Per Capita Fees on Livestock-Tax Year 2015
|All Sheep and Goats||0.52|
|All Horses and Mules||5.58|
|All Llamas and Alpacas||9.29|
What are per capita fees?
Per capita fees are per-head fees charged on livestock. Authorized by Montana Code Annotated 15-24-921, per capita fees are assessed on "all poultry and bees, all swine three months of age or older, and all other livestock nine months of age or older." The fees help fund the department's animal health programs, brands enforcement, theft investigation and recovery, and predator control.
Per capita fees are user-generated, and are an important component of the department's budget. The fees generated $4.4 million in 2013, or about 40 percent 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 Department of Revenue Property Assessment office. 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 programs that prevent the spread of animal diseases to humans.
For additional information on the per capita fee, contact the Montana Department of Livestock at 406-444-9431.
Go to to get started. Online reporting is quick and easy. Livestock owners who report online this year will be able to pull up their history for next year's report, which will make reporting faster, more efficient and more accurate. Report online today!
Montana law requires all livestock owners to report by March 1 of each year, the number of livestock owned as of February 1, , MCA. Livestock includes all poultry and bees, swine three months of age or older and all other livestock nine months or age or older (cattle, sheep, goats, horses, mules, asses, llamas, alpacas, bison, ostriches, rheas, emus and domestic ungulates).
- 15-24-903 MCA - Duty of owner to assist in assessment.
- 15-24-921 MCA - Per capita fee to pay expenses of enforcing livestock laws.
- 15-24-922 MCA - Board of livestock to prescribe per capita fee - refunds.