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Bill Summary · HB 928

Legislative bill overview

HB 928 proposes to revise the tax rate applied to agricultural property owned by certain nonprofit organizations in Montana. The bill would create a modified tax treatment specifically for nonprofits holding agricultural land, potentially reducing their tax burden compared to standard agricultural property rates. The legislation did not advance during the 2025 session, failing to meet the deadline for revenue bill transmittal.

Why is this important

Tax policy for agricultural land directly affects both nonprofit organizations' operational costs and state revenue collection. Nonprofits managing agricultural properties—often for conservation, education, or community purposes—could see significant financial impacts from rate changes. This also touches on broader questions about tax equity between different property owners and the state's ability to fund public services.

Potential points of contention

  • Revenue impact: Reducing tax rates on nonprofit agricultural property decreases state and local government revenue without clear offsetting funding sources
  • Fairness concerns: Creates preferential tax treatment for nonprofits versus private agricultural landowners facing standard rates, raising equity questions
  • Scope definition: Unclear which nonprofits qualify and how "agricultural property" is defined, potentially creating loopholes or unintended consequences

Compiled from official sources — confirm details with the bill’s official record.

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