Montana Legislature classifies shooting ranges as Class Four property for taxation

On April 18, 2025, the Montana Legislature introduced Senate Bill 247, a significant piece of legislation aimed at classifying shooting ranges as Class Four property for taxation purposes. This bill seeks to revise the tax rate applicable to shooting ranges, providing a clearer definition and framework for their assessment under Montana law.

The primary objective of SB 247 is to establish a specific tax classification for shooting ranges, which have historically faced ambiguity in property tax assessments. By categorizing these facilities as Class Four property, the bill aims to standardize their tax treatment, potentially lowering the financial burden on shooting range operators and promoting the growth of recreational shooting activities in the state.

Key provisions of the bill include amendments to Section 15-6-134 of the Montana Code Annotated, which outlines the classification of various property types. The bill specifies that shooting ranges will fall under the same category as other commercial and industrial properties, thereby aligning their tax rates with those of similar facilities.

Debate surrounding SB 247 has highlighted concerns from various stakeholders. Proponents argue that the bill will support local shooting ranges, which are vital for community engagement and outdoor recreation. They emphasize the economic benefits of attracting more visitors and events to these facilities. Conversely, opponents express concerns about potential revenue losses for local governments, which rely on property taxes for funding essential services. Some lawmakers have called for further amendments to ensure that the bill does not disproportionately impact municipal budgets.

The implications of SB 247 extend beyond taxation. By potentially lowering operational costs for shooting ranges, the bill could encourage more individuals to participate in shooting sports, fostering a culture of responsible firearm use and safety. Additionally, it may stimulate local economies by increasing foot traffic and related business opportunities in areas surrounding shooting ranges.

As the legislative process continues, experts suggest that the outcome of SB 247 could set a precedent for how recreational facilities are taxed in Montana. If passed, the bill may pave the way for similar classifications for other outdoor recreational activities, reflecting a broader trend towards supporting recreational industries in the state.

In conclusion, Senate Bill 247 represents a pivotal moment for shooting ranges in Montana, with the potential to reshape their financial landscape and influence the state's recreational culture. The ongoing discussions and debates surrounding the bill will be crucial in determining its final form and impact on the community.