By Gary Marbut
Montana – -(AmmoLand.com)- Dear MSSA Friends,
Let me give you a wrap-up of last week in the Legislature.
The public hearing was held on HB 226, MSSA’s bill to exempt nonprofit shooting ranges from property tax. The Montana Department of Revenue opposed HB 226 because it allows a nonprofit entity to get court costs and fees from DoR in a lawsuit challenging a DoR denial of the proposed tax exemption.
The House Taxation Committee approved HB 226 after amending it to exclude a residence at a shooting range. Committee members were concerned that the measure could be abused by somebody with a mansion setting up a target, calling that a shooting range, and demanding a property tax exemption. This amendment degrades HB 226 just a bit, only about 5% I think, so it’s still a good bill. For ranges that have a caretaker residence on property, that residence is often a mobile home, which is assessed and taxed as personal property rather than real estate.
HB 226 will now go to the floor of the House for Second Reading, debate, and a vote. I’ll get another email out when it’s scheduled for Second Reading and ask you to message House …Read the Rest