Department of Revenue briefs House Taxation Committee on agricultural land classification, valuation and tax effects

Bureau Chief Bryce Kautz of the Department of Revenue’s Property Assessment Division gave the House Taxation Committee a detailed briefing on how Montana classifies and values agricultural land.

"As you may be aware, Montana is a classification state," Kautz told the committee, explaining that the Legislature sets property classes and valuation standards and the Department is responsible for classifying and valuing property within that framework.

Kautz and other department staff described key thresholds and mechanics: any contiguous parcel of 160 acres or more under one ownership is automatically classified as Class 3 (qualified agricultural land) regardless of use, unless the use is industrial or commercial; parcels of 20 to 160 acres automatically…