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Committee considers statutory cleanup to treat FWP lands as taxable under Department of Revenue practice

2104136 · January 10, 2025
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Summary

The House Taxation Committee considered House Bill 87, a legislative cleanup to clarify how certain lands owned by the Department of Fish, Wildlife and Parks are assessed and recorded for property-tax purposes.

Representative Sherry Essman introduced House Bill 87 on behalf of the Department of Revenue. The bill would amend portions of Montana Code Annotated (citations in the bill: 15-6-201 and 87-1-603 MCA) to clarify the tax status and assessment process for certain lands owned by the Department of Fish, Wildlife and Parks (FWP).

Essman said the proposal responds to Recommendation 4 of a legislative performance audit that asked statute and practice to be aligned so that FWP-owned lands are treated consistently for tax-recording and accounting…

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