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Forest Incentive Programs - Property Taxes for Montana

Type of Tax

A Current use value tax based on forest productivity-calculated each year by dividing the total estimated tax due on forest lands by the total forest value of those lands and a severance tax of $0.15/mbf

Law

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

Objective

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

Requirements

Minimum of 15 acres

No withdraw penalties

Land can not be dedicated to any other use

Program Administration

Department of Revenue administers rules. The DCNR administer the severance tax through their slash disposal program

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