Montana Senate introduces SB 247 to classify shooting ranges as class four property

In a significant move for Montana's shooting sports community, Senate Bill 247 was introduced on February 12, 2025, by Senator W. Curdy. This legislation aims to classify shooting ranges as Class Four property for taxation purposes, a change that could have substantial implications for the operation and financial sustainability of these facilities across the state.

The primary objective of Senate Bill 247 is to revise the tax rate applicable to shooting ranges, which are currently subject to different classifications under Montana's property tax laws. By reclassifying these ranges, the bill seeks to alleviate some of the financial burdens they face, potentially encouraging more facilities to open or expand in Montana. This move comes amid growing interest in shooting sports and outdoor recreational activities, which have seen increased participation in recent years.

Key provisions of the bill include a clear definition of shooting ranges within the property classification system and a proposed adjustment to the tax rate that would apply to these facilities. The bill's supporters argue that this change is necessary to promote shooting sports as a legitimate recreational activity and to support the economic viability of shooting ranges, which often serve as community hubs for training and events.

However, the bill has not been without controversy. Opponents raise concerns about the potential loss of tax revenue that could result from the reclassification, arguing that it may set a precedent for other recreational activities seeking similar tax breaks. Additionally, some lawmakers question whether the state should prioritize tax relief for shooting ranges over other pressing community needs, such as education and infrastructure.

The economic implications of Senate Bill 247 could be significant. By reducing the tax burden on shooting ranges, the bill may encourage investment in these facilities, leading to job creation and increased tourism related to shooting sports. Furthermore, as Montana continues to attract outdoor enthusiasts, the bill could enhance the state's reputation as a destination for shooting sports, potentially boosting local economies.

As the legislative process unfolds, stakeholders from various sectors, including the shooting sports community, local governments, and tax policy experts, will be closely monitoring the bill's progress. The outcome of Senate Bill 247 could set a precedent for how recreational activities are treated under Montana's tax laws, influencing future legislation and community funding priorities.

In conclusion, Senate Bill 247 represents a pivotal moment for shooting ranges in Montana, balancing the interests of recreational enthusiasts with broader economic and fiscal considerations. As discussions continue, the bill's fate will likely reflect the state's evolving attitudes toward outdoor recreation and its associated economic impacts.