Modify tax classification of shooting ranges
The enactment of SB247 will necessitate amendments to Section 15-6-134 of the Montana Code Annotated regarding property classification and taxation rates. Specifically, this bill will set the tax rate for relevant shooting range properties at 1.35% of their market value, while any property associated with nonprofit organizations, as defined, may benefit from reduced tax obligations. As a result, state revenues may be impacted, depending on the number of shooting ranges and their operational status as nonprofits.
SB247 proposes the classification of shooting ranges as Class Four property for property tax purposes within Montana. This bill aims to provide clarity and a new tax rate specifically for shooting ranges, which are defined to include the buildings, improvements, and appurtenant land deemed necessary for safe firearm discharge. The intent behind this legislation is to formalize the position of shooting ranges within the state's property tax framework, thereby establishing a distinct and consistent approach to their taxation.
The initial discussions around SB247 appear to evoke a mix of support stemming from advocates of shooting sports and firearm education. Proponents argue that correctly classifying shooting ranges can foster community engagement in safe and responsible shooting practices. Conversely, potential opposition could arise regarding the implications of granting tax classifications exclusive to specific businesses, which may lead to questions about equity in property taxation among similar recreational entities.
A notable point of contention surrounding SB247 relates to the specificity of the definitions included regarding shooting ranges and their operations. Some stakeholders may voice concerns regarding fairness, particularly if the distinctions made work to inhibit other recreational facilities that do not fit the classifications from receiving equal tax treatment. Thus, the perception of special interest lobbying in the crafting of such tax legislation could become a focal point in debates surrounding the bill.