House Bill No. 381
Introduced By hibbard, menahan, ellis, foster, galvin, lynch, wilson, harper, tropila, mercer, rose, hagener, grady, hertel, harp, beck, ryan, rehbein
A Bill for an Act entitled: "An Act revising certain provisions relating to the exemption from property taxation of certain community service buildings and land; allowing a nonprofit community service organization that sells food and beverages to qualify for the property tax exemption; ALLOWING CERTAIN COMMUNITY SERVICE ORGANIZATIONS TO APPLY FOR THE EXEMPTION FOR TAX YEAR 1997; amending section
15-6-209, MCA; and providing an immediate effective date and a retroactive applicability date."
Be it enacted by the Legislature of the State of Montana:
Section 1. Section 15-6-209, MCA, is amended to read:
"15-6-209. Community services buildings exempt. (1) The building and appurtenant land, not exceeding
1 acre 3 acres,
owned by a nonprofit community service organization is exempt from property taxation, except as provided in subsections
(3) (4) and (4) (5), if the organization:
(a) is a lodge of a nationally recognized fraternal organization
and does not sell food or beverages under license from the
state of Montana;
(b) (i) furnishes services to senior citizens in the form of daytime or evening educational or recreational activities that are recognized in the state plan on aging adopted by the department of public health and human services; and
(ii) does not furnish living accommodations to senior citizens
or sell food or beverages under license from the state of
Montana; services qualifying under this provision must be recognized in the state plan on aging adopted by the department
of public health and human services; or
(c) primarily furnishes facilities without charge, except that a minimal fee may be charged for janitorial services, for public meetings and entertainments.
(2) An applicant for exemption under this section shall demonstrate that it has been an active community service organization continuously from January 1, 1981.
(3) A community service organization exempted under this section may sell food and beverages under license from the state.
(3)(4) A building and lot land exempted under this section must be appraised, assessed, and subject to levies for any
special improvement district if the special improvement directly benefits the building or lot land. (4)(5) The exemption provided under this section may not be extended to any property owned by a community service
organization described in this section which that is leased in whole or in part to any person for business or profitmaking
NEW SECTION. SECTION 2. APPLICATION FOR EXEMPTION. TO QUALIFY FOR THE EXEMPTION UNDER 15-6-209 FOR TAX YEAR 1997, A COMMUNITY SERVICE ORGANIZATION THAT SELLS FOOD AND BEVERAGES UNDER LICENSE WITH THE STATE OR THAT HAS 3 ACRES OF LAND SHALL APPLY FOR THE EXEMPTION ON A FORM AVAILABLE FROM THE DEPARTMENT OF REVENUE WITHIN 30 DAYS OF PASSAGE AND APPROVAL OF [THIS ACT].
NEW SECTION. Section 3. Effective date -- retroactive applicability. [This act] is effective on passage and approval and applies retroactively, within the meaning of 1-2-109, to tax years beginning after December 31, 1996.