State Tax Laws > Property Taxes > Montana (Summary)

Tax Type: Current use and severance tax

Description: Calculated each year by dividing the total estimated tax due on forest lands by the total forest value of those lands.  Severance tax is $0.15/MBF.

Law: Forest Land Tax State Codes 15-44-101 to 105; 42.20.158 to 169

Objective: In order to encourage landowners of private forest lands to retain and improve their holdings of forest lands, to promote better forest practices, and to encourage the investment of capital in reforestation, forest lands must be classified and assessed under the provisions of this section.v

Forest Tax Program Requirements

Min/Max Acreage: 15

Min. Stocking Growth: This minimum growth requirement is 25 cubic feet per acre per year at the peak biological age of a stand.

Forest Management Plan: N/A

Duration of Enrollment: N/A

Penalties for Use Change: N/A

Program Administration

State: State Department of Revenue administers rules and DCNR administers the severance tax through their slash disposal program.

County Tax Assessor and Commissioner: N/A

University: N/A

Landowner: N/A

For a more in depth discussion of Montana property taxes click here!