# Montana HB 87: Revising taxation of lands owned by department of fish, wildlife, and parks

Montana HB 87, Revising taxation of lands owned by department of fish, wildlife, and parks, is a 69th Legislature, Regular Session (2025) House bill sponsored by Sherry Essmann (Republican); status signed, last action 2025-05-08 (Chapter Number Assigned); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/MT-HB87-2025
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Montana HB 87
- State: Montana
- Session: 69th Legislature, Regular Session (2025)
- Title: Revising taxation of lands owned by department of fish, wildlife, and parks
- Status: signed
- Chamber: House
- Introduced: 2024-12-16
- Last action: 2025-05-08, Chapter Number Assigned
- Sponsor: Sherry Essmann (Republican)
- Cosponsors: 1
- Subjects: Fish, Taxation, Taxation--Property, State Finance, State Government, State Lands, Revenue, State
- Touches household money: yes
- Roll calls: 4 (295 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Counties tax most state wildlife lands: benefit, low. Most land owned by Fish, Wildlife, and Parks is taxed like private property. The Department of Revenue assesses this land for property tax. Land bought before May 10, 2009 is excluded if it is under 100 acres in a county, or if used for game or bird farms, fish hatcheries, or managed under Title 23…

## Sponsors and cosponsors

- Sponsor: Sherry Essmann (Republican), House
- Cosponsor: Greg Hertz (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-11 | Senate | Do Concur | pass | 48 | 0 |   |
| 2025-04-10 | Senate | Do Concur | pass | 50 | 0 |   |
| 2025-01-27 | House | Do Pass | pass | 98 | 0 |   |
| 2025-01-21 | House | Do Pass | pass | 99 | 0 |   |

## Actions (36)

- 2025-05-08: Chapter Number Assigned (House)
- 2025-05-05: Signed by Governor (House)
- 2025-04-25: Transmitted to Governor (House)
- 2025-04-25: Signed by President (Senate)
- 2025-04-24: Signed by Speaker (House)
- 2025-04-16: Returned from Enrolling (House)
- 2025-04-11: Sent to Enrolling (House)
- 2025-04-11: 3rd Reading (Senate)
- 2025-04-10: 2nd Reading (Senate)
- 2025-04-04: Committee Report (Senate)
- 2025-04-02: Committee Executive Action (Senate)
- 2025-02-21: Hearing (Senate)
- 2025-02-13: Referred to Committee (Senate)
- 2025-01-28: 1st Reading (Senate)
- 2025-01-27: Transmitted to Senate (House)
- 2025-01-27: 3rd Reading (House)
- 2025-01-24: Committee Report (House)
- 2025-01-23: Committee Executive Action (House)
- 2025-01-22: Revised Fiscal Note Printed (House)
- 2025-01-21: Fiscal Note Unsigned (House)
- 2025-01-21: Hearing (House)
- 2025-01-21: Rereferred to Committee (House)
- 2025-01-21: 2nd Reading (House)
- 2025-01-21: Revised Fiscal Note Received (House)
- 2025-01-20: 2nd Reading Pass Consideration (House)
- 2025-01-15: Revised Fiscal Note Requested (House)
- 2025-01-14: Committee Report (House)
- 2025-01-14: Committee Executive Action (House)
- 2025-01-10: Fiscal Note Printed (House)
- 2025-01-10: Fiscal Note Signed (House)
- 2025-01-10: Fiscal Note Received (House)
- 2025-01-06: Hearing (House)
- 2025-01-06: 1st Reading (House)
- 2024-12-20: Referred to Committee (House)
- 2024-12-18: Fiscal Note Requested (House)
- 2024-12-16: Introduced (House)

## Bill text

- Enrolled, 2025-04-15: [PDF](https://docs.legmt.gov/download-ticket?ticketId=1e4ac505-977f-49d6-85ec-c54e87df38b5)
- As Amended (Version 2), 2025-01-14: [PDF](https://docs.legmt.gov/download-ticket?ticketId=392f40da-7123-4087-8e88-382bc9831bb9)
- Introduced, 2024-12-16: [PDF](https://docs.legmt.gov/download-ticket?ticketId=057247b3-f7f3-4e3f-92e2-2ba85e907ad2)

## Related bills

- SB 437: Revise definition of sex in Montana law (signed)
- HB 831: Increase elderly homeowner and renter income tax credit (vetoed)
- HB 628: Revise early literacy targeted intervention laws (vetoed)
- SB 410: Provide for Montana genomic security act (vetoed)
- SB 422: Generally revise laws relating to insurance coverage relating to cancer (vetoed)
- SB 424: Revising the disabled veteran property tax assistance program (vetoed)

## Sources
- [Enrolled (PDF)](https://docs.legmt.gov/download-ticket?ticketId=1e4ac505-977f-49d6-85ec-c54e87df38b5)
- [As Amended (Version 2) (PDF)](https://docs.legmt.gov/download-ticket?ticketId=392f40da-7123-4087-8e88-382bc9831bb9)
- [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=057247b3-f7f3-4e3f-92e2-2ba85e907ad2)

## Related
- [SB 437: Revise definition of sex in Montana law](https://policyrisk.com/state-bill/MT-SB437-2025)
- [HB 831: Increase elderly homeowner and renter income tax credit](https://policyrisk.com/state-bill/MT-HB831-2025)
- [HB 628: Revise early literacy targeted intervention laws](https://policyrisk.com/state-bill/MT-HB628-2025)
- [SB 410: Provide for Montana genomic security act](https://policyrisk.com/state-bill/MT-SB410-2025)
- [SB 422: Generally revise laws relating to insurance coverage relating to cancer](https://policyrisk.com/state-bill/MT-SB422-2025)
- [SB 424: Revising the disabled veteran property tax assistance program](https://policyrisk.com/state-bill/MT-SB424-2025)
- [Montana bills](https://policyrisk.com/states/montana/bills)
- [Montana state hub](https://policyrisk.com/states/montana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MT-HB87-2025 (as of 2026-10-12).
