Forest Land Taxation Advisory Committee
The Forest Land Taxation Advisory Committee must be appointed and convened no later than July 1 of the year that is two years prior to the first year of the reappraisal cycle. The terms of the members expire on June 30 of the first year of each reappraisal cycle.
The committee has nine members:
- Four forestry experts appointed by the majority and minority leaders from the state Senate and House of Representatives.
- Two industrial forest landowners appointed by the governor.
- Two nonindustrial forest landowners appointed by the governor.
- A county commissioner appointed by the governor.
The 2021 Montana Legislature amended 15-44-103, MCA, under Senate Bill 262. The section outlines the committee’s specific roles and responsibilities.
Past Advisory Committee Minutes
- Montana Forest Lands Valuation Report
- Forest Land Valuation Overview Memorandum
- Forest Land Contiguity Memorandum
- Forest Contiguity Example I
- Forest Contiguity Example II
- Forest Lands Taxation Advisory Committee Report, April 18, 2022 (PDF, 210.5 KB)
- Subcommittee Report (PDF, 184.5 KB)
- Capitalization Rate Memorandum (PDF, 207.5 KB)
- DOR Memorandum – Olympic Average of Forestland Values (PDF, 133.5 KB)
- Committee Progress Summary (PDF, 202.7 KB)
- Montana Forest Land Valuation Report (PDF, 559 KB)
- BBER’s Timber Harvest and Industry Information Analysis (PPTX, 4.9 MB)
- Forest Land Taxation Advisory Committee Recommendations to the Department of Revenue (PDF, 256 KB)
- Montana Forest Land Property Taxes (PDF, 247 KB)
- 2021-2026 Forest Land Manual (PDF, 695 KB)
- Forest Land Valuation Overview (PDF, 216 KB)
- 2021 Forest Land Reappraisal Timeline (PDF, 95 KB)
- Revised Forest Appraisal Zones and Timber Values Used in Appraising Montana Private Forest Lands (PDF, 600 KB)
- Memo from Gene Waborn, DOR Director (PDF, 122 KB)
- Forest Land Reappraisal Task Timeline (PDF, 143 KB)
Committee Members
| Member | Qualification | Mailing Address | Phone Number | |
|---|---|---|---|---|
| Gordy Sanders | Industrial Forest Landowner | P. O. Box 549 Seeley Lake, MT 59868 |
Office: 406-677-2201 ext. 26 Cell: (406) 239-3145 |
gsanders@pyramidlumber.com |
| Paul McKenzie | Industrial Forest Landowner | 2104 Barnett Rd Columbia Falls, MT 59912 |
(406) 253-0764 | pmckenzie@stoltzelumber.com |
| Randy Mannix | Nonindustrial Forest Landowner | P.O. Box 88 Helmville, MT 59843 |
(406) 793-5834 | randymannix59@gmail.com |
| Nancy Mehaffie | Nonindustrial Forest Landowner | 18 Farrenkopf Ln Thompson Falls, MT 59873 |
(520) 609-2214 | Hunn.Mehaffie@gmail.com |
| Greg Chilcott | County Commissioner | 346 Valley View Stevensville, MT 59870 |
(406) 240-9844 | gchilcott@rc.mt.gov |
| Senator Mike Cuffe | Expertise in Forest Matters | P.O. Box 1685 Eureka, MT 59917 |
(406) 293-1247 | mcuffe@InterBel.net |
| Senator Pat Flowers | Expertise in Forest Matters | 11832 Gee Norman Rd Belgrade, MT 59714 |
(406) 580-0035 | Pat.Flowers@mtleg.gov |
| Senator Becky Beard | Expertise in Forest Matters | P.O. Box 85 Elliston, MT 59728 |
(406) 492-6590 | becky4hd80@blackfoot.net |
| Representative Marilyn Marler | Expertise in Forest Matters | 1750 S. 8th St W. Missoula, MT 59801 |
(406) 544-7189 | Marilyn.Marler@mtleg.gov |