Missoula County opposes SB 138, Repeal temporary tribal property tax exemption, before the Senate Taxation Committee this morning. Current Montana law creates a presumption that lands considered for placement in trust for tribal nations will be accepted and removes the property from tax rolls at the beginning of the process, in keeping with that presumption. In most cases, this presumption is proved out and the property in question moves to trust status and remains excluded from tax rolls in perpetuity. On rare occasions, when land is not ultimately placed in trust, the property under consideration has not been returned to the tax rolls. Rather than addressing the root problem and simply adding language to require this return to tax rolls or working with the Department of Revenue on an administrative solution, SB 138 seeks to strike the period of tax exemption in its entirety. This will result in continued improper taxation of land that ultimately is not, nor should be taxable. The issues SB 138 seeks to address would be better addressed through an administrative process, rather than the removal of effective sections of statute.
Senator O’Brien,
ReplyDeleteMissoula County opposes SB 138, Repeal temporary tribal property tax exemption, before the Senate Taxation Committee this morning. Current Montana law creates a presumption that lands considered for placement in trust for tribal nations will be accepted and removes the property from tax rolls at the beginning of the process, in keeping with that presumption. In most cases, this presumption is proved out and the property in question moves to trust status and remains excluded from tax rolls in perpetuity. On rare occasions, when land is not ultimately placed in trust, the property under consideration has not been returned to the tax rolls. Rather than addressing the root problem and simply adding language to require this return to tax rolls or working with the Department of Revenue on an administrative solution, SB 138 seeks to strike the period of tax exemption in its entirety. This will result in continued improper taxation of land that ultimately is not, nor should be taxable. The issues SB 138 seeks to address would be better addressed through an administrative process, rather than the removal of effective sections of statute.
Please oppose SB 138.