_____________ joint resolution NO. _____________

INTRODUCED BY _________________________________________________

By Request of the ****

A joint resolution of the Senate and the House of Representatives of the state of montana requesting an interim study of the property tax implications of the changing use of property historically used as agricultural property; and requiring that the final results of the study be reported to the 69th legislature.

WHEREAS, the 68th Legislature has heard multiple bills on the topic of the loss of agricultural land; and

WHEREAS, new landowners often seek recreational benefits of the land while retaining the agricultural tax classification; and

WHEREAS, the role of nonprofits in the management of land classified as agricultural has come into question; and

WHEREAS, there are questions about tax equity related to agricultural property classification; and

WHEREAS, traditional agriculture users face increased economic pressures and communities face rapidly changing social environments.

Now, therefore, be it resolved by the Senate and the House of Representatives OF THE STATE OF MONTANA:

That the Legislative Council be requested to designate an appropriate interim committee or statutory committee, pursuant to section 5-5-217, MCA, to study the impacts to the property tax system of the changing use of property historically used as agricultural property.

BE IT FURTHER RESOLVED, that committee request input from stakeholders, including farmers and ranchers and associations that represent them, local government officials, business owners, and nonprofits.

BE IT FURTHER RESOLVED, that the study include consideration of:

(1)        the eligibility of land for classification as agricultural property;

(2)        the economic effects of shifting land use away from traditional agricultural use;

(3)        a tax classification to address the new uses of land traditionally used for agriculture; and

(4)        whether to include income as an eligibility factor for agricultural classification.

BE IT FURTHER RESOLVED, that all aspects of the study, including presentation and review requirements, be concluded prior to September 15, 2024.

BE IT FURTHER RESOLVED, that the final results of the study, including any findings, conclusions, comments, or recommendations of the appropriate committee, be reported to the 69th Legislature.