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69th Legislature 2025 HB 411.1
- 1 - Authorized Print Version – HB 411
1 HOUSE BILL NO. 411
2 INTRODUCED BY J. GILLETTE
3
4 A BILL FOR AN ACT ENTITLED: “AN ACT EXEMPTING AGRICULTURAL PROPERTY FROM OPEN SPACE
5 PROPERTY TAX LEVIES; AMENDING SECTION 7-6-2527, MCA; AND PROVIDING AN IMMEDIATE
6 EFFECTIVE DATE AND A RETROACTIVE APPLICABILITY DATE.”
7
8 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
9
10 Section 7-6-2527, MCA, is amended to read:
11 "7-6-2527. (1) A county may impose a property tax
12 levy for any public or governmental purpose not specifically prohibited by law. Public and governmental
13 purposes include but are not limited to:
14 (1)(a) district court purposes as provided in 7-6-2511;
15 (2)(b) county-owned or county-operated health care facility purposes as provided in 7-6-2512;
16 (3)(c) county law enforcement services and maintenance of county detention center purposes as
17 provided in 7-6-2513 and search and rescue units as provided in 7-32-235;
18 (4)(d) multijurisdictional service purposes as provided in 7-11-1022;
19 (5)(e) transportation services for senior citizens and persons with disabilities as provided in 7-14-111;
20 (6)(f) support for a port authority as provided in 7-14-1132;
21 (7)(g) county road, bridge, and ferry purposes as provided in 7-14-2101, 7-14-2501, 7-14-2502, 7-14-
22 2503, 7-14-2801, and 7-14-2807;
23 (8)(h) recreational, educational, and other activities of the elderly as provided in 7-16-101;
24 (9)(i) purposes of county fair activities, parks, cultural facilities, and any county-owned civic center,
25 youth center, recreation center, or recreational complex as provided in 7-16-2102 and 7-16-2109;
26 (10)(j) programs for the operation of licensed day-care centers and homes as provided in 7-16-2108
27 and 7-16-4114;
28 (11)(k) support for a museum, facility for the arts and the humanities, collection of exhibits, or a ****
69th Legislature 2025 HB 411.1
- 2 - Authorized Print Version – HB 411
1 museum district created under provisions of Title 7, chapter 11, part 10, or former Title 7, chapter 16, part 22;
2 (12)(l) extension work in agriculture and home economics as provided in 7-21-3203;
3 (13)(m) weed control and management purposes as provided in 7-22-2142;
4 (14)(n) insect control programs as provided in 7-22-2306;
5 (15)(o) fire control as provided in 7-33-2209;
6 (16)(p) ambulance service as provided in 7-34-102;
7 (17)(q) public health purposes as provided in 50-2-111;
8 (18)(r) public assistance purposes as provided in 53-3-115;
9 (19)(s) indigent assistance purposes as provided in 53-3-116;
10 (20)(t) developmental disabilities facilities as provided in 53-20-208;
11 (21)(u) mental health services as provided in 53-21-1010;
12 (22)(v) airport purposes as provided in 67-10-402 and 67-11-302;
13 (23)(w) purebred livestock shows and sales as provided in 81-8-504;
14 (24)(x) economic development purposes as provided in 90-5-112;
15 (25)(y) prevention programs, including programs that reduce substance abuse; and
16 (26)(z) forest or grassland hazardous fuels reduction projects in areas near homes and communities
17 where wildland fire is a threat.
18 (2) Property classified as agricultural property under 15-6-133 is exempt from open space property
19 tax levies. If agricultural property that is exempt from open space property tax levies under this subsection (2)
20 receives a payment from open space levy revenue, the county may reduce the open space payment for the
21 exempt agricultural property."
22
23 NEW SECTION. Section 2. [This act] is effective on passage and approval.
24
25 NEW SECTION. Section 3.
26 meaning of 1-2-109, to open space levies in property tax years beginning on or after January 1, 2025.
27 - END -