Livestock Per Capita Fees
Per Capita Rates
|Sheep and Goats
|Horses and Mules
|Llamas and Alpacas
2017 Per Capita Fee Information
The Department of Revenue mailed livestock reporting forms in January, 2017. Livestock owners are required to report by March 1 the number of livestock owned as of February 1 of the same year (15-24-921, MCA).
There are two ways to report livestock:
For additional information visit the Department of Revenue website or call toll free (866) 859-2254.
What are per capita fees?
The Board of Livestock annually sets the livestock per capita fee rates. The Department of Revenue collects livestock numbers and per capita fees on behalf of the Department of Livestock.
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. Even if you own just one horse and a few chickens, or owned and reported last year but no longer do, you still need to report. Report your livestock in the county(s) where the livestock are located. The Department of Revenue will then send out a bill, which is due May 31. 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.
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 obtain a livestock reporting form
, which can be used to report the number of livestock owned.
Complete the following form to request a per capita fee refund for livestock which was located out of state during reported tax year.