Montana

Key takeaways from our investigation of Montana’s agricultural tax code

Published

11 months ago

January 9, 2025

Key takeaways from our investigation of Montana’s agricultural tax code

Montana’s property tax system is a complicated thing, involving mind-boggling math and a bewildering array of rules aimed at fairly dividing the bill for public services like schools and police departments between hundreds of thousands of properties.

It’s a tricky task, of course, to agree on what exactly fair means when it comes to taxes — and a trickier one for lawmakers to write a tax code that implements a fair framework without loopholes. Earlier this week, Montana Free Press and High Country News published a lengthy investigation into a facet of the state’s tax code that has been a perennial concern on the loophole front for decades: whether a property tax break intended for farms and ranches is being abused by people who own luxury homes on rural parcels.

Our full story, which you can read here, runs more than 3,400 words. If you’re looking for something briefer, here are some of the key takeaways:

1. Agricultural tax status offers farm and ranch properties a discount relative to residential properties by marking down the value of the underlying land.

If you own a Montana home in an urban or suburban neighborhood, it’s almost certainly classified as a residential property. For those, both the house structure and the home lot beneath it are valued and taxed based on their market value — how much the Montana Department of Revenue thinks they would sell for.

Structures on agricultural properties are also valued and taxed based on their market value, but the underlying land is not. Instead, agricultural land is valued for tax purposes based on its production value — how much money the revenue department thinks its owner could make growing crops or grazing livestock.

That’s a significant difference. Home lot prices vary from place to place across Montana, but the average residential property had a land value of about $127,000 in 2023. Production values are much, much lower. Some of the properties we looked at, for example, had grazing land valued at less than $50 an acre.

Montana’s agricultural tax rules slash bills for thousands of million-dollar homes

Montana’s property tax code is designed to offer working farms and ranches lower land taxes than those paid on residential properties. An analysis by HCN and MTFP indicates there are thousands of high-end houses benefitting from ag treatment, paying reduced property taxes with the offset landing on other taxpayers. While some lawmakers want to tighten the qualification requirements during the 2025 Legislature, those measures face tough odds because stripping agriculture tax status from current beneficiaries would mean forcing them to pay more.

2. The agricultural discount can translate into hundreds or thousands of dollars in annual tax savings.

One example we looked at was a property on the Flathead River near Kalispell, described in a Zillow listing as a “gorgeous Montana river estate” with a putting green and orchard. Classified as agricultural land, the 10-acre property paid about $7,000 in property taxes in 2023, all but $20 of that based on the value of the property’s structures, according to our analysis.

A 10-acre residential property next door, including a slightly less valuable home, paid about $9,100 in taxes in 2023, including about $3,300 in land taxes.

That sort of disparity is typical. For parcels smaller than 20 acres, we found that residential properties paid a median effective land tax of $1,609 an acre in 2023, compared to only $6.61 for agricultural parcels.

3. Critics worry that it’s too easy for high-end real estate to qualify for agricultural tax benefits.

Unlike most western states, larger Montana properties automatically qualify for agricultural tax treatment without being required to document that the land is being used for agriculture. Properties of 160 acres or more are automatically granted a full agricultural designation, while properties bigger than 20 acres automatically qualify for a partial agricultural designation that offers slightly reduced tax benefits regardless of whether the land is being put to significant agricultural use.

Smaller properties can qualify for the full designation by reporting at least $1,500 a year in agricultural income. Critics say that threshold, which hasn’t been updated since 1986, is low enough that savvy property owners can reach it with relatively little effort.

4. Thousands of million-dollar Montana homes are benefiting from the ag tax treatment. Gov. Greg Gianforte’s Bozeman home is one of them.

Looking at state property data for 2023, MTFP and HCN found more than 3,000 properties with million-dollar structure values that qualify for the full or partial agricultural tax benefit. In some cases, like the Flathead River example, those properties are adjacent to otherwise comparable residential properties, resulting in stark tax disparities.

Another example is Gianforte’s home on an 11-acre parcel with an agricultural designation on the outskirts of Bozeman. According to our calculations, the governor and his wife, Susan, paid about $5.75 an acre in land taxes on it in 2023 while a neighbor with a residential parcel across the street paid $826 per acre. (The governor’s office said that the Gianfortes’ property, which also includes additional parcels, is used for barley and alfalfa production and is also used to board horses and mules.)

The governor’s $66 land tax bill for the 11-acre parcel is also less than what the vast majority of urban homeowners in Montana pay each year for the lots beneath their homes.

Montana homeowners see higher property taxes as some big businesses pay less

Higher property tax bills are hitting homeowners across Montana this year as the state’s tax system shudders into a new alignment following the first reappraisal cycle using tax appraisals reflecting the explosive growth in Montana home values during and after the COVID-19 pandemic. Those higher bills for residential properties appear to be the result of higher local and state-level tax collections, as well as how the Montana Department of Revenue’s valuations for residential properties have spiked while its valuations for some industrial and utility properties have declined, a dynamic that pushes more tax burden onto homeowners.

5. Lawmakers could change the tax code as the Montana Legislature meets this year.

As the session opened in early January, there were two bills under consideration that would tighten qualification standards for the agricultural designations (House Bill 27) and increase taxes on homesite portions of high-value ag properties (Senate Bill 4).

Similar measures have floundered in the past, in part because of opposition from people who would face higher tax bills. The sponsors of both measures told MTFP this week that they are working on revisions to their proposals in an effort to make the bills politically viable.

READ MORE: Montana’s agricultural tax rules slash bills for thousands of million-dollar homes.

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Montana

FCS playoffs roundup: There will be an all-Montana semifinal in the FCS playoffs

Published

7 hours ago

December 14, 2025

Press Room

FCS playoffs roundup: There will be an all-Montana semifinal in the FCS playoffs

MISSOULA, Mont. — The No. 3-seeded Montana Grizzlies proved too much to handle on Saturday afternoon, overwhelming the No. 11-seeded South Dakota Coyotes 52-22 in the FCS playoff quarterfinals at Washington-Grizzly Stadium.

The Griz used the home crowd to their advantage in an all-around dominant performance in all three phases of the game in front of a home crowd of 22,750 fans. The win sets up an all-Montana semifinal in the FCS playoffs as the Griz will go to face No. 2 Montana State on Dec. 20 for a trip to the national championship.

Montana’s Keali’i Ah Yat had 305 yards and three passing scores, as Michael Wortham had 11 catches for 201 yards and two receiving touchdowns, as well as 43 rushing yards and a score.

All told, the Coyotes had 63 plays on offense for 351 total yards, but the 10 offensive penalties seemed to be a key difference in finding any consistency.

Montana State advances with decisive victory

BOZEMAN, Mont. — Montana State ran for 227 yards as the Bobcats dominated the third-ranked rush defense in the country en route to beating Stephen F. Austin 44-28 on Friday to advance to the FCS playoff semifinals.

Adam Jones finished with 117 yards and Julius Davis had 96 on the ground for Montana State, which jumped out to a 24-0 lead. Justin Lamson had 246 passing yards for the Bobcats.

Villanova holds down Tarleton State to advance

STEPHENVILLE, Texas — Villanova overcame a 14-0 deficit as the No. 12 Wildcats beat fourth-seeded Tarleton State 26-21 on Saturday.

It is the fourth time in program history and the first time since 2010 that ‘Nova advanced to the semifinals. The Wildcats held Tarleton State to 56 yards rushing and 266 total yards while racking up 426 overall on their own.

Ja’briel Mace had a 47-yard run to trim Tarleton State’s lead to 21-19 in the third quarter and Braden Reed hauled in an 11-yard TD pass in the fourth to complete the comeback.

Dawson runs Illinois State past UC Davis

DAVIS, Calif. — Victor Dawson carried 29 times for 148 yards and Tommy Rittenhouse threw a 93-yard TD pass as Illinois State beat UC-Davis 42-31 on Saturday, one week after the Redbirds upset North Dakota State in Fargo.

Rittenhouse finished 15 of 20 for 266 yards and three touchdowns and one interception. Daniel Sobkowicz had six receptions for 150 yards and two scores.

Davis quarterback Caden Pinnick was 24 of 41 for 402 yards with three touchdowns and a pick.

Trey Houchin of the Mitchell Republic contributed to this report.

Our newsroom occasionally reports stories under a byline of “staff.” Often, the “staff” byline is used when rewriting basic news briefs that originate from official sources, such as a city press release about a road closure, and which require little or no reporting. At times, this byline is used when a news story includes numerous authors or when the story is formed by aggregating previously reported news from various sources. If outside sources are used, it is noted within the story.

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Montana

Montana Lottery Powerball, Lucky For Life results for Dec. 13, 2025

Published

19 hours ago

December 14, 2025

Press Room

The Montana Lottery offers multiple draw games for those aiming to win big. Here’s a look at Dec. 13, 2025, results for each game:

Winning Powerball numbers from Dec. 13 drawing

01-28-31-57-58, Powerball: 16, Power Play: 2

Check Powerball payouts and previous drawings here.

Winning Lucky For Life numbers from Dec. 13 drawing

12-18-19-24-35, Lucky Ball: 17

Check Lucky For Life payouts and previous drawings here.

Winning Lotto America numbers from Dec. 13 drawing

20-26-27-32-46, Star Ball: 08, ASB: 02

Check Lotto America payouts and previous drawings here.

Winning Big Sky Bonus numbers from Dec. 13 drawing

04-06-11-31, Bonus: 09

Check Big Sky Bonus payouts and previous drawings here.

Winning Montana Cash numbers from Dec. 13 drawing

01-16-18-31-37

Check Montana Cash payouts and previous drawings here.

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.

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

Winning lottery numbers are sponsored by Jackpocket, the official digital lottery courier of the USA TODAY Network.

Where can you buy lottery tickets?

Tickets can be purchased in person at gas stations, convenience stores and grocery stores. Some airport terminals may also sell lottery tickets.

You can also order tickets online through Jackpocket, the official digital lottery courier of the USA TODAY Network, in these U.S. states and territories: Arizona, Arkansas, Colorado, Idaho, Maine, Massachusetts, Minnesota, Montana, Nebraska, New Hampshire, New Jersey, New York, Ohio, Oregon, Puerto Rico, Washington D.C., and West Virginia. The Jackpocket app allows you to pick your lottery game and numbers, place your order, see your ticket and collect your winnings all using your phone or home computer.

Jackpocket is the official digital lottery courier of the USA TODAY Network. Gannett may earn revenue for audience referrals to Jackpocket services. GAMBLING PROBLEM? CALL 1-800-GAMBLER, Call 877-8-HOPENY/text HOPENY (467369) (NY). 18+ (19+ in NE, 21+ in AZ). Physically present where Jackpocket operates. Jackpocket is not affiliated with any State Lottery. Eligibility Restrictions apply. Void where prohibited. Terms: jackpocket.com/tos.

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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Montana

Griz outlast power outage, surge to big win – University of Montana Athletics

Published

1 day ago

December 13, 2025

Press Room

Griz outlast power outage, surge to big win – University of Montana Athletics

The power went out inside Dahlberg Arena on Wednesday evening, delaying the opening tip of the Montana men’s basketball game by nearly two hours. Once the electricity returned to campus, the Grizzly men lit things up inside Dahlberg Arena.

Montana reached the 100-point mark for the third time this season, winning 102-46 over the Salish Kootenai Bison. The Grizzlies improved to 6-5 on the season with the win.

As a team, Montana shot 70.5 from the floor and 44.0 percent from three-point range. It’s the first time since 1968 that Montana has shot over 70 percent from the floor in a game. It’s also the 5^th best shooting percentage by a D-I team this season.

Money Williams had a double-double, his third of the season, finishing with 10 points and 11 assists. It’s the second time in Williams’ career that he has finished with 10 assists in a single game.

He wasn’t the only Grizzly to reach double figures in the assist department. Tyler Isaak recorded his first career double-double with a new career high 10 assists to go along with 16 points. It’s the first time in program history that two different players have recorded 10 or more assists in the same game.

It was a highly efficient night for Isaak, who played just 24 minutes and went 6-of-7 from the floor.

It was a complete team effort for Montana with 10 of the 11 players dressed scoring in the contest. Connor Dick (15) and Amari Jedkins (13) both scored career highs in the victory.

The Missoula kid can get 🆙#GrizHoops | @ConnorDick9 pic.twitter.com/YOg1yczxKD

— Montana Griz Basketball (@MontanaGrizBB) December 11, 2025

The Grizzlies had seven players reach double figures, the most in a single game in program history. Te’Jon Sawyer (13), Brooklyn Hicks (13), and Tyler Thompson (11) joined the previously four mentioned players in double figures.

The assists played a big role in that with Montana sharing the ball plenty. They recorded 30 team assists on the night, the second most in a game in program history. The Grizzlies had a 5:1 assist-to-turnover ratio on the night.

alley oop ☝️➡️👇 pic.twitter.com/xRz6XC0yyQ

— Montana Griz Basketball (@MontanaGrizBB) December 11, 2025

The Grizzlies held Salish Kootenai to just 27 percent shooting and a 6-of-30 (.200) mark from three-point range. Montana’s size played a huge factor on the night as the Grizzlies outrebounded the Bison 47-25 and outscored them 60-20 in the paint.

Montana scored 16 points off dunks as they broke out into the open court on several occasions for highlight reel slams. They also owned a 22-0 advantage in fastbreak points.

Montana jumped out to a 13-2 lead before the first media timeout and never looked back in win. They set the tone early from the three-point line, opening the game 4-of-7 from the arc to help build the early lead.

It was a balanced first half offensively and the Griz were able to go on five individual runs of at least six straight points with nine different players scoring in the opening 20 minutes. The Grizzlies went 8-of-17 from the arc and shot 65.5 percent from the field in the first half.

Williams’ 8^th assist of the opening half went to Amari Jedkins. The Grizzly forward knocked down a corner three to send Montana into the halftime break ahead 50-17.

8th assist of the first half from @mxney___ as he finds Amari Jedkins for the corner three to send us into the half 🔥 pic.twitter.com/UO9WGlnDeh

— Montana Griz Basketball (@MontanaGrizBB) December 11, 2025
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The Grizzlies didn’t let up in the second half, going on two separate 12-0 runs and winning the second period 52-29 for the big victory.

Montana will get a week off before returning home next Wednesday night to face Montana Tech at 7:00 p.m. The Orediggers are 8-3 on the season.

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