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MT SB247
Bill
AI Summary
- Shooting ranges operated by 501(c)(3) or 501(c)(4) nonprofit corporations are classified as Class Four commercial property and taxed at one-half the standard commercial property tax rate, the same reduced rate currently given to golf courses
- "Shooting range" is defined as buildings, improvements, and appurtenant land of up to 150 acres reasonably necessary to provide a safe and suitable place to discharge firearms
- The definition excludes residences, land beneath residences, commercial business property, and improvements not integral to firearm discharge activities
- Applies to tax years beginning after December 31, 2025
Legislative Description
Modify tax classification of shooting ranges
Revenue, State
Last Action
Chapter Number Assigned
5/13/2025
Committee Referrals
Taxation4/3/2025
Taxation2/5/2025
Full Bill Text
No bill text available