# Forest land property tax classification (Class 10)

> Tax incentive from Montana Department of Revenue (State) for MT, United States.

Official page: https://revenue.mt.gov/property/forest-land/
Source: https://treerm.org/residents/programs/mt-revenue-forest-land-classification · Updated 2026-11-08 · Status: Open

**What you get:** Parcels of 15 or more contiguous timber acres are valued for property tax on forest productivity (net income divided by a capitalization rate) rather than market value

Montana classifies qualifying private forest land as Class 10 property and values it by dividing net income per acre by a capitalization rate under 15-44-103, MCA. Net income per acre is productivity times stumpage value plus agricultural income minus costs, with stumpage value, agricultural income and production costs set by forest zone. About 14.6 million acres of privately owned forest land are in the class, and it is revalued every two years.

## Who qualifies

Parcels must have 15 or more contiguous timber acres, be under one ownership, and be capable of producing at least 100 board feet per acre. Classification depends on ownership, timber acreage size and timber productivity.

## How to apply

The Department of Revenue page does not describe an application process or deadline; contact the department (Helena office 406-444-6900) or a local field office. The 2025-2026 Forest Land Classification and Valuation Manual (PDF) on the page has more detail.

**For:** Landowners, Farmers

> Note: The official page lists requirements and the valuation method but no application form, filing deadline or capitalization rate; check with the Department of Revenue before relying on it.