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Panel narrows, then tables bill that would increase taxes on large nonprofit-owned farmland

Montana House Agriculture Committee · April 1, 2025
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Summary

House Bill 928, which would have applied a higher tax multiplier to contiguous agricultural parcels of 2,500 acres or more owned by certain nonprofits, was amended to the 2,500-acre threshold (amendment passed 12–5), failed final passage 8–9 and was moved to the table after opponents raised constitutional equal-protection and equalization concerns and practical impacts for land trusts and conservation partnerships.

Sponsor Brandon Lier introduced House Bill 928, a proposal to revise the tax rate for agricultural property owned by certain nonprofit corporations, arguing that nonprofits buying ag land can out-compete beginning farmers and that changing tax treatment would "make the playing field even." The sponsor said the bill would target large nonprofit holdings and mentioned a 10-times property tax multiplier in his opening remarks.

Proponents including Todd Devlin (Prairie County Commissioner) and Charles Denowh of United Property Owners of Montana argued nonprofits buying large parcels remove land from production and harm rural economies. Denowh cited the American Prairie Reserve as an…

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