1203, the property of: (i) the United States, except: (A) if congress passes legislation that allows the state to tax property owned by the federal government or an agency created by congress; or (B) as provided in 15-24-1103; (ii) (A) except as provided in 87-1-603, the state,; (B) counties, cities, and towns,; and (C) and school districts; (iii) irrigation districts organized under the laws of Montana and not operated for gain or profit; (iv) municipal corporations; (v) public libraries; (vi) rural fire districts and other entities providing fire protection under Title 7, chapter 33; - 1 - Authorized Print Version - HB 87 ENROLLED BILL - 2025 69th Legislature 2025 HB 87 (vii) special districts created pursuant to Title 7, chapter 11, part 10; and …
Sponsors
- Essmann, Sherry (R, 49) · primary sponsor
- Hertz, Greg (R, 7)
Latest actions
- : Chapter Number Assigned
- : (H) Signed by Governor
- : (H) Transmitted to Governor
- : (S) Signed by President
- : (H) Signed by Speaker
- : (H) Returned from Enrolling
- : (H) Sent to Enrolling
- : (S) 3rd Reading
- : (S) Scheduled for 3rd Reading
- : (S) 2nd Reading
Votes
- Do Concur (April 11, 2025): 48 yea, 0 nay, passed
- Do Concur (April 10, 2025): 48 yea, 0 nay, passed
- Do Pass (January 27, 2025): 98 yea, 0 nay, passed
- Do Pass (January 21, 2025): 99 yea, 0 nay, passed
Subjects: Fish, Taxation, Revenue, State, State Lands, State Finance, State Government, Taxation--Property
Common questions
- What is HB87?
- HB87 is a bill in the Montana Legislature (2025 Regular Session): Revising taxation of lands owned by department of fish, wildlife, and parks.
- What does HB87 do?
- In its own words: An act revising property taxation procedures and county reimbursement for certain lands purchased by the department of fish, wildlife, and parks; providing that the lands are subject to assessment by the department of revenue in the same manner as a private citizen; maintaining existing exceptions; amending sections 15-6201 and 87-1-603, mca; and providing an immediate effective date and a retroactive applicability date.
- What is the status of HB87?
- Signed into law as of May 8, 2025. Latest action: Chapter Number Assigned (May 8, 2025).
- Who sponsored HB87?
- Essmann, Sherry (R, 49), with 1 co-sponsor.
- Where is the official record for HB87?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0092
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.