MT HB87

All land owned by the Department of Fish, Wildlife, and Parks becomes subject to property taxation, assessed by the Department of Revenue the same as private property

Removes the state property tax exemption for FWP lands, creating an exception to the general rule that state-owned property is exempt from taxation

Maintains existing exceptions: no taxes on FWP lands purchased before May 10, 2009 that total less than 100 acres in a county, or on game/bird farms, fish hatcheries, and parks/recreation lands under Title 23

Eliminates the previous county reimbursement warrant system where counties requested payments equivalent to taxes; FWP lands will now be directly taxed

Effective immediately upon passage with retroactive application to property tax years beginning after December 31, 2024