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Bill would require reporting of 'beneficial use' leases on exempt property; Missoula warns of unintended consequences
Summary
Rep. Sherry Esman presented House Bill 25 to require annual reporting to the Department of Revenue of leased business uses on tax‑exempt property; proponents said it improves transparency, while the City of Missoula warned it could force minor‑league teams and concessions to pay property taxes absent clarifying amendments.
Representative Sherry Esman opened the hearing on House Bill 25, explaining the bill implements a Legislative Audit Division recommendation to require owners of tax‑exempt property to report beneficial use leases (for example, a private vendor operating in a leased commercial space on exempt property) to the Department of Revenue and to provide penalties for noncompliance. Esman said the new section is intended to improve information for DOR so the department can administer beneficial‑use taxation consistently.
Bob Story (Montana Taxpayers Association) supported the concept, arguing businesses…
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