HB 411: Exempt agricultural property from open space levies - Montana

HB0411_X(2).pdf → HB0411_X(3).pdf · 2 edits

MINOR

The bill was amended to remove a reference to a different statute (Section 7-6-2527) and to change the language regarding the effective date from 'immediate' and 'retroactive' to simply 'applicability.' This simplifies the legislative text and clarifies that the law applies to tax years starting on or after January 1, 2026, rather than taking effect immediately or applying retroactively to past dates.

Scope change

The bill's scope was narrowed by removing a reference to an unrelated statute, and its applicability was clarified to apply only to tax years beginning on or after January 1, 2026, eliminating previous language suggesting retroactive effect.

SCOPE

Removed a reference to amending Section 7-6-2527, which appears to be an unrelated statute, streamlining the bill to focus only on Section 76-6-109.

TIMELINE

Changed the effective date language from 'immediate effective date and retroactive applicability date' to 'applicability date,' clarifying that the law applies to tax years starting on or after January 1, 2026.

HB0411_2(21).pdf → HB0411_X.pdf · 3 edits

MINOR

The bill text was updated to reflect its final passage as an enrolled bill, including signatures from legislative officers. The core policy content regarding the exemption of agricultural property from open space tax levies remains substantively unchanged, though minor formatting adjustments were made to the title and section numbering.

Scope change

The bill's scope and applicability remain unchanged; it continues to exempt agricultural land and related improvements from open space property tax levies.

TECHNICAL

The bill header was updated from a draft version (HB0411.2) to the final enrolled version (HB 411), indicating it has passed both legislative chambers and been signed into law.

Enrollment certification blocks were added, including signatures for the Chief Clerk, Speaker of the House, and President of the Senate, which are required for a bill to become official law.

Minor formatting adjustments were made to the bill title and section headers to align with standard enrolled bill formatting conventions.

HB0411_2(14).pdf → HB0411_2(15).pdf · 1 edit

MINOR

The bill was updated to use standard sentence case for the section title and to remove unnecessary capitalization from the text. These are formatting corrections that improve readability without changing the law's meaning.

Scope change

The scope of the bill remains unchanged; the applicability dates and open space levies covered are identical.

TECHNICAL

The section title was changed from all-caps 'APPLICABILITY' to standard title case 'Applicability', and the text within the section was converted from all-caps to sentence case.

HB0411_2(12).pdf → HB0411_2(13).pdf · 1 edit

MINOR

The bill amends the official title of Section 1 to change the capitalization of 'section' from uppercase to lowercase. This is a minor formatting adjustment that standardizes the text style without altering any substantive policy, legal requirements, or scope of the legislation.

TECHNICAL

Updated the capitalization of the word 'section' in the introductory text from 'SECTION' to 'Section' for consistency.

HB0411_2(10).pdf → HB0411_2(11).pdf · 1 edit

MINOR

The bill text was updated to explicitly reference the introduced version of the legislation, ensuring the enacted text aligns with the bill as originally submitted. This is a technical formatting adjustment rather than a substantive policy change.

TECHNICAL

Line 9 was modified to include a parenthetical reference to the 'Introduced Bill' to clarify the source of the text.

HB0411_2(9).pdf → HB0411_2(10).pdf · 1 edit

MINOR

The bill text was reorganized to replace the entire existing statute with a new version, shifting the formatting from a direct amendment to a full-text replacement. The substantive policy content, including powers of public bodies, tax exemptions, and applicability dates, remains identical to the previous version, indicating these changes are primarily structural or formatting in nature rather than introducing new policy.

Scope change

The bill's scope and applicability remain unchanged; the text still applies to open space levies and bonds regardless of approval date and to property tax years beginning on or after January 1, 2026.

TECHNICAL

The legislative text was restructured from a direct amendment format to a 'strike and insert' format, replacing the entire section 76-6-109 with a new version while keeping the substantive policy language identical.

HB0411_2(6).pdf → HB0411_2(7).pdf · 4 edits

MODERATE

The bill was significantly restructured to replace a specific property tax authority for counties with a broader set of powers for all public bodies. The changes shift the focus from taxing for specific services like health care and law enforcement to a general power to borrow funds, insure property, and demolish structures. Additionally, the bill now explicitly exempts agricultural and forest lands from taxes used to pay for open space bonds.

Scope change

The scope expanded from a narrow focus on county property tax levies for specific public purposes to a comprehensive grant of powers for all public bodies (state, cities, and counties) regarding open-space land management.

SCOPE

Replaced a list of specific purposes for which counties could levy property taxes with a general grant of powers for all public bodies.

REQUIREMENT

Added new powers for public bodies to insure property, demolish detrimental structures, and enter into joint agreements with other states.

ELIGIBILITY

Explicitly exempted agricultural land, forest land, and related improvements from taxes used to pay open space bonds.

TIMELINE

Clarified that the act applies to all open space levies and bonds regardless of approval date, effective for tax years beginning on or after January 1, 2026.

HB0411_2(4).pdf → HB0411_2(5).pdf · 1 edit

MINOR

The bill text was capitalized to read 'SECTION 76-6-109, MCA, IS AMENDED TO READ' instead of the original mixed-case version. This change is a stylistic or formatting adjustment rather than a substantive policy update, as it does not alter the legal meaning, scope, or requirements of the law.

TECHNICAL

The introductory text for the amendment was fully capitalized, changing 'section' to 'SECTION' and 'is amended' to 'IS AMENDED'. This is a formatting change with no impact on the law's operation.

HB0411_1(6).pdf → HB0411_2.pdf · 4 edits

MODERATE

The bill was amended to add a new section that grants public bodies expanded powers to acquire and manage open-space land, including authority to borrow funds, issue bonds, and enter into cooperative agreements. Additionally, the bill now explicitly amends a specific MCA statute (76-6-109) to codify these powers, moving beyond just exempting agricultural property from taxes.

Scope change

The bill's scope expanded from solely providing tax exemptions for agricultural property to actively authorizing public bodies to acquire, manage, and fund open-space lands through new financial and operational powers.

FISCAL

Added authority for public bodies to borrow funds, accept advances, and issue general obligation bonds to finance open-space projects.

REQUIREMENT

Added new statutory language (MCA 76-6-109) defining the specific powers of public bodies, such as accepting federal grants and demolishing detrimental structures.

TECHNICAL

Changed the bill title to explicitly list the amendment of section 76-6-109 and updated the bill number format from HB 411.1 to HB0411.2.

TIMELINE

Removed the standalone section regarding retroactive applicability, likely because the new substantive section now supersedes or integrates that timeline.

LC1754.pdf → HB0411_1.pdf · 2 edits

MINOR

The bill was renumbered from LC 1754 to HB 411 and formatted for the 69th Legislature. The substantive text regarding tax exemptions for agricultural property remains unchanged, though minor formatting adjustments were made to the list of eligible public purposes.

TECHNICAL

The bill identifier was changed from LC 1754 to HB 411, and the document title was updated to reflect the new bill number.

Minor formatting adjustments were made to the spacing and indentation of the list of eligible public purposes in Section 1.

Exempt agricultural property from open space levies

What changed between versions

How they voted

Actions timeline

Sponsors