SB247

Montana SB247 modifies the tax classification of shooting ranges to class four property and revises the tax rate.

Montana SB247 amends the tax classification of shooting ranges to class four property, aligning them with other commercial properties. The bill revises the tax rate for shooting ranges, ensuring they are taxed at a consistent rate with other commercial properties. This change applies to shooting ranges operated by nonprofit corporations exempt from taxation under federal law and incorporated in Montana. The new classification and tax rate take effect for tax years beginning after December 31, 2025.