Montana State Legislature

A study of property taxable value neutrality ranked sixth in the committee poll of study topics. The work plan adopted by the committee includes a study plan for this study.

Study materials will be posted here as they become available.

September 7-8, 2016

• LCag01 - Values 1 acre under a residence as class four property
• LCag02 - Eliminates nonqualified agricultural property designation
• LCag03 - Requires agricultural property to be used primarily for agricultural purposes
• LCag04 - Simplifies 15-7-202, no policy changes
• LCag4b - 1 acre minimum for agricultural classification

June 9-10, 2016

• Memo: Small acreage agricultural designation -- Mike Kadas, DOR

March 10-11, 2016

• Overview of Agricultural Property Eligibility and Non-qualified Agricultural Property Valuation -- DOR

November 30 - December 2, 2015

• Market Value Determination slides -- DOR

September 24-25, 2015

• Historical Overview of Property Values by Classification -- DOR