Tax Year: 2014
Owner Name: _______________________________________
Address: ___________________________________________
Assessment Code: ___________________________________
County: ____________________________________________
Livestock
Since livestock numbers typically change each year, this reporting form does not contain any previously reported livestock numbers.
Per Capita Fee for Livestock
●
Although there is no property tax on livestock, they are still subject to the per capita fees that the Board of Livestock prescribes annually and assesses
against all livestock, including cattle, sheep, swine, poultry, bees, goats, horses, mules, asses, llamas, alpacas, bison, ostriches, rheas, emus and
domestic ungulates.
●
The fee is used to pay the expenses of protecting Montana’s livestock industry from theft, disease and predators.
●
The Department of Revenue will bill the per capita fees each year in November.
●
This fee is billed separately from any property tax.
●
Livestock owners are required to report on this form the number of livestock owned as of February 1, 2014.
●
If you owned and reported livestock last year but no longer do, you still need to report this information. If you do not report, you will receive a per capita fee
bill based on the number of livestock reported last year in 2013.
Class
Number of Livestock
Livestock Type
Livestock Age
Code
Owned 2/1/2014
5001
All Horses and Mules
9 months and older
5002
All Cattle and Yaks
9 months and older
5003
All Bison
9 months and older
5006
All Sheep
9 months and older
5007
All Swine
3 months and older
5008
All Goats
9 months and older
5009
All Poultry
5010
All Bees (report number of hives or boards)
All Domestic Ungulates This category includes all deer, elk, antelope, water buffalo, musk-oxen,
5011
9 months and older
caribou, wild sheep and mountain goats.
5012
All Ratites This category includes all ostriches, rheas and emus.
9 months and older
5013
All Llamas and Alpacas
9 months and older
Important Reminder
Changes in livestock numbers and/or ownership that occur after February 1, 2014 cannot be adjusted at the time of billing in November 2014.
4