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Questions and answers about Montana’s new second-home tax

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Questions and answers about Montana’s new second-home tax


In an effort to lower property tax bills for homeowners and landlords who provide long-term rental housing, the state Legislature and Gov. Gianforte passed major tax relief legislation this year. As it’s implemented this year and next, the package will scale back taxes on most houses being used as primary residences while offsetting those cuts with higher taxes on most other residential properties starting in 2026.

As we cover the new tax policy, which the Montana Department of Revenue expects to boost second-home taxes by 68% on average, the MTFP newsroom is fielding many, many questions from readers. We’re compiling the most frequent ones — and the best answers we currently have — below.

We’ll update this story periodically as other questions roll into our inboxes and as officials release additional information on how the specifics of the new tax policy will work. As always, we’d love to hear comments and questions at news@montanafreepress.org.

Q: When will the second-home tax take effect?

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Interim rates will lower taxes for many residential properties on the tax bills sent by county treasurers this fall. However, the second-home tax won’t be implemented until 2026 tax bills, when it will raise taxes on most residential properties that don’t qualify for a “homestead” exemption.

Proponents had initially wanted to make the second-home tax effective this year, but added provisions for an interim year after negotiations on it dragged into the final days of the legislative session, missing the February deadline Gianforte had initially said would be necessary for the revenue department to implement the full policy this year.

Q: Who is eligible for the lower residential homestead rates?

A: Two types of residential property owners: Homeowners who live in their homes at least seven months a year and landlords who rent homes out on long-term leases for at least seven months a year. Long-term means leases that last at least a month, like the leases used for resident rental housing but unlike the terms for Airbnb-style short-term rentals.

Q: Will there be more property tax rebates?

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Yes. The Legislature also authorized a round of $400 rebates for homeowners, which will be available this year and apply against last year’s tax bill. Those follow the $675 rebates the Legislature authorized for homeowners in each of 2024 and 2023.

The new tax law requires the revenue department to mail a notice about the rebates to potentially eligible property owners by June 30. Eligible homeowners who meet the same seven-month occupancy standard that will be used for the eventual homestead exemption will be able to claim the rebate by applying between Aug. 15 and Oct. 1 this year.

Q: Do I need to apply to avoid paying the second-home tax?

Yes. When it takes full effect in 2026, the new law will assess higher taxes on any residential property that doesn’t qualify for the homestead exemption. Homeowners and landlords will need to apply to the revenue department for the exemption that will qualify them for lower rates.

Once homeowners are qualified for the homestead exemption, they will remain qualified until they sell the property, move elsewhere or apply for a homestead on a different residence. Landlords will need to periodically reapply to certify properties are still being used as long-term rentals.

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Additionally, homeowners who qualify for a property tax rebate this year will be automatically qualified for the homestead exemption going forward.

Q: How do I apply?

As of May 2025, the revenue department hasn’t yet published the necessary forms, but homeowners and landlords will be able to apply either by mail or online. The new law specifies that the application deadline for 2026 tax bills will be March 1, 2026.

The applications will ask property owners to formally declare that they’re using a property as either a principal residence or long-term rental. If the department discovers a taxpayer has fraudulently claimed the benefit, the law specifies that they will have to pay a penalty of three times the amount saved and be subject to potential criminal prosecution under a state law that can n result in a $500 fine and a jail term of up to six months.

Eligible homeowners and landlords who fail to apply for the homestead rates initially may be able to receive refunds if they appeal successfully after receiving higher tax bills.

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Q: I’ve heard there’s an exception for homes on agricultural land?

Yes. The tax package’s long-term rates place residential structures on agricultural land at their current levels regardless of whether they qualify as principal residences, an exemption intended to shield worker bunkhouses and other secondary residences in farm complexes from the second-home tax. That provision also means that second homes — including many high-value ones — located on qualified agricultural properties will be largely shielded from the second-home tax.

Separately from the second-home tax debate, revenue department officials and some lawmakers have expressed concern that it may be too easy to qualify undeserving properties for an agricultural status under current law, a process that currently requires reporting only $1,500 a year in agricultural income. A bill that would have tightened the qualification requirements for the agricultural designation, introduced separately from the property tax relief package, failed to pass the Legislature this year.  

Q: What if I run an Airbnb out of part of my home? Will that keep me from qualifying for the homestead exemption?

You’ll probably be fine. The bill doesn’t explicitly address this situation, but the definition of “principal residence” included in the law focuses on whether a taxpayer owned and occupied a given residential property for at least seven months of the year. It also says you can’t claim more than one property as a principal residence, but doesn’t say anything about what you’re doing with a property other than living on it.

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Q: Will family cabins pay the second-home tax?

A: Unless they qualify for the homestead reduction, yes. The new law doesn’t distinguish between family cabins owned by Montana residents and luxury real estate owned by out-of-state residents.

Q: Why doesn’t the second-home tax apply only to out-of-state residents?

Because that would likely be struck down by the courts as unconstitutional discrimination. As legislative attorneys studying tax issues for lawmakers have noted in the past, the U.S. Constitution includes several provisions that have been interpreted as limiting how much power states have to discriminate against nonresidents, particularly with regards to freedom of movement and economic activity. For example, a 1975 ruling by the U.S. Supreme Court barred New Hampshire from imposing higher income taxes on nonresident commuters.

There is some legal nuance involved — the Supreme Court, for instance, ruled in 1978 that Montana could charge nonresidents higher hunting license fees because hunting is a recreational activity involving a state-owned resource. Even so, most legal analysts seem to think lawmakers are on much firmer ground by pegging their definitions to how much time a property owner spends living on or renting a given property, rather than their state of residence.

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Q: Will the tax relief force local government budget cuts?

No — at least in theory. The way the state’s property tax system works means that most local taxes “float” to collect a given budget amount. As such, tax bills will generally shift around so lower homeowner taxes are offset by higher taxes on other types of property, primarily businesses under the interim rates for this year, then a combination of businesses and second homes in future years.

The legislation also includes a provision intended to avoid short-term revenue reductions for taxes defined in terms of non-floating mills, a category that encompasses voter-authorized local taxes in some parts of the state.

The other wrinkle is that two of Montana’s municipalities, population-121,000 Billings and population-350 Sunburst, have provisions in their charters that could keep taxes from floating to accommodate the downward valuation shifts produced by the relief legislation. That’s caused particular angst in Billings, the state’s largest city, and spurred lawmakers to include a provision in the tax legislation that purportedly overrides those charters to keep revenues constant. It’s unclear, however, whether that override attempt would survive a court challenge, so the bill includes another provision specifying the state will backfill municipal revenues to 2025 levels if the override clause is struck down.

Q: Where can I read the full second-home tax legislation?

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This is actually quite tricky. The new tax policy was passed as two conjoined bills with some redundant language and convoluted coordinating clauses for reasons that have to do with arcane legislative politicking.

If that doesn’t scare you off, start with Senate Bill 542 (text here). However, disregard SB 542’s sections 4 and 14, which were adjusted by provisions in House Bill 231 (its sections 29 and 27, respectively). Note that other coordinating language in HB 231 (its section 31) nullifies most of HB 231’s other contents to avoid redundancy with SB 542.

Q: I tried reading the bills and … how exactly do they provide me with tax relief?

We feel your pain.

Here’s a short answer: Lawmakers are adjusting statewide property tax rates to dial back the tax values for homestead-eligible residential properties. Montana’s property tax math translates your taxable value to your share of the collective bills for schools, roads, law enforcement and other local government services. So scaling down tax values for primary residences while boosting them second homes will shift taxes away from homeowners without defunding services.

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The shift will also raise taxes for some business properties — particularly this year, as the interim rates reduce taxes for primary residence before the second-home tax revenue is available next year. The measure does include a provision intended to limit the impact on smaller business properties. 

As for a longer answer? Stay tuned — we’re working on something.

Q: How much will my taxes change?

By the time the second-home tax is fully implemented in 2026, projections from the revenue department estimate the average owner-occupied home will see taxes decrease by 18% and the average long-term rental property will see a 22% decrease.

However, actual changes will vary place to place depending on factors including the composition of the local tax base and how specific counties, cities and school districts are managing their budgets. Bills for individual properties will also depend on shifts in the formal tax valuations due from the revenue department in the coming weeks.

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We wrote a separate story about the department’s projections, including visual breakdowns for different property types and county-by-county figures. It’s available here: How Montana’s new second-home tax could shift your property tax bill.


Have questions about the second-home tax and homestead? We’d love to hear from you — and plan to update this piece as new questions pop up and new information becomes available. Reach out at news@montanafreepress.org.

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Questions and answers about Montana’s new second-home tax

In an effort to lower property tax bills for homeowners and landlords who provide long-term rental housing, the state Legislature and Gov. Gianforte passed major tax relief legislation that will scale back taxes on most homes being used as primary residences while offsetting those cuts with higher taxes on most other residential properties starting in 2026. The MTFP newsroom is fielding many, many questions about new tax law from readers. Here are the most common ones — and the best answers we currently have.

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Montana man starts free ride service to keep drunk drivers off the roads

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Montana man starts free ride service to keep drunk drivers off the roads


KALISPELL — A Flathead County man is turning a personal rock bottom into a lifeline for his community by starting a free, late-night ride service to keep drunk drivers off the roads.

Adam Bruzza started Big Sky Sobriety Shuttle LLC, a free ride share service for people who have been drinking, after realizing he was struggling with addiction.

Maddie Keifer reports – watch the video here:

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MT man starts free, late-night ride service to keep drunk drivers off the roads

“I just wanted to give people who do still drink the option for a safe, sober ride home,” Bruzza said.

Bruzza said a devastating mistake behind the wheel became a turning point where he decided enough was enough.

“I was charged with a DUI October 22 of 2024,” Bruzza said.

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After a few months focused on his sobriety, Bruzza channeled his energy into his community by starting the shuttle service.

He operates the shuttle in his personal pickup truck. Riders can reach him by phone, text or social media at any time of day or night at no cost.

“I just wanted to give others the opportunity to not get a life changing charge,” Bruzza said.

Bruzza works with bars to connect riders with his service. Although the Big Sky Sobriety Shuttle is a new endeavor, he has already seen a big impact.

“The community response without a doubt has been unconditional love and support that makes my heart all warm and fuzzy,” Bruzza said.

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Bruzza also shared a message for others who may be struggling with addiction.

“Your life is worth it, there are people that care out there and it is okay to ask for help,” Bruzza said.

To learn more, click here to visit the Facebook page.





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Montana Lottery Big Sky Bonus results for April 19, 2026

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The Montana Lottery offers multiple draw games for those aiming to win big.

Here’s a look at April 19, 2026, results for each game:

Winning Big Sky Bonus numbers from April 19 drawing

05-13-15-17, Bonus: 01

Check Big Sky Bonus payouts and previous drawings here.

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Feeling lucky? Explore the latest lottery news & results

When are the Montana Lottery drawings held?

  • Powerball: 8:59 p.m. MT on Monday, Wednesday, and Saturday.
  • Mega Millions: 9 p.m. MT on Tuesday and Friday.
  • Lucky For Life: 8:38 p.m. MT daily.
  • Lotto America: 9 p.m. MT on Monday, Wednesday and Saturday.
  • Big Sky Bonus: 7:30 p.m. MT daily.
  • Powerball Double Play: 8:59 p.m. MT on Monday, Wednesday, and Saturday.
  • Montana Cash: 8 p.m. MT on Wednesday and Saturday.
  • Millionaire for Life: 9:15 p.m. MT daily.

Missed a draw? Peek at the past week’s winning numbers.

This results page was generated automatically using information from TinBu and a template written and reviewed by a Great Falls Tribune editor. You can send feedback using this form.



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Rural Highway Stalker In White Pickup With Dark Windows Terrifying Montana Women

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Rural Highway Stalker In White Pickup With Dark Windows Terrifying Montana Women


The Ole’ Mercantile is a busy place by Grass Range, Montana, standards. 

The community of roughly 125 people sits along a long, lonely network of two-lane highways connecting Billings with points north along Montana’s Hi-Line.

For drivers pushing toward Lewistown, Malta or Glasgow, the store’s lights are often the first sign of anything for miles.

Of late, they may also offer a chance of identifying the person driving a truck local women say is stalking these roads. 

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Owner Krista Manley told Cowboy State Daily her store is outfitted with a top-of-the-line camera system that offers a 360-degree view with no blind spots. Four overlapping cameras capture her property, the Wrangler Bar and the full stretch of Highway 87 frontage running through town.

Fergus County investigators now hope that footage — and Manley’s willingness to comb through hours of it — can help identify the driver of a newer white Ford four-door pickup with dark tinted windows, no front license plate and a chrome grill guard. 

The truck is at the center of the most recent reported highway stalking incident.

Lizette Lamb, a 48-year-old traveling health care worker, says she was nearly run off the road the evening of April 10

Now a growing chorus of similar accounts from women across north-central Montana are popping up on social media.

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At The Ole Merc

Travis Lamb, Lizette’s husband, took to Facebook to post about what happened to his wife on one of the loneliest stretches of highway in Montana. 

Travis told Cowboy State Daily Lizette pulled into the Ole’ Merc Conoco in Grass Range between 7 and 8 p.m. to grab a drink. She later remembered a pickup was backed in alongside the cafe: a newer white Ford four-door.

“Kind of gave her the heebie-jeebies,” he said. “My wife has worked in a prison and stuff like that, so she’s used to kind of going with her gut.”

She bought a drink, got back in her Ford Bronco Sport and headed north on Highway 19 toward Glasgow. 

About a mile and a half down the road, she realized the white pickup was behind her. Through the dark tint, she could make out the silhouettes of two men.

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She slowed down and edged toward the shoulder to let them pass. They slowed with her. She sped up. They sped up.

By the time she reached Bohemian Corner 23 miles up the road, Travis Lamb said, his wife knew something was wrong. 

There were no other vehicles in the lot, so she didn’t bother pulling in. She tried to call Travis. No service. 

She tried 911. The phone beeped, displayed a red message and disconnected.

A remote stretch of highway in rural Montana where multiple women have reported being stalked and harassed by a white pickup with dark windows. (Elaine Lainey-Shipley)

Truck Gets Aggressive

The white truck continued to shadow Lizette along Highway 191. About two miles from where the road crosses the Missouri River, coming into a construction zone, the pickup got aggressive. 

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Travis said the truck rode so close to the Bronco’s bumper that his wife could no longer see its windshield, only the grille.

Then it pulled out as if to pass and swerved into her, he said, in what he described as an attempted PIT maneuver — the law-enforcement technique of clipping a fleeing vehicle’s rear quarter to spin it out. 

PIT stands for Precision Immobilization Technique, and this tactic is used to stop a fleeing vehicle by forcing it to turn sideways, causing the driver to lose control and stop.

“She was fortunate, kind of timed it to when they went to turn into her and hit her, she sped up,” Travis Lamb said. “And they missed.”

That’s when Lizette Lamb pulled her Springfield XDM 9mm pistol out of the center console. She didn’t point it, but she made sure they could see it.

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The white pickup hit its brakes, threw a U-turn in a spray of dust and gravel, and headed back toward Grass Range.

The Video

“I thank God that it did happen to her and not somebody else, because I know my wife is more than capable of defending herself,” said Travis Lamb, an Iraq War combat veteran, who eventually reached out to Manley at the Ole Merc. 

Then, when Manley reviewed the surveillance video from the Merc’s camera system, she found no sign of a white Ford truck. 

“We have not found evidence of them at our store or at the three businesses that come along the highway right there,” Manley said. “That doesn’t mean it didn’t happen. 

“My default is to absolutely believe women, and she (Lizette) was, she was rattled.”

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Manley holds a Ph.D. in cognitive psychology and ran the research team at Procore Technologies before going into business for herself.

When reviewing the video, Manley logged the times Lizette arrived and left, and then watched the highway for an hour after.

“We’re absolutely not arguing the authenticity of the report in any way, shape or form,” said Manley. “In my previous life before I had the store, I actually was a memory and cognition researcher. I understand how stress impacts memory.”

The Echoes

Travis Lamb’s Facebook post went off like a flare. 

He tallied 36 accounts of similar experiences in roughly the same swath of country stretching across prairie and badlands in one of the least populated parts of Montana. 

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The pattern in many of the comments was consistent enough to be unsettling: a white pickup, often a Ford, sometimes with out-of-state plates, tailgating women on isolated stretches of two-lane after dark.

One commenter described being followed by a white truck north of Grass Range three years ago around 10 p.m., tailgated with brights on at more than 80 mph until the truck peeled off in a different direction. 

Another described a white Ford pickup near Harlowton trying to force her to stop, then waiting for her at a gas station. Another recalled a white pickup with North Dakota plates in the same area.

In Wyoming, one poster described two men in a white truck with Washington plates on Highway 120 between Cody and Meeteetse who tailgated her, tried to push her off the road, then cut in front and slammed on the brakes.

Other women described different vehicles — a dark Escalade, a small white car, a black double-cab — but the same script: tailgating, refusing to pass, brake-checking, dead zones with no cell service.

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Easter Night

One name in that Facebook thread was Joni Hartford of Lewistown, who told Cowboy State Daily she had her own near-identical encounter on Easter evening just days before Lizette Lamb’s.

Hartford, who works in insurance, had dropped off some belongings to her son, a football player at Rocky Mountain College in Billings. 

She stopped at a gas station on her way out of town “for a pop,” climbed back into her red 2014 Ford F-150 and headed north on Highway 87 around 7:30 or 8 p.m.

“I noticed it right after I left Billings,” Hartford said of the pickup behind her. “It was right behind me and I kept thinking, ‘God, this vehicle is super close.’”

About 15 miles out of town, past the racetracks, she pulled toward the white line and slowed to 60 mph on a long straightaway, hoping the truck would go around. It wouldn’t.

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“He was so close behind me, I couldn’t see his taillights, but I could see his marker lamps on his mirrors, his tow mirrors,” Hartford said. “So I knew it was a Ford pickup, and I knew it was like a three-quarter or a 1-ton. It was a big pickup.”

She couldn’t make out the color in the dark. She called her husband.

“I said, ‘This pickup is tailgating me,’ and said, ‘It’s really kind of making me nervous, because if I had to stop for a deer, it would run me over. It would run me off the road,’” Hartford said.

“And he goes, ‘Well, just stop.’ And I said, ‘I am not stopping. I’m in the middle of freaking nowhere,’” she added.

She made it through Roundup with the truck still on her bumper. 

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North of town, climbing toward Grass Range, Hartford caught a lucky break with an Amish buggy sluggishly clapping up a blind hill and slowing traffic. 

“I darted around the Amish buggy, right before the blind hill, and he couldn’t get around them, and I just gunned it, and I was going probably 90 mph just to put space between us,” Hartford said. “I never seen him again.”

Hartford carries a .380 pistol. She had it out and on the seat. She didn’t show it — between the dark and her tinted windows, she wasn’t sure the driver behind her would have seen it anyway.

When Lamb’s post crossed her Facebook feed, Hartford said the parallels stopped her cold.

“It’s the same exact situation,” she said. “I can’t say for certain it was the same person, but it sure seems like it was the same person.”

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Hartford said she believes the driver is hunting for circumstance: single women, after dark, on a corridor he knows is desolate and short on cell coverage.

“They’re targeting them at gas stations,” she said. “That’s the only place they could have found me, because it’s the only place I’ve stopped.”

The Candidate

Penny Ronning, cofounder and president of the Yellowstone Human Trafficking Task Force, had a similar drive in 2022.

She remembers it as the only time in nearly a year of solo campaign travel across 41 Montana counties that she felt afraid.

Ronning, then a Democratic candidate for U.S. Congress, was driving from Billings to Havre for a campaign event. 

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Instead of taking the interstate, she chose the back roads — north out of Winifred on Highway 236, a route that runs about 30 miles of gravel through some of the most remote country in the state before dropping into the Missouri River Breaks, which Ronning compared to a Montana version of the Grand Canyon.

As she entered the gravel, a four-door white pickup with blacked-out windows pulled in behind her.

“That was what made it frightening,” Ronning said. “It was that I was followed.”

Ronning, who has spent years working on human trafficking policy and prevention, was careful to push back on the framing that has circulated on Facebook around the Lamb case — that the white-pickup encounters are likely abduction attempts tied to trafficking networks.

“Human trafficking is the use of force, fraud or coercion to compel a person into commercial sex acts or labor against their will,” Ronning said. “Just because someone is being followed, that doesn’t rise to the level of human trafficking.”

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The most prevalent form of human trafficking in the United States, she said, is familial trafficking, one family member trafficking another. 

In Montana, she said, labor trafficking is also common in construction, nail salons, illicit massage businesses, hospitality and domestic servitude in pockets of high-end real estate.

Sex trafficking almost always begins with someone the victim knows.

The Watch

Back in Grass Range, every white pickup that rolls past the four-corner blinking light is now turning heads.

Manley said her store has worked closely with the Fergus County Sheriff’s Office on past incidents, and her cameras are essentially a standing resource for investigators. 

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She also said the response on social media has dismayed her, commenters questioning whether these highway stalking incidents happened at all, or suggesting Grass Range itself isn’t safe.

She believes her store, and others like it in remote pockets of Montana, are informal refuges. 

“We’ve all been there, whether it’s in a snowstorm or where we’re just uncomfortable driving like this where we’re just like, ‘Oh my gosh,’ you see the big lights and you’re like, there’s a beacon of safety, essentially,” Manley said.

She said that her eyes are open to potential threats along the isolated highways connecting Grass Range to the rest of the world. 

“We know that it is a highway that has a reputation for, you know, trafficking, drug moving, all of those different things, and that’s why we are as diligent as we are,” said Manley. “We really care about the safety of our community, our employees, and our customers.”

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Manley remains in contact with the Lambs. 

“She told me, ‘I’m not going to quit looking,’” said Travis, explaining how Manley is arranging for the Lambs to review the footage themselves.

Travis figures that perhaps, “Instead of a white Ford, maybe it’s a tan Dodge.”

He added, “I’m hoping somebody’s like, ‘I know that pickup.’ That’s what I’m praying for.”

So is Lizette, who told Cowboy State Daily, she’s thankful for the response to her story. She’s also thankful she was traveling with her sidearm. 

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“Unfortunately, that’s the world we live in now. You know, Montana, in the middle of nowhere,” said Lizette, who encouraged anyone else with similar encounters to come forward. 

“This is just a reminder that it is happening,” she said. “It is real.”

David Madison can be reached at david@cowboystatedaily.com.



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