Skip Navigation Links Home >> Centralized Services >> Per Capita Fees

Per Capita Fees on Livestock-Tax Year 2014


What are per capita fees?

All Cattle $2.15
All Sheep and Goats 0.48
All Horses and Mules 5.42
All Swine 0.70
All Poultry 0.05
All Bees 0.38
All Llamas and Alpacas 9.02
All Bison 5.91
Domestic Ungulates
(alternative livestock)
24.40
Ratites 9.02

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.

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 Department of Revenue office to request a livestock reporting form (click here for the livestock reporting form), which can be used to report the number of livestock owned.


For additional information on the per capita fee, contact the Montana Department of Livestock at 406-444-9431.

 

New in 2015! Report Your Livestock Online by March 1. 

Go to ReportYourLivestock.mt.gov 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!  

Reporting:

Montana law requires all livestock owners to report by March 1 of each year, the number of livestock owned as of February 1, 15-24-921, 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).

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.

 

If you prefer to submit a paper livestock reporting form, mail your completed and signed livestock reporting form to:
Montana Department of Revenue
PO Box 8018
Helena, MT 59604-8018

 

Please fill out a separate reporting form for each county where your livestock are located.

Fees and Payment:

 

The Board of Livestock sets per capita fee rates annually. The fees are due November 30 and are collected by the Department of Revenue on behalf of the Department of Livestock. Per capita fees totaling less than $5.00 are rounded up to $5.00.

Changes in livestock numbers and/or ownership that occur after February 1 cannot be adjusted at the time of billing in November.

The Department of Revenue will send you a notice in November to pay your per capita fees for the livestock you reported as of February 1. Log back into ReportYourLivestock.mt.gov to pay by eCheck or credit card or mail in your payment.

 

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.