Montana legislation · 2025 Regular Session
Montana SB247: Modify tax classification of shooting ranges
Status: Signed into law, May 13, 2025
What the bill says
An act classifying shooting ranges as class four property for the purposes of taxation; revising the tax rate for shooting ranges; providing a definition; amending section 15-6-134, mca; and providing an applicability date.
From the engrossed text:
AN ACT CLASSIFYING SHOOTING RANGES AS CLASS FOUR PROPERTY FOR THE PURPOSES OF TAXATION; REVISING THE TAX RATE FOR SHOOTING RANGES; PROVIDING A DEFINITION; AMENDING SECTION 15-6-134, MCA; AND PROVIDING AN APPLICABILITY DATE. Section 1. Section 15-6-134, MCA, is amended to read: "15-6-134. Class four property -- description -- taxable percentage. (1) Class four property (b) subject to subsection (1)(e): (i) all improvements, including single-family residences, trailers, manufactured homes, or mobile homes used as a residence, except those specifically included in another class; (ii) appurtenant improvements to the residences, including the parcels of land upon which the residences are located and any leasehold improvements; (iii) vacant residential lots; and (iv) rental multifamily dwelling units. (c) all improvements on land that is eligible for valuation, assessment, and taxation as agricultural land under 15-7-202, including 1 acre of real property beneath improvements on land described in 15-6133(1)(c). The 1 acre must be valued at market value. (d) 1 acre of real property beneath an improvement used as a residence on land eligible for valuation, assessment, and taxation as forest land under 15-6-143. The 1 acre must be valued at market value. (e) all commercial and industrial property, as defined in 15-1-101, and including: (i) all commercial and industrial property that is used or owned by an individual, a business, a - 1 …
Sponsors
- Curdy, Willis (D, 49) · primary sponsor
- Duram, Neil (R, 1)
Latest actions
- : Chapter Number Assigned
- : (S) Signed by Governor
- : (S) Transmitted to Governor
- : (H) Signed by Speaker
- : (S) Signed by President
- : (S) Returned from Enrolling
- : (S) Sent to Enrolling
- : (H) 3rd Reading
- : (H) Scheduled for 3rd Reading
- : (H) 2nd Reading
Votes
- Do Concur (April 16, 2025): 57 yea, 41 nay, passed
- Do Concur (April 15, 2025): 53 yea, 44 nay, passed
- Do Pass (April 2, 2025): 49 yea, 1 nay, passed
- Do Pass (April 1, 2025): 49 yea, 1 nay, passed
Subjects: Taxation, Revenue, State, Revenue, Local, Taxation--Property, Guns and Weapons
Common questions
- What is SB247?
- SB247 is a bill in the Montana Legislature (2025 Regular Session): Modify tax classification of shooting ranges.
- What does SB247 do?
- In its own words: An act classifying shooting ranges as class four property for the purposes of taxation; revising the tax rate for shooting ranges; providing a definition; amending section 15-6-134, mca; and providing an applicability date.
- What is the status of SB247?
- Signed into law as of May 13, 2025. Latest action: Chapter Number Assigned (May 13, 2025).
- Who sponsored SB247?
- Curdy, Willis (D, 49), with 1 co-sponsor.
- Where is the official record for SB247?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0137
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.