MT HB411

Exempts agricultural land, forest land, agricultural improvements, noncommercial improvements on forest land, and agricultural implements/equipment from open space property tax levies and bond payments issued by cities, towns, municipalities, or counties

Amends Section 76-6-109, MCA, which governs powers of public bodies regarding open space land acquisition and management

Applies to all open space levies and bonds regardless of when they were originally approved

Takes effect for property tax years beginning on or after January 1, 2026