Forest Land Taxation Advisory Committee
The Forest Land Taxation Advisory Committee must be appointed and convened no later than July 1 of the year that is two years prior to the first year of the reappraisal cycle. The terms of the members expire on June 30 of the first year of each reappraisal cycle.
The committee has nine members:
- Four forestry experts appointed by the majority and minority leaders from the state Senate and House of Representatives.
- Two industrial forest landowners appointed by the governor.
- Two nonindustrial forest landowners appointed by the governor.
- A county commissioner appointed by the governor.
The 2021 Montana Legislature amended 15-44-103, MCA, under Senate Bill 262. The section outlines the committee’s specific roles and responsibilities.
Forest Lands Taxation Advisory Committee Meeting
Time:
Nov 18, 2025, 10:00 AM Mountain Time (US and Canada)
Location:
Online via Zoom
Join Online
Meeting ID: 884 2994 9558
Password: 751906
Dial by Telephone
+1 646 558 8656
Meeting ID: 884 2994 9558
Password: 751906
Relevant Documents
- Montana Forest Land Classification and Valuation Manual 2025-2026 (PDF, 624 KB)
- Forest Land Valuation Zone Map - 2025 (PDF, 105 KB)
- 2019 Revised Forest Appraisal Zones and Timber Values Used in Appraising Montana Private Forest Lands (PDF, 603 KB)
- 2014 Final Report Appraisal Zones and Stumpage Values for Appraising Montana Forest Lands (PDF, 367 KB)
- 2009 Forestland Productivity and Reappraisal Impact Report (PDF, 522 KB)
- 2008 Forest Appraisal Zones and Timber Values: Final Report (PDF, 336 KB)
- 2008 Department of Revenue Forest Productivity Project (PDF, 1.69 MB)
- 2002 Timber Appraisal Zones and Timber Values: Final Report (PDF, 229 KB)
Past Agendas
2025
2024
2022
2021
2020
2014
2013
2012
Past Advisory Committee Minutes
2022
2021
- November 10, 2021 (PDF, 104.6 KB)
- September 9, 2021 (PDF, 121 KB)
- August 12, 2021 (PDF, 145 KB)
- July 9, 2021 (PDF, 119 KB)
2020
- December 14, 2020 (PDF, 512 KB)
- December 7, 2020 (PDF, 212 KB)
- November 23, 2020 (PDF, 212 KB)
- November 16, 2020 (PDF, 208 KB)
2014
2013
2012
- Montana Forest Lands Valuation Report
- Forest Land Valuation Overview Memorandum
- Forest Land Contiguity Memorandum
- Forest Contiguity Example I
- Forest Contiguity Example II
- Forest Lands Taxation Advisory Committee Report, April 18, 2022 (PDF, 210.5 KB)
- Subcommittee Report (PDF, 184.5 KB)
- Capitalization Rate Memorandum (PDF, 207.5 KB)
- DOR Memorandum – Olympic Average of Forestland Values (PDF, 133.5 KB)
- Committee Progress Summary (PDF, 202.7 KB)
- Montana Forest Land Valuation Report (PDF, 559 KB)
- BBER’s Timber Harvest and Industry Information Analysis (PPTX, 4.9 MB)
- Forest Land Taxation Advisory Committee Recommendations to the Department of Revenue (PDF, 256 KB)
- Montana Forest Land Property Taxes (PDF, 247 KB)
- 2021-2026 Forest Land Manual (PDF, 695 KB)
- Forest Land Valuation Overview (PDF, 216 KB)
- 2021 Forest Land Reappraisal Timeline (PDF, 95 KB)
- Revised Forest Appraisal Zones and Timber Values Used in Appraising Montana Private Forest Lands (PDF, 600 KB)
- Memo from Gene Waborn, DOR Director (PDF, 122 KB)
- Forest Land Reappraisal Task Timeline (PDF, 143 KB)
Committee Members
| Member | Qualification | Mailing Address | Phone Number | |
|---|---|---|---|---|
| Gordy Sanders | Industrial Forest Landowner | P. O. Box 549 Seeley Lake, MT 59868 |
Office: 406-677-2201 ext. 26 Cell: (406) 239-3145 |
gsanders@pyramidlumber.com |
| Paul McKenzie | Industrial Forest Landowner | 2104 Barnett Rd Columbia Falls, MT 59912 |
(406) 253-0764 | pmckenzie@stoltzelumber.com |
| Randy Mannix | Nonindustrial Forest Landowner | P.O. Box 88 Helmville, MT 59843 |
(406) 793-5834 | randymannix59@gmail.com |
| Peter Kolb | Nonindustrial Forest Landowner | 1010 Grizzly Mtn Rd Missoula, MT 59808 |
(406) 544-0155 | peter.kolb@umontana.edu |
| Greg Chilcott | County Commissioner | 346 Valley View Stevensville, MT 59870 |
(406) 240-9844 | gchilcott@rc.mt.gov |
| Nancy Mehaffie | Expertise in Forest Matters | 18 Farrenkopf Ln Thompson Falls, MT 59873 |
(520) 609-2214 | hunn.mehaffie@gmail.com |
| Senator Dave Fern | Expertise in Forest Matters | P.O. Box 4151 Whitefish, MT 59937 |
(406) 212-0674 | dave.fern@legmt.gov |
| Representative Jane Weber | Expertise in Forest Matters | P.O. Box 818 Great Falls, MT 59403 |
(406) 781-0741 | jane.weber@legmt.gov |
| Representative Curtis Cochran | Expertise in Forest Matters | 177 Red Hill Rd St Regis, MT 59866 |
(406) 280-0081 | curtis.cochran@legmt.gov |