Cultivating Knowledge on the Flathead Reservation:

By Rene Kittle, Flathead Reservation Extension Agent

The Montana Department of Revenue is entering the last implementation stages of the agricultural land reappraisal that will go into effect on Jan. 1, 2009 on fee land. Currently, there are about 50 million acres of privately owned agricultural land in the state. Unlike residences and commercial businesses, the value of agricultural lands is not based on market value. The value of agricultural lands is based on productivity (yields) within various land classifications. Montana laws specify the information that is to be used when determining the productive value of agricultural lands. For the 2009 reappraisal, the Montana Department of Revenue will continue to use five classification guidelines for agricultural lands:

Grazing land-includes both tame pastures and native rangeland and comprises about 70 percent of all privately owned and classified acres.

Summer fallow farmland-typical dryland farmland, which is usually strip farmed, and accounts for approximately 25 percent of the total acres. Acres enrolled in the Conservation Reserve Program (CRP) are also included in this class of land.

Irrigated land makes up roughly 3.3 percent of the total acres. The Montana Department of Agriculture further defines this land based on the type of irrigation in use. The irrigation types identified in department guidelines are flood, sprinkler and pivot irrigation systems.

Non-irrigated hay land-lands that are not irrigated but are harvested for hay during the majority of the years. Also called wild hay land, these lands total about two percent of the private acres in the state. The land may also be grazed in the fall, but the predominant use is dryland hay production.

Non-irrigated continuously cropped farmland-is primarily found in northwest Montana, comprise less than one percent of the total acres. Due to its environment, moisture and soil composition, this land can be farmed year after year with little or no adverse impacts to production or to the land.

As part of the reappraisal process, the Department of Revenue will be providing ag producers with copies of aerial photos (maps) that will display the ownership boundaries, agricultural uses and productivity for each parcel within their ownership. Producers will have the opportunity to review this information and to work with local appraisal staff to make any necessary modifications. Producers will find instructions included in these materials for contacting the department to discuss any questions or concerns they may have.

Note that this information applies to agriculture fee lands and not to Tribal or Trust lands. According to the last agricultural census, on the Flathead Indian Reservation there are approximately 890,000 acres in farms and approximately 490,000 acres of those are operated by American Indians for livestock, poultry, and crops.