Per Capita Fees on Livestock-Tax Year 2007
What are per capita fees?
| All Cattle | $1.37 |
| All Sheep and Goats | .37 |
| All Horses and Mules | $4.39 |
| All Swine | .58 |
| All Poultry | .02 |
| All Bees | .30 |
| All Llamas and Alpacas | $7.31 |
| All Bison | $4.75 |
| All Domestic Ungulates | $23.80 |
| Ratites | $7.31 |
Per capita fees are user-generated, and are an important component of the department's budget. The fees generated $3.5 million in 2007, or about one-third of the department's legislatively approved budget. Other user-generated fees are derived from brand enforcement, lab testing and milk inspection fees. Overall, user-generated fees account for about three-quarters of the department's annual budget, with the remainder coming from state (about 12 percent) and federal (about 15 percent) funds.
Per capita fees are unique in that livestock owners are responsible for "self-reporting" the number of livestock they own to the Department of Revenue, which bills and collects the fee for the Department of Livestock. Livestock owners must report the number of livestock owned on February 1 to the local Department of Revenue Property Assessment office in the county where the livestock are located. The Department of Revenue will then send out a bill, which is due November 30. Fees totaling less than $5 are rounded up to $5.
Everyone benefits from programs funded by per capita fees. Livestock producers benefit from programs to monitor animal health, monitor and restrict livestock imports, track animal movements, prevent and investigate livestock theft, and manage predators. The general public benefits from the inspection of meat, milk and eggs, and from programs that prevent the spread of animal diseases to humans.
Nonpayment of the per capita fee can result in interest charged on the unpaid balance, which can be deducted from tax returns or result in collection efforts. Livestock owners who have not paid per capita fees can contact their local Department of Revenue office, generally located at the county courthouse, to report the number of livestock they own, or by using the web-based form on this page. (DISCLAIMER: Using the per capita fee form, below, does not preclude property owners from completing and filing a personal property reporting form, which is available at and must be completed and returned to, local DOR offices).
For additional information on the per capita fee, contact the Montana Department of Livestock at 406-444-9431.
- 15-24-903 MCA - Duty of owner to assist in assessment. (PDF)
- 15-24-921 MCA - Per capita fee to pay expenses of enforcing livestock laws. (PDF)
- 15-24-922 MCA - Board of livestock to prescribe per capita fee - refunds. (PDF)
