---
type: "Bill"
title: "Revising taxation of lands owned by department of fish, wildlife, and parks"
description: "Revising taxation of lands owned by department of fish, wildlife, and parks"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2025"
identifier: "HB 87"
citation: "Montana HB 87 (2025)"
classification: ["bill"]
subjects: ["Fish", "Revenue", "State", "State Finance", "State Government", "State Lands", "Taxation", "Taxation--Property"]
status: "enacted"
primary_sponsors: ["Sherry Essmann"]
version_count: 43
action_count: 48
vote_count: 7
first_action: "2024-09-04T17:55:50+00:00"
last_action: "2025-05-08T14:51:10+00:00"
source: "openstates"
source_identifier: "ocd-bill/43cf022f-5fc4-4972-b5c6-14492a536b1e"
source_url: "https://bills.legmt.gov/#/laws/bill/2/LC0092?open_tab=sum"
source_hash: "793238f798777c89dd227ff58a930e3259a2ab86d40cc646081b13f890015569"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mt"]
---

# Montana HB 87 (2025) — Revising taxation of lands owned by department of fish, wildlife, and parks

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB0087.001.001_Amendments-in-Context_final-full(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=270445)
2. **HB0087.001.001_Amendments-in-Context_final-full(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=270875)
3. **HB0087.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=270444)
4. **HB0087_1(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=269207)
5. **HB0087_1(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271436)
6. **HB0087_1(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271437)
7. **HB0087_1(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271438)
8. **HB0087_1(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271439)
9. **HB0087_1(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=275225)
10. **HB0087_1(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=276287)
11. **HB0087_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=269206)
12. **HB0087_2(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271441)
13. **HB0087_2(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271478)
14. **HB0087_2(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271479)
15. **HB0087_2(12).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271499)
16. **HB0087_2(13).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=274971)
17. **HB0087_2(14).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=275639)
18. **HB0087_2(15).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=276671)
19. **HB0087_2(16).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=302927)
20. **HB0087_2(17).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=309684)
21. **HB0087_2(18).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=309686)
22. **HB0087_2(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271443)
23. **HB0087_2(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271452)
24. **HB0087_2(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271458)
25. **HB0087_2(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271461)
26. **HB0087_2(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271464)
27. **HB0087_2(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271465)
28. **HB0087_2(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271466)
29. **HB0087_2(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271471)
30. **HB0087_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=271440)
31. **HB0087_X(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311493)
32. **HB0087_X(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=324786)
33. **HB0087_X(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=325596)
34. **HB0087_X(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311494)
35. **HB0087_X(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311495)
36. **HB0087_X(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=317029)
37. **HB0087_X(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=320596)
38. **HB0087_X(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322038)
39. **HB0087_X(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322039)
40. **HB0087_X(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322040)
41. **HB0087_X(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322047)
42. **HB0087_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311004)
43. **LC0092.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=266796)

## Votes

- be_concurred_in — **8–0** (pass) · upper
- do_pass_as_amended — **21–0** (pass) · lower
- do_pass — **21–0** (pass) · lower
- Do Concur — **48–0** (pass) · upper
- Do Pass — **98–0** (pass) · lower
- Do Pass — **99–0** (pass) · lower
- Do Concur — **50–0** (pass) · upper

## Sponsors

- Sherry Essmann — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-09-04T17:55:50+00:00** (LC) Drafter Assigned
- **2024-12-05T18:36:50+00:00** (LC) Draft in Legal Review
- **2024-12-05T19:10:22+00:00** (LC) Draft in Edit
- **2024-12-06T17:36:04+00:00** (LC) Draft in Input/Proofing
- **2024-12-06T18:21:39+00:00** (LC) Draft in Final Drafter Review
- **2024-12-06T18:30:57+00:00** (LC) Draft in Assembly
- **2024-12-06T20:48:31+00:00** (LC) Draft Ready for Delivery
- **2024-12-16T21:11:40+00:00** (LC) Draft Delivered to Requester
- **2024-12-16T21:12:13+00:00** (H) Introduced
- **2024-12-18T20:52:46+00:00** (H) Fiscal Note Requested
- **2024-12-20T22:13:34+00:00** (H) Referred to Committee - (H) Taxation `referral-committee`
- **2025-01-06T18:18:00+00:00** (H) First Reading `reading-1`
- **2025-01-07T01:38:00+00:00** (H) Hearing - (H) Appropriations
- **2025-01-10T14:54:59+00:00** (H) Fiscal Note Received `receipt`
- **2025-01-10T15:56:19+00:00** (H) Fiscal Note Signed
- **2025-01-10T15:56:33+00:00** (H) Fiscal Note Printed
- **2025-01-14T19:28:31+00:00** (H) Committee Executive Action--Bill Passed as Amended - (H) Taxation `committee-passage`
- **2025-01-14T20:11:51+00:00** (H) Committee Report--Bill Passed as Amended - (H) Taxation `committee-passage`
- **2025-01-15T19:03:18+00:00** (H) Revised Fiscal Note Requested
- **2025-01-20T21:56:00+00:00** (H) 2nd Reading Pass Consideration `reading-2`
- **2025-01-21T18:57:08+00:00** (H) Revised Fiscal Note Received `receipt`
- **2025-01-21T20:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2025-01-21T20:14:00+00:00** (H) 2nd Reading Passed `reading-2, reading-2`
- **2025-01-21T21:16:00+00:00** (H) Rereferred to Committee - (H) Appropriations `referral-committee, referral-committee`
- **2025-01-21T22:59:39+00:00** (H) Hearing - (H) Appropriations
- **2025-01-22T00:06:37+00:00** (H) Fiscal Note Unsigned
- **2025-01-22T15:48:37+00:00** (H) Revised Fiscal Note Printed
- **2025-01-24T00:14:50+00:00** (H) Committee Executive Action--Bill Passed - (H) Appropriations `committee-passage`
- **2025-01-24T20:17:10+00:00** (H) Committee Report--Bill Passed - (H) Appropriations `committee-passage`
- **2025-01-27T20:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2025-01-27T22:04:00+00:00** (H) 3rd Reading Passed `passage, reading-3`
- **2025-01-27T22:25:57+00:00** (H) Transmitted to Senate
- **2025-01-28T20:53:34+00:00** (S) First Reading `reading-1`
- **2025-02-13T16:54:47+00:00** (S) Referred to Committee - (S) Taxation `referral-committee`
- **2025-02-21T18:16:26+00:00** (S) Hearing - (S) Taxation
- **2025-04-03T04:48:00+00:00** (S) Committee Executive Action--Bill Concurred - (S) Taxation
- **2025-04-04T20:00:00+00:00** (S) Committee Report--Bill Concurred - (S) Taxation
- **2025-04-10T19:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2025-04-10T22:21:00+00:00** (S) 2nd Reading Concurred `reading-2, reading-2`
- **2025-04-11T16:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2025-04-11T21:58:00+00:00** (S) 3rd Reading Concurred `passage, reading-3`
- **2025-04-11T21:59:04+00:00** (H) Sent to Enrolling
- **2025-04-16T12:03:42+00:00** (H) Returned from Enrolling
- **2025-04-24T23:00:29+00:00** (H) Signed by Speaker `passage`
- **2025-04-25T18:15:35+00:00** (S) Signed by President `passage`
- **2025-04-25T21:32:14+00:00** (H) Transmitted to Governor `executive-receipt`
- **2025-05-05T18:37:31+00:00** (H) Signed by Governor `executive-signature`
- **2025-05-08T14:51:10+00:00** Chapter Number Assigned `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/43cf022f-5fc4-4972-b5c6-14492a536b1e`. Confidence: reported (aggregated from official Montana legislature records).