HOUSE TAXATION COMMITTEE ~lliETING MINUTES February 17, 1981

A meeting of the House Taxation Committee was held on Tuesday, Feb­ruary 17, 1981 at 8:00 a.m. in Room 102 of the State Capitol. All members were present except Reps. Brand and Harp, who were excused. HOUSE BILLS 292, 293, 633 and 787 were heard and EXECUTIVE ACTION was taken on HOUSE BILLS 521, 541, 591, 609, 648, 787, 633, and 511.

The first bill to be heard was HOUSE BILL 293, sponsored by Rep. Gay Holliday. She distributed some amendments; see Exhibit "A." Currently, some recreational land is being assessed as agricultural land, and the difference in assessment figures is significant. 30% of the productive capacity of the land is the basis of an agricultural assessment, and 8.55% of full market value is the basis of recreational assessment. This amendment is not intended to preclude those who deserve the agri­cultural designation; it is designed to close a loophole. If the land is to be used as agricultural, and the dwelling is occupied year-round, it will be considered agricultural.

Mike Stephen, ~1ontana Association of Counties, then rose in SUPPORT of the bill. This bill tightens up the current law. Numerous situations occur in which the actual purpose of the land cannot be determined; this bill ties the acreage down to less than 20 acres. Also, the per­centages of income from the land are tightened up, and just what kind of situation would apply under this bill is clarified.

Roy McCaffree, Mussellshell County, said they feel a lot of their land which has been subdivided is not used as agricultural land, but is being claimed to be used in that way. Many demands have been placed on the local government from these areas receiving the tax hreak.

Hershel Robbins, from Mussellshell County, then rose in support of the bill, as amended.

Crenthe Toole, Montana Assessors' Association, then spoke, stating that the assessors have had a bad time under the present definition of agricultural land. It seems that those who appeal usually win in the Tax Appeals Board.

Ed McCaffree, Montana Association of Counties, then rose in support of the concept of the bill, but due to the vast acreage in the State, he wondered if there would be a possibility of having two sets of guidelines, possibly tied with the Eastern Congressional District or Gubernatorial District.

There were no OPPONENTS to HB 293. Questions were then asked. Rep. Holliday explained that the reason the bill had been amended down to 20 acres was because they were trying to be as reasonable as pos~i?le and acknowledge the areas where it would have been detrimental to hold the figure at 40 acres. \ Rep. Holliday then closed. The amendments do serve to strengthen the law. She quoted the Legislative intent of the Grain Belt Appraisal Statutes. The hearing on HB 293 was then closed.

HOUSE TAXATION COMMITTEE MEETING HINUTES February 17, 1981

Page 2

HOUSE BILL 292, sponsored by Rep. Norm Wallin, was then heard. Rep. Wallin submitted written testimony, and some amendments were proposed; see Exhibit "B."

Mr. Ed Eck, a Bozeman attorney, then rose in SUPPORT of the bill; see Exhibit "C."

Gary Langley, National Federation of Independent Business, then rose in support of the bill. He stated that he also spoke on behalf of Mons Teigen, Montana Stockgrowers Association and the Montana Cowbelles. 84% of the NFIB members responsing to a survey favor this bill. In addition, both the Stockgrowers and the Cowbelles have passed resolu­tions in favor of the bill.

Keith Anderson, Montana Taxpayers Association, then rose in support of the bill. 86% of their membership favors complete elimination of the Inheritance TAx. This amounts to tax reform which is badly over­due. The State surplus will cover this bill's fiscal impact. In the future this may not be the case, but this is one of the consequences of tax reform.

Tom Stoll, Inheritance Tax Division, Department of Revenue, then spoke up as an OPPONENT to HB 292. The Department doesn't think the loss of $5 million justifies the amount of relief granted. The greatest tax relief in effect is being given to the non-relatives. He also pointed out that on P. 1, line 8 of the bill, a section of the law is repealed which is the only place that permits administrative proceed­ings to eliminate the estate and if this law is repealed, people will have to go to the courts to have this done. He wanted a procedure drafted whereby the problems could be handled at the county level.

Questions were then asked. Rep. Dozier asked Mr. Eck a question about the examples in Exhibit "B." He wanted to know what the value of the estate in each of the brackets was. Mr. Eck said that couldn't be determined because the Inheritance Tax varies and it is impossible to look at the figure and give estate value. Mr. Stoll estimated that the estates would be large; possibly in the $1 million bracket. In response to a question from Rep. Sivertsen about loss of the Inheritance Tax as a reduction on Federal Income Taxes, he added that the Federal govern­ment was considering reducing the Federal Estate Tax.

Rep. Roth asked Mr. Stoll about his remark about the fact that most of the relief would be for non-relatives. He replied that when a tax is based on the relationship with the higher tax going to the most distant relationships, when the tax is removed, the relief is the greatest in that direction, also.

Rep. Asay suggested that the reference to statutes concerning transfer of title might be left out of the bill. Mr. Stoll replied that if this was done the Department of Revenue would then have the responsibility of handling the cases but not collecting the money. Rep. Nordtvedt pointed out that this section of the law was not being repealed in the

House Taxation Committee Meeting Minutes February 17, 1981

Page 3

bill; only amended. Mr. Stoll said that at any rate, the Department would have the job of handling these without any real reason to have them file.

Rep. Wallin stressed that the money involved in the inheritance tax had already been taxed under income taxes. Rep. Dozier submitted that often-times this was not the case; the deceased person had been able to avoid taxation. Rep. Wallin disagreed.

Rep. Wallin explained that the Senate Bill concerning the Inheritance tax dealt with lineal descendants while his bill removes the tax com­pletely. He added that he wanted to take all descendants off because the person had already paid his taxes, and this was a form of double taxation. Rep. Williams expressed disagreement with the statement and added that it was not fair to society to start distributing to people who were not even in the State. Rep. Wallin said he thought it was the deceased person's right to give the money wherever he wanted it.

Rep. Dozier expressed concern regarding abuse of the bill.

Regarding the reference in the Fiscal Note that the Inheritance tax is volatile over time, Rep. Nordtvedt explained that if a very rich individual were to die revenue in the State might go up dramatically.

Mr. Stoll stated that if the exemption only applied to lineal des­cendants, the revenue loss would amount to about $2 million per year, or about half of the present bill's fiscal impact. The impact would gradually go up, and by 18 months it would be at the rate of $2 million.

Rep. Wallin then closed. Montana's share of the estate tax is not involved in this bill, this bill eliminates the inheritance tax. Had there been no Montana income tax, he would concede that the recipients could share their money, but this isn't the case. The inheritance tax in Montana is a form of double taxation and should be done away with. The hearing was then closed on HB 292.

HOUSE BILL 787, sponsored by Rep. Robert Anderson, was then heard. Rep. Nordtvedt explained that this bill involved a checkoff on the State Income Tax form concerning the Nongame Wildlife management. This will have joint hearings in both the Taxation and Fish and Game Com­mittees. The Committee was asked to respond to the merits of the check­off provision only, of the bill.

Rep. Anderson explained the bill. This bill would allow Montanans to voluntarily contribute to the State's Nongame Wildlife Program. This bill will fund a previous Legislative mandate. License fees and ammunition taxes have funded it so far. Prior to 1979 a study con­cerning how other States handled funding suggested a checkoff system. This would place a checkoff box on the State income tax forms which would enable people to contribute $2 - 10 to the Program; no money would

House Taxation Committee Meeting Minutes February 17, 1981

Page 4

be taken from the General Fund. The Nongame Advisory Council would also be set up under the bill. The Committee would report biennially to the Legislature on the utilization of the funds.

Jim Phelps, current President of the Montana Audubon Council, then rose in support of the bill; see written testimony Exhibit "D." He submitted a letter on behalf of the Montana Wildlife Society in support of the legislation. Also, he added that a telegram from the Southwestern Sportsmens' Association was in support of the measure.

A representative of the Billings Audubon Society then rose in support of the bill. Minimal income from previous sources of funding has been generated and the checkoff system would be a convenient way to pro­vide for contributions.

Noel Rosetta, representing himself, then rose in support of the bill. He stated that, as a Colorado resident, he had used the checkoff, the procedure was simple, and he supported it.

Janet Ellis, on behalf of Bill Sternhagen, then spoke. She distri­buted sample tax forms from other States showing the checkoff; see Exhibit "E." The average taxpayer should find no difficulty in knowing the purpose of the checkoff and shouldn't have any trouble filling out the form. A copy of Mr. Sternhagen's testimony was submitted; see Exhibit "F."

Lloyd Duke, a lifetime rancher from Roberts, Montana, then spoke. He stated that they could use some help with their wildlife biologists. He pointed out that since he is not a hunter, he has had no vehicle by which to contribute to the Program.

Gene Allen, Administrator of the Wildlife Division of the Department of Fish, Wildlife, and Parks, then spoke. The Administrator of the Department, Mr. Jim Flynn, had requested him to corne and support the bill. In 1973 the Department was mandated to conduct a Nongame Program and the funding had been inadequate. A checkoff has worked elsewhere and provides an opportunity for people who want to su~port this program.

Martha Hassell, Last Chance Audubon Society, then rose in support of the bill. There is a good deal of volunteer research and study in Montana represented by the booklet the Helena Society has put to­gether; see Exhibit "G." She stressed that this sort of thing could be coordinated by proper funding. Recently in Iowa a checkoff was approved; it was called the "Chickadee Checkoff."

Larry Copenhaver, a member of the Missouri Breaks Audubon Society, then presented information on the checkoff system in other states. In the past three years, 9 - 12% of Colorado taxpayers have donated money, raising $650,000 in 1980. Other states have raised comparable sums.

Alfred Elwell, Prickly Pear Sportsmens' Association, then rose in

House Taxation Committee Meeting Minutes February 17, 1981

Page 5

support of the measure. In the six states that have this checkoff, the only problem so far has been that in Oregon the people wanted to give more than the checkoff provided for. No states have had any trouble with other groups trying to get a checkoff on the tax forms also. He pointed out that Federal funds might be coming soon, to help double State monies taken in.

Gary Baxter, Missoula Audubon Society, then spoke. He stated that he was also representing the University of Montana Chapter of the Audubon Society. He pointed out that the funding would be for a legal sub­division of State government and not a private group, and therefore it should not cause the latter to request a checkoff. As far as setting a precedent for other State agencies, in the five states he has contacted, none of them have had any Legislative action taken by any subdivisions of their State governments. In other words there isn't a trend in this direction.

There were no OPPONENTS to HB 787.

John Clark, Department of Revenue, then made some comments. Regarding the experience the State has had with a similar setup for campaign funding, he stated that the revenue to be generated under this bill might be comparable. Computer programs would have to be changed in the Dept., at some cost to them.

Questions were then asked. Rep. Devlin asked Mr. Allen how present funding was collected. He replied that a nongame certificate is sold for $5; however, the certificate wasn't convenient and collections were very low. It was probably more trouble than it was worth. Mr. Phelps added that they had to go to the Regional Headquarters to pay. Rep. Devlin wanted to know if there could have been more encouragement to purchase the certificates. He was told there could have been, but to make a trip from, for instance, Roundup to Billings would still have been an inconvenience.

Rep. Roth asked Mr. Anderson if this was the same bill that was intro­duced in 1979. He replied that the 1979 bill had been changed somewhat; the checkoff system is slightly different, and the Advisory Council is a change.

Rep. Roth wanted to know if the present funding could be maintained without the checkoff. Mr. Anderson replied that present funding comes from sportsmens' license fees and some sportsmen say that the people interested in non-consumptive uses are not sharing the burden. Rep. Roth commented that if the Audubon Society needed these funds, they might get national help. Mr. Anderson replied that the money was not for the Audubon Society but for that segment of the wildlife not being funded. Rep. Roth wanted to know if they had any particular programs in mind that needed funding. He replied that they did, but this would be gone into at the Fish and Game Committee hearing.

Rep. Dozier asked Mr. Allen if, given the economic crunch, he foresaw

House Taxation committee Meeting Minutes February 17, 1981

Page 6

having to eliminate a great part of the program presently being administered. He replied that that depended on what kind of budget they receive and whether or not they receive a fee increase. The worst scenario has them phasing out the program in the second year of the biennium.

Rep. Vinger then asked what the funding would be used for. Mr. Larry Thompson read off some of the ideas the Program could do; see written testimony Exhibit "H." Rep. Vinger expressed concern about develop­ment being shut down in the State because of nongame animal popula­tions. Mr. Phelps said that nothing could be shut down as such, he­cause nothing can be done without the consent of a land owner, on a nongame program. In response to a question from Rep. Switzer, Mr. Phelps said that predators weren't included with nongame animals.

Rep. Williams asked Mr. Anderson why they hadn't requested a General Fund appropriation as opposed to a checkoff. Mr. Anderson replied that currently, $44,000 has been put in the fund each year, and that is really only a token support for the Program. The checkoff might generate as much as $75,000, and there is a definite need for use of those funds. As far as going for a General Fund appropriation, that money might be wiped out and they feel the checkoff approach is more viable. Rep. Williams asked why they didn't go for an appropriation directly from the General Fund. Mr. Anderson replied that the idea behind the plan was that it was a voluntary plan.

Rep. Roth told Mr. Anderson that she felt the Council would just pro­vide for another layer of bureaucracy. Mr. Anderson disagreed, stating that The Advisory Council would be comprised of five neutral members who would be providing very valuable service to keep the Program going as the Legislature had wanted it to. He expressed the feeling that the Board would provide good accountability. Rep. Roth asked if the Department of Fish, Wildlife, and Parks didn't have this as part of their duties. Mr. Anderson replied that as the act is currently written, it does, but it is only a token support to the Program.

Mr. Baxter, in response to Rep. Devlin, stated that it was a possi­bility that private organizations could request checkoffs, but in the other States which have a checkoff this has not happened.

Rep. Anderson then closed. This is not an Audubon Council being dis­cussed. This act isn't new; it was established in 1973, and at present is only a token program. The nongame wildlife species are not a special interest. This program in the bill is a reasonable approach which has been used and tried in several other states and is effective. The hearing on HB 787 was then closed.

HOUSE BILL 633, sponsored by Rep. Steve Waldron, was then heard. All-terrain vehicles are taxed under Class 8 property, and realistic­ally, nobody pays their taxes. Other States have gone to requiring that all-terrain vehicles use trails under a system; however, upon

House Taxation Conuni ttee :1eeting Minutes February 17, 1981

Page 7

close inspection of the bill, it doesn't do what he would like it to do. It would require some serious consideration on a number of amendments. He asked that the Conunittee table the bill, and added that he would address the matter in the next session of the Legis­lature. He requested that any people wishing to testify be allowed to.

There were no PROPON~NTS nor were there any OPPONENTS to HB 633. There were no questions. The hearing was closed.

The Conunittee then went into EXECUTIVE SESSION. The Chairman intro­duced a Conunittee bill which addressed HB 65; copies were distributed; see Exhibit "I." Rep. Roth moved that the Conunittee introduce the bill. Rep. Nordtvedt then explained the bill. It changes a section of the tax codes for qualifying for Class 7 property from I 1/4 mile increments to I mile. This will keep the Southwestern Phone Company in its former tax bracket, and won't allow any other companies to abuse the privilege. Rep. Williams seconded the motion to introduce the bill. Rep. Williams said that the Subconunittee on this bill had decided against creating a separate classification. The Department of Revenue supposedly has researched this and sees no problems with it. Also, it might help future companies that might fall into a similar trap as the Southwestern Phone Company has.

The question was then called for; motion carried unanimously. Rep. Williams agreed to carry the bill.

It was then moved that HB 633 be tabled; motion carried unanimously.

Rep. Devlin then moved that HOUSE BILL 787 DO NO':!:' PASS. A precedent would be set for checkoffs on income tax forms. Also, the Council would be set up, which would cost money, and would add another govern­ing board within the existing bureaucracy.

Rep. Sivertsen said that he didn't believe the checkoff was the route to take. He expressed the belief that there were other ways of funding which would not impose on the Department of Revenue. He agreed that this bill would open the door to other checkoff requests.

Rep. Bertelsen then rose in support of the bill. He said that it was odd that there was no support for legislation for a program that the Legislature set up. This program is probably a lot more essential to the welfare of the State than is realized. These species help indicate what is happening to the land and the total ecosystem. He submitted that the bill wouldn't cost the Department of Revenue much money.

Rep. Williams said that he agreed with Rep. Bertelsen except that he didn't agree with the method of raising funds, and would rather go to the Appropriations Committee for funding. Rep. Bertelsen said that this couldn't be done, because it was not the will of the Legis-

House Taxation Committee Meeting Minutes February 17, 1981

lature.

Page 8

Rep. Roth rose in opposition to the bill. She said she didn't think the ecosystem would be maintained by the Program.

Discussion took place regarding alternative methods of raising funds. Rep Asay cited Ducks Unlimited's methods.

Rep. Dozier rose in support of the bill. He submitted that it was hypocritical to sav that nongame species should be protected without

also supporting the program. He submitted that it hasn't even been discovered what all the questions are in this area.

Rep. Oberg wanted to know what would happen if one Committee recommend­ed a DO PASS and the other recommended a DO NOT PASS. Chairman Nordt­vedt explained that the hearing had been at the behest of the sponsors, who wanted to meet the transmittal deadline, and therefore wanted both hearings on the same day.

Rep. Hart then rose in support of the bill. It gives the entire population of Montana an opportunity to participate in the Program. She pointed out that the Nongame Wildlife Program couldn't possibly contact all interested people on their own. Also, she did not feel a precedent would be set. The Legislature can always say "no" to other requests. This would reach the people who may not ever have been con­tacted but would like to contribute.

Rep. Switzer then rose in opposition to the bill. He expressed support for the protection of nongame wildlife, but felt the Audubon Society should help fund the Program.

Rep. Sivertsen pointed out that Ducks Unlimited held an auction to raise funds, and he would be willing to volunteer his services to the Nongame Program if they wished to have an auction.

The question was then called for on the motion of DO NOT PASS and the motion carried 10 - 7; see roll call vote. Chairman Nordtvedt announced that the Fish and Game Committee would also hear the Bill, and there would be two Committee Reports going to the floor of the House.

Chairman Nordtvedt then announced that he had made a procedural error, and had introduced a Committee bill without having the final vote to introduce it from the Committee, although there had been an affirma­tive vote to have it drafted. The bill in question would repeal the law connected with the withholding tax for nonresidents, and was drafted as an outgrowth of HB 451. Rep. Sivertsen moved that the bill be introduced as a Committee bill. Hotion carried unanimously.

HOUSE BILL 521 was considered. The related bill which Rep. Menahan had wanted the Committee to wait to hear before taking action on this bill was assigned to another Committee. Rep. Dozier moved that HB 521 DO PASS.

House Taxation Committee Meeting Minutes February 17, 1981

Page ~

Rep. Burnett said that the bill would not do away with any elections.

Rep. Harrington rose in support of the bill. Not having to go back and ~te on something is what would happen, and he feels this would be a good thing.

Rep. Sivertsen wanted to know the reasoning behind thinking that once a level of funding has been established, it should not be up for re­view of the public. If it is believed that the taxpayers are competent, then their treatment of the schools will be proper. This will take the taxpayers out of the school system by only allowing them to vote on an increase.

Rep. Nordtvedt pointed out that other areas had to be reappraised at least every two years. Foundation money will probably be poured in greater than inflation. To lock in levies and put the burden on the taxpayer to reduce his levy would not he very reasonable under these circumstances.

Rep. Switzer said that this bill was almost a subterfuge to pass the same levy as the previous year and if only three more mills are needed, it would look like it was three mills but would really be three plus the original amount.

The question was then called for on the motion of DO PASS. Motion failed,with Reps. Oberg, Dozier, Hart and Harrington in favor. The vote was reversed for a DO NOT PASS recommendation.

Rep. Harrington then moved that HOUSE BILL 511 DO PASS. He pointed out that this bill almost passed the entire Legislature in 1979. This bill's passage would give the schools a better idea of what they would have to work with. Right now, the second year's budget is not passing and this is creating a problem. This would put funding on the same cycle as Foundation Program funding. Rep. Oberg rose in support of two year funding. Rep. Devlin submitted that a number of agencies did not like two-year budgets.

Rep. Harrington pointed out that if additional fundin~ was needed for the second year, this could be asked for on the second year.

Rep. Burnett said that it would be inequitable to make a two-year determination because each year the budget has to be collated with the "A" and the liB."

Rep. Harrington said that one of the problems with the system was that even with decreasing enrollment, inflation causes costs to rise. Under this bill, it might not even be necessary to try to levy another mill the second year, and this would be a savings to the School Districts. Rep. Williams stated that when the total mill levy is rejected, it wipes out all the previous financing, and this puts the School Boards in a bad position.

House Taxation Committee Meeting Minutes February 17, 1981

Page 10

Rep. Asay said he thought it would be more difficult to pass a two­year levy bound to a particular sum, than on a one-year basis. Also, the two-year estimate wouldn't be as reliable. Rep. Williams argued that this bill did not bind anyone to a two-year budget, the privilege to plan a two-year budget was all that was being given.

The question was then called for on the motion of DO PASS. There was a tie vote, and the bill was to await further action by the Committee; see roll call vote.

Rep. Zabrocki then moved that HOUSE BILL 541 DO PASS. In a previous session of the Legislature this bill was passed but was invalidated because of the repealer in another bill. This same problem, it was stated, would not arise again. Rep. Neuman brought up the Fiscal ~ote, which indicated a decrease in County revenues. Rep. Sivertsen said that the loss would be made up on the local level because it would be added on to the other properties.

Rep. Oberg said that he felt this bill would be a vast improvement of the Senior Citizens' property tax relief. Under this bill the most tax relief is being given to the people who need it the most.

The question was called for on the DO PASS motion; motion carried unan­imously.

HOUSE BILL 591 was then considered. Discussion took place regarding what kinds of housing would qualify under this bill. Rep. Zabrocki said that the owners of the housing have no incentive to rent because they are guaranteed their profit by the federal government. Rep. Nordtvedt pointed out that there is a government subsidy on the loan already. Rep. Williams said that there were already a number of built­in privileges.

Rep. Hart stated that killing this bill would not help the problem of taking advantage of all the good things the federal government offers. The intent of the bill is to provide rent relief.

Rep. Dozier said that if the property owner's taxes are lowered, there will be no guarantee the savings will go back to the renter, whose rent payment is subsidized anyway.

The question was called for on the motion of DO NOT PASS; motion carried with Rep. Harrington opposed.

HOUSE BILL 609 was considered. Rep. Zabrocki said he had a problem with the bill, because it would take 10 years to get 100% of a com­munity's tax base.

Rep. Switzer moved that the bill DO PASS. Rep. Williams made a sub­stitute motion of DO NOT PASS.

House Taxation committee Meeting Minutes February 17, 1981

Page 11

Rep. Harrington stated that somewhere, an incentive needed to be provided and therefore he was in favor of the bill.

Rep. Dozier said that two separate taxes and two separate entities of government were being dealt with and the local cow~unity won't be helped by this bill.

Rep. Vinger expressed the belief that there would be money for the local governments. He submitted that basically, the same amount would be paid as under an inventory tax, for the first five years. He said that he supported the bill.

Rep. Underdal questioned whether this bill would influence where an industrial plant located. Rep. Nordtvedt stated that he felt this would have an influence on the industry's decisions. Rep. Williams pointed out that the voters wouldn't have a chance to help decide. He felt that if the bill could be aimed at small businesses, it would be acceptable. At this time, the industrial revenue bond is available to use an incentive, and it doesn't have an impact on the local income from property taxation. Also, this bill would transfer the up-front money required for local impact in some industries. He stated that he had been provided with gasification plant information from the Billings area Chamber of Commerce.

Rep. Switzer suggested putting a limit on the size of the industry.

The question was then called for on the motion of DO NOT PASS; motion carried 13 - 2; see roll call vote.

Rep. Devlin moved that HOUSE BILL 648 DO PASS; motion carried unani­mously. The meeting was adjourned.

Rep. Ken Nordtvedt, Chairman

da

HB 293 AN ACT TO REVISE THE ACREAGE AND ANNUAL GROSS INCOME QUALIFICATIONS

FOR AGRICULTURAL LAND ASSESSMENT; TO PROVIDE ELIGIBILITY CRITERIA I j

FOR ASSESSMENT OF RECREATIONAL LAND AS AGRICULTURAL; AMENDING SECTION

15-7-202, MCA.

Page 1, line 17 is amended to read:

"(a) the area of such land is not less than; 49 20"

Page 2, line 3 is amended to read:

"consumption the equivalent of ±5~ 5~ 20% or more of the owners'"

Page 2, line 19 is amended to read:

"actively devoted to agricultural AS DETERMINED IN SECTION 1 and

a dwelling that is"

VISITORS' REGISTER

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IF YOU CARE TO WRITE COMMENTS, ASK SECRETARY FOR LONGER FORM.

PLEASE LEAVE PREPARED STATEMENT WITH SECRETARY.

Form CS-33 , _ 0'

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Amendment to HB 292

1. Amend title, line 23. Following: "APPLICABILITY DATE" Insert: "AND AN EFFECTIVE DATE"

2. Page 32. Following: line 25 Insert: "Section 42. Effective date. This act is effective on

passage and approval."

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I appreciate this time to tell you a little about HB 292.

I have a witness to address this committee in greater expertise

after I finish!

HB 292 is a bill to eliminate the Montana State Inheritance

Tax. That in simple language is what it does. It does nothing

to the State Estate Tax and as my witness, Mr. Ed Eck, will

explain and the reasons for both.

Mr. Eck is an attorney in Bozeman who works exclusively

with Estates and Inheritances. For that reason, he will also

answer your questions regarding the impact of inheritance taxes

as ~ffected by this bill.

Let me tell you my interest in inheritance taxes. We all

at some time are involved. Either our age is in a bracket where

we are in line to receive an inheritance or we are in the age

group that wants to leave an inheritance to certain people,

organizations, or both. The amount of time and accountant's

fees and attorney's fees to do what one wants with his property

becomes a matter of considerable expense. I want by means of

this bill, to eliminate part of that expense and to permit the

party who has put together some net worth to distribute them

to those he loves without the State taking a part away from the

recipients.

Most of the tax money received now by the State come from

the smaller contributors as the information sheet,received from

the state fiscal office in the Mitchell Building will show. I

1869 estates paid from $1 to $5000 in total taxes for a total

of $1,913.000. The largest estateS were paid by only 5 estates

Page 2 February 13, 1981

and they contributed $944,000 total. This is Estate and Inher-

itance taxes combined. The total revenue paid the state in 1980

was less that $7,000,000 and about $5,000,000 of that was

inheritance tax. I submit that this is too much and should be

at zero amount because the people who gave t~is money to bene-

ficiaries have already paid their income taxes in putting

together their net worth. An inheritance tax is double taxa-

tion and each one of us is in a position to receive a gift or

to leave a gift by means of a will. I point out it is double

taxation, it costs the donor considerable expense in hiring

professional assistance in establishing a will, and it is

especially burdensome to farmers, ranchers, and smaller estates.

This is the purest kind of tax relief.

•

GROSS ESTATE OF $175,625

· , I. Tax Payable Under Present Law

•

•

•

•

•

Estate left to

Surviving Spouse Children or Grandchildren Brothers or Sisters Aunts, Uncles, 1st Cousins Other Persons

Federal Estate

Tax

-0--0--0--0--0-

Montana Inheritance

Tax

-0-3,512 7,025

·10,536 14,048

II. Tax payable if Montana Inheritance Tax is Repealed

• Estate left to:

~ Surviving Spouse Children or Grandchildren Brothers or Sisters

• Aunts, Uncles, 1st Counsin Other Persons

•

Federal Estate

Tax

-0--0--0--0--0-

• Example I

Montana Estate

Tax

-0--0--0--0--0-

Montana Estate

Tax

-0--0--0--0--0-

-III. Tax Payable if Both Montana Inheritance and Estate Taxes Repealed

•

•

•

-•

-

Estate left to:

Surviving Spouse Children or Grandchildren Brothers or Sisters Aunts, Uncles, 1st Counsin Other Persons

Federal Estate

Tax

-0--0--0--0--0-

Total Tax

-0-3,512 7,025

10,536 14,048

Total Tax

-0--0--0--0--0-

Total Tax

-0--0--0--0--0-

GROSS 'ESTATE OF $425,625

.. r. Tax Payable Under Present Law

Federal Montana Estate Inheritance

.... Estate left to: Tax Tax

• Surviving Spouse -0- -0-

Children, 83,512

• Grandchildren credit 7,620 75,892 8,512

Brothers, 83,512 III Sisters credit 7,620

75,892 17,025

• Aunts, Uncles, 83,512 1st cousins credit 7,620

75,892 25,537 •

Other Persons ~3,512 credit 7,620

• 75,892 34,049

.. II. Tax Payable if Montana Inheritance Tax is Repealed

Estate left to:

..

..

..

Surviving Spouse

Children, Grandchildren, Brothers, Sisters, Aunts, Uncles, 1st Cousins, Others credit

Federal Estate

Tax

-0-

83,512 7,620

75,892

Montana Estate

Tax

-0-

-0-

-0-

-0-

-0-

Montana Estate

Tax

-0-

7,620

III. Tax Payable if Montana Inheritance and Estate Tax is Repealed

III

Sstate left to: .. Surviving Spouse

.. Children, Grandchildren, Brothers, Sisters

'Aunts, Uncles, 1st .. Cous ins, Others.

-

Federal Estate

Tax

-0-

83,512

Example II

Total Tax

-0-

84,404

92,917

101,429

109,941

Total Tax

-0-

83,512

Total Tax

-0-

83,512

GROSS ESTATE OF $1,000,000 .

"'I. Tax Payable Under the Present Law

Federal Montana Estate Inheritance

-.r:sta te left to: Tax Tax

• Surviving Spouse 108,800 credit 33,200

75,600 -0-

lit Children, 201,300 Grandchildren credit 33,200

168,000 20,000 ,. Brothers, 201,300 Sisters credit 33,200

• 168,100 40,000

Aunts, Uncles, 201,300 1st Cousins credit 33,200

• 168,100 60,000

Others 201,300 III credit 33,200

168,100 80,000

• II. Tax Payable If Montana Inheritance Tax is Repealed

.. III

..

..

Estate left to:

Surviving Spouse

Children, Grandchildren, Brothers, Sisters, Aunts, Uncles, 1st Cousins, Others

Federal Estate

Tax

108,800 33,200 75,600

201,300 33,200

168,100

Example

Montana Estate

Tax

33,200

13,200

-0-

-0-

Montana Estate

Tax

33,200

33,200

III

Total Tax

108,800

201,300

204,100

228,000

248,000

Total Tax

108,800

20~,300

III. Tax Payable If Both Montana Inheritance and Estate Tax Were Repealed .. .Estate left to:

•

..

Surviving Spouse

Children, Grandchildren, Brothers, Sisters, Aunts, Uncles, 1st Cousins, Others

Federal Estate

Tax

108,800

201,300

Total Tax

108,800

201,300

---

Tax Collected

Percent Paying for this Percent Number of of Total State Category of Total

Estates Estate Tax of (Millions) Tax Paid

1869 87.8% $1 - $5,000 1.913 28.5%

247 11.6% $5,000-50,000 3.211 47.8%

10 .4% $50,000-100,000 .654 9.7%

5 .2% Over $100,000 .944 14.0%

2231 100 % 6.722 100.0%

TESTIMONY OF E. EDWIN ECK MORROW, SEDIVY, OLSON,

SCULLY & ECK, P.C. P.O. Box 1168 Bozeman, Montana 59715

Mr. Chairman and Members of the Committee:

'TAy/f-T70AJ z/' 7/ 'i J Ei'l-HCJii "C"

I am Ed Eck, an attorney in Bozeman, who practices law

primarily in the areas of income and estate tax planning and

related areas such as probate. I am here to speak in behalf

of House Bill 292 which would repeal the Montana Inheritance

Tax and those sections of Montana law that apply to the

administration of the Inheritance Tax.

Attached to a written transcription of my comments as

Exhibit "A" is the Fiscal Impact as prepared by the Department

of Revenue. You will note that the Department of Revenue

projects a decrease of $4,750,000 of revenue in fiscal year

1982 and $5,000,000 in fiscal year 1983.

Certainly when compared with the other sources of

revenue available to the State of Montana, the Montana Inheri-

tance Tax is less than significant. It is simply not a good

revenue generator.

In analyzing the tax, the next question we are forced to

ask is whether there are any significant social goals which

are being achieved through the Inheritance Tax? The only

imaginable goal for the Tax might be an attempt to provide

some monetary equality among our citizens. Various committee

reports of the Joint Committee on Taxation of the U.S.

Congress occasionally refer to this goal in terms of

distributing wealth to "competing economic sources." In

other words, some might argue that heirs do not earn their

inheritances, and therefore such inheritances should be

taxed in part and distributed to the government.

While t absolutely do not agree with this social goal of

redistribution of wealth, I submit that the Montana Inheritance

Tax is not a viable means of achieving that goal. In fact,

the Montana Inheritance Tax is a greater burden comparatively

on small and medium sized estates, than on larger estates.

Again, attached to my comments as Exhibit "B" is a chart showing

the number of estates in 1980 and the Montana Inheritance Tax

paid by these estates in various categories. The first category

is those estates paying up to $5,000 of Inheritance Tax. The

next category show estates paying up to $50,000 of Inheritance

Tax. When you add those two categories together, you can see

that these lower categories account for 76.3% of the total

tax paid. Only 23.7% of the total Inheritance Tax comes from

estates paying more than $50,000 in Montana Inheritance Tax.

In other words, these figures suggest that the Montana

Inheritance Tax is not effectively redistributing wealth of

large estates. To quite an extent, this is a function of the

Inheritance Tax Tables. Such a table is attached to. my comments

as Exhibit "C". You will note that different exemptions and

-2-

rates apply depending upon the relationship of the decedent

to the heir. Each heir has a specified statutory exclusion,

and the rates are applied to the share of each heir.

For example, let's assume a decedent had a $500,000 estate

which he leaves four nieces and nephews equally. Disregarding

the Federal Estate Tax, the share for each would be $125,000

($500,000 divided by 4). The tax on each share would be

computed as follows:

$125,000 distributive share - 1,000 exemption 124,000 taxable share

4% of $25,000 = $1,000 8% of $25,000 = $2,000

12% of $50,000 = $6,000 16% of $24,000 = $3,840

TOTAL $124,000 = 12,840

Since there are four nieces and nephews, the total Montana

Inheritance Tax would be $51,360.

The Federal Estate Tax rates vary from 18% to 70% - significantly

higher than the brackets for Montana Inheritance Taxes. Taking

the same $500,000 estate distributable to nieces and nephews,

the Federal Estate Tax would be computed as follows:

$500,000 Taxable Estate

$155,800 - 47,000 - 10,000 $ 98,800

Tenative Tax Unified Credit Credit for State Death Taxes Federal Estate Tax

-3-

In short, the Federal Estate Tax is almost double the Montana

Inheritance Tax. A Federal Estate Tax schedule is attached

hereto as Exhibit "D."

For another example, let's assume that the estate totals

$1,000,000 and is distributed to the same four nieces and

nephews. The Federal Estate Tax would be computed as follows:

$345,800 -47,000 -33,200

$265,600

Tenative Tax Unified Credit Credit for State Death Taxes Federal Estate Tax

Montana Inheritance Tax would be based upon the distributive

estate (the taxable Federal estate less the Federal estate taxes).

$1,000,000 - 265,600

$ 734,400

Taxable Estate Federal Estate Tax Distributable Estate

Since there are four nieces and nephews, the share for each would

total $183,600. Because there is a $1,000 exemption for nieces

and nephews, the taxable share would total $182,600.

4% of $25,000 8% of $25,000

12% of $50,000 16% of $82,600

$182,600

= = = =

$1,000 $2,000 $6,000 $13,216 $22,216

Again, since there are four nieces and nephews the Montana Inheritance

Tax would total $88,864. This is significantly less than the

$265,600 of Federal Estate Tax. The larger the estate, the larger

the marginal estate tax bracket. The highest bracket is 70% which

is applied to estates in excess of $5,000,000. The Hontana

Inheritance Tax, on the other hand, achieves its highest bracket

-4-

~~~~~ ---------- ---

when the share of each heir (not the total estate) is $100,000

in excess of the applicable exemption.

I am not suggesting that I favor the Federal Estate Tax.

I do not. Philosophically, I feel that both the Montana

Inheritance Tax and the Federal Estate Tax constitute double

taxation. The property has been subject to income taxes already

during the decedent's lifetime. After death, the Federal and

State governments are taxing it again. These taxes, expecially

the Federal Estate Tax, can destroy the individual incentive to

save.

Nevertheless, when we look at Hontana Inheritance Tax, we must

make two observations. First, it is not a big revenue generator.

Second, as compared with the Federal Estate Tax, it does not

effectively redistribute wealth. Consequently, it is clear

that that Montana Inheritance Tax serves the purpose of taxation

of only small and moderate sized estates. Finally, I should note

that House Bill 292 will not disturb the Montana Estate Tax.

As noted in the computation of Federal Estate Taxes above,

the Internal Revenue Code has a credit for State Death Taxes.

Basically it is a maximum credit. To the extent that Montana

does not have death taxes to consume that credit for State

Death Taxes, the estate will not be entitled to the credit.

Additional taxes will be payable to the Federal Government.

-5-

Thus, the Montana Estate Tax is sometimes called a "sponge"

tax. The Montana Estate Tax does not add additional taxation

to Montana citizens or estates. It is merely a question of

whether the money is paid to the State of Montana or the

Federal government. In short, House Bill 292 does not

eliminate this tax. I suggest that as long as there is such

a Federal credit, the Montana Estate Tax should remain intact.

I have attached a copy of the rate table for the computation

of the credit for State Death Taxes for your convenience.

-6-

_:EXHIBIT "A"

.. STATE OF MONTANA

REOUEST NO. 159-81

FISCAL NOTE

Form HI>-15

_n compliance with a written. request received .Janllary 22 , 19 -.aL, there is hereby submitted a Fiscal Note

for . ~OUSE. BILL 292 ____ pursuant to Chapter 53, Laws of Montana, 1965 - Thirty-Ninth Legislative Assembly.

Background information used in developing this Fiscal Note is available from the Office of Budget and Program Planning, to members

• of the legislature upon request.

DESCRIPTION -An act repealing the Montana Inheritance Tax and amending those sections that apply to the administration of both the Inheritance Tax and the Estate Tax.

• ASSUMPTIONS

1. •

Inheritance Tax revenue under the current law is $6.7 million and $7 million for FY 82 and FY 83, respectively.

2. Estate Tax revenue is $2 million for both fiscal years. Note that actual Estate • Tax revenue can be extremely volatile over time.

FISCAL IMPACT

• General Fund

Under current law Under proposed law

~ Estimated Decrease

•

•

..

.. PREPARED BY THE DEPARTMENT OF REVENUE

•

•

.)

•

..

FY 82 $6.75 M 2.00 M

($4.75 M)

FY 83 $7.00 M

2.00 M ($5.00 M)

BUDGET 01 RECTOR ---~- --,- - .-

Office of Budget and Program Planning

Date: ,.:l b .. ( I

Number of Estates

1869

247

10

5

2231

EXHIBIT "B"

/fjc, ----------

1980 INHERITANCE TAX REVENUES

Tax Collected

Percent Paying for this of Total State Category Estate Tax of (Millions)

87.8% $1 - $5,000 1.913

11.6% $5,000-50,000 3.211

.4% $50,000-100,000 .654

.2% Over $100,000 .944

100 % 6.722

Percent of Total Tax Paid

28.5%

47.8%

9.7%

14.0%

100.0%

EXHIBIT "C"

" MONTANA INHERITANCE TAX RATE SCHEDULE

------. WHEN DECEDENT DIED ON OR AFTER JULY 1, 1977 First Next Next All Over

in exc!!SS of'lxem!)t.

~Z:i QQ2 ~Z:i QQ2 S~Q QOQ ~1Q9..Q2Q.. Surviving spou. Exemption: entire distributive

share 2 4 '3 8

Minor lineal descendants 15,000 2 4 6 8 Adult lineal descendants ~nd linea! anceonors 7,C.:)0 2 4 6 8 Brothers, sisters or descendants thereof 1.800 4 8 12 16 Son's wife or daughter's husband 1.0eO 4 B 12 16 Aunt. uncle or first cousin ~~')~e G 12 13 ~4

" Any other cegree of cons.:mguinity, stranger in blood or corpor~tion None 3 1G 24 .,. .. .. n.

EXHIBIT "0"

FEDERAL ESTATE TAX RATES

(c) Rate schedule. If the amount "Ith respect

to "bleb tile tentady. to to be computed Is;

Not over 5 10,000 ..... . Over 510,000 but not

over 520,000

Over 520,000 but not oller S40,ooo

Over $40,000 but not over 560,000

Over 560,000 but not over 580,000

Over 580,000 but not over 5100,000

Over 5100,000 but not over 5150,000

Over 5150,000 but not over 5250,000

Over 5250,000 but not oller 5500,000

Over 5500,000 but not over 5750,000

Over 5750,000 but not over 51,000,000

Over 51,000,000 but not oller 51.250,000

Over 51,250,000 but not oller 51.S00,ooo

Over 51.500,000 but nOl over 52,000,000

Over 52,000,000 but not oller 52,500,000

Over 52,500,000 but not over 53,000,000

Over 53,000,000 but not over 53,500,000

Over 53,500,000 but not over $4,000,000

Over $4,000,000 but not oller $4,500,000

Over $4,500,000 but not over 55,000,000

Over 55,000,000 ...... .

the tentati .. to Is: 18 percent of such amount. 51.800. plus 20 percent or

the ellcess of such amount over 510,000.

53,800, plus 22 percent or the ellcess of such

amount over 520,000. 58,200, plus 24 percent or

the ellcess of such amount over S40,OOO.

513.000, plus 26 percent of the ellcess of such

amount over 560,000. S 18,200, plus 28 percent or

the ellcess of such amount over 580,000.

523,800, plus 30 percent or the ellcess of such

amount over 5 100,000. 538,800, plus 32 percent of

the ellcess of such amount o ... er 5150,000.

570,800, plus 34 percent of the ellcess of such

amount over 5250,000. 5155,800, plus 37 percent of

the ellcess of such amount over 5500,000.

5248,300, plus 39 percent of the ellcess of such

amount oller 5750,000. 5345,800 plus 41 percent of

the ellcess of such amount over 51,000,000.

S448,300, plus 43 percent of the ellcess of such

amount over 51.250.000. 5555,800, plus 45 percent of

the ellcess of such amount oller 51,500,000.

5780,800, plus 49 percent of the ellcess of such

amount over 52,000,000. 51.025,800, plus SJ percent

of the ellcess of such amount over 52.500,000.

51,290,800, plus 57 percent of the ellcess of such amount oller 53,000,000.

51.575,800, plus 61 percent of the ellcess of such amount over 53,500,000.

51.880,800, plus 65 percent of the ellcess of such amount oller 54,000,000.

52,205,800, plus 69 percent of the ellcess of such amount oller $4,500,000.

52,550,800, plus 70 percent 0( the ellcess 0( such amount over S5,OOO,OOO,

EXHIBIT "E"

CREDIT FOR STATE DEATH TAXES

(b) Amount or credit. The .::redit allowed by this section shall not exceed

the appropnate amount stated in the following table: If the adjusted taxable

estale is: :'1/<'1 ,l\ er S40.000

O'er 5Q(1.lUJ bUI nOI o'er SI~.COJ.

O\er 51-1{),1X(j bUI nol o'er S2-W.IXX>.

O'er 52-1{).COJ but not Ll\er S44Q.COJ.

O'er S4-W.1XX> but not L" er 564Q.iXlO.

0, er S04O.',XXl but nol ,n er 58-1{).'XlO.

0, er S ~.j{).LX"fj but nol L" er 51.!J-+O.IXX>.

O'er 5 1.C40.IXX} but not ", er S I. 5-1{).OOO.

O'er 5 1.~40.'))) but not ,1\ er 52.040,000.

O'er 52.04Q,OCX> but nL't ,ner 52.5-1{).000.

0, er S2.54Q,OOO but not mer 53.040.000.

0, er 53.(\4().OOO but not o,er S3.54Q,OOO.

O'er 53.540.000 but not o,er ~.04Q.000.

O'er 54.1)4I).1XX> but not e1\ er 55.040.000.

O'er 55.040.000 but not o,er 56.040.000.

O'er 56.04Q.000 but n,1t 0' er 57.040.000.

0"" S7.o.w.000 bUI not O,'er 58.040.000.

O'er 58,040,000 bul not mer 59.040,000.

O\er S9,04Q.000 bul not o\er S 10.04Q,OOO.

O'er S 10.040.000

The maximum tax credit shall be:

8/10ths of 1% of the amount by which the ad­Justed !.Jxable estate ~,,­~eeds 54Q.0CX>.

5400 plus 1.6'1: of the ex-cess o\ler 590.000.

S 1.200 plus 2.4% llf (he excess over 514Q.000.

53.600 plus 32% of the excess O\(r 5~4Q.000.

510.000 plus 4% of (he ell-cess o'er S440.000.

518.000 plus 4.8"'0 of (he excess o\ler 564Q.000.

527.600 plus 5.6'1: of (he e.\cess o,er 584Q.OOO.

538.800 plus 6.4"'0 of (he ~xcess 0' er 51.04Q.000.

570.800 plus 72% of (he e\Cess over 51,54Q.000.

SI06.~OO plus 8% of the e.\';ess o,er 52.04Q.000

$146.800 plus 8.8% of the excess over 52.54Q.OOO.

5190.800 plus 9.6""0 of the excess over 53.04Q.000.

5238.800 plus 10.4% of the excess over 53.54Q.000.

5290,800 plus 112% of (he excess over S4.04Q,OOO.

S4Q2.800 plus 12% of the e.\cess over S5.04Q,OOO.

5522.800 plus 12.8% of the e.\cess over S6,04Q.000.

5650,800 plus 13.6% of (he excess over S7.04Q.000.

5786.800 plus 14.4% of the excess over 58.040.000.

5930.800 plus 15.2% of (he ellcess over 59.040.000.

51.082.800 plus 16% of the ellcess over 510,040.000.

For purposes of this section, the term "adjusted taxable estate" means the taxable estate reduced by S60.OO)'

VISITORS' REGISTER

HOUSE I C'--l< 4-h ~_' / '-. COMMITTEE ----------------------------BILL 1¥:rl H[,;':') y ~ f iii':;' Date ::; / 7/" /

SPONSOR: __ ~f~~==i=/='~~~~~~{~·'DA~~~~~~,~bOO~~ c-·

NAME RESIDENCE

~~~e+ E( lis

REPRESENTING

I ~/.p.

SUP- OP­PORT POSE

: Jfj

IF YOU CARE TO WRITE COMMENTS, ASK SECRETARY FOR LONGER FORM.

Form CS-33 1-81

PLEASE LEAVE PREPARED STATEAENT WITH SECRETARY.

VISITORS' REGISTER

COMMITTEE

BILL --,'.:-S2- J ~ 1 Date <~/I-</(

SPONSOR L~ iQ t -+' .0 ::coL.~c~~

NAME RESIDENCE REPRESENTING

!

, :

I !

I I i i

i IF YOU CARE TO WRITE COMMENTS, ASK SECRETARY FOR LONGER FORM.

Form CS-33 1-81

PLEASE LEAVE PREPARED STATEMENT WITH SECRETARY.

! 1

I i , I j

OP­POSE

January 21, 1981

THE WILDLIFE SOCIETY MONTANA CHAPTER

James H. Phelps, President Montana Audubon Council 2110 Bradbrook Court Billings, Montana 59102

Dear Mr. Phelps:

The Montana Chapter of the Wildlife Society, an organization of practicing wildlife professionals with approximately 150 members throughout our state, is proud and pleased to endorse the Montana Audubon Council's measure to enhance Montana's general wildlife program and seek revenue for this effort with a voluntary contribution using a state income tax return check-off system.

We are aware of the success of this type of fund raising pro­gram in Colorado and Oregon, and believe Minnesota and Ken­tucky will experience similar success when they receive their first contributions this spring. We know of a number of other states, including our neighbor Idaho, that are introducing similar legislation this winter. More important, we know that such funds have been used to increase the general know­ledge of the whole wildlife resource and popular understanding and awareness of its place in our lives.

,

We believe there is a general interest in wildlife in Montana. We recognize the rightness of non-consumptive users of wildlife having an opportunity to pay their fair share of the cost of wildlife programs which benefit them. We hold that there are many hunters and non-hunters, fishermen and non-fishermen who are sufficiently interested in the welfare of wildlife to make a contribution if given a tax check-off opportunity. We trust this constituency will have an opportunity for active involve­ment and participation in programs that will result from this new revenue.

We wish you success and offer support.

Robert G. Hensler, President Montana Chapter, Wildlife Society

MWA/mjw

AN ORGANIZATION FOR PROFESSIONAL WILDLIFE BIOLOGISTS

1HE MJ~1'ANA AIJDUBO;-.J COUr'\CIL

Testimony by Jim Phelps, President Montana Audubon Council,

Supporting HE 787

Mr. Chairman and members of the Committe~,

My name is Jim Phelps from Billings, Montan~and I am the current president of

the Montana Audubon Council. The Council represents 8 chapters of the Montana

Audubon Society. Our chapters are located in the Flathead Valley, the Missoula

and Bitterroot Valleys and in the Butte-Anaconda-Dillon areas in Western Montana.

In eastern Montana we have chapters in Helena, Boze~~;i~t~at Falls and Miles City.

Our membership is approaching nearly 2,000.

More than half our states have __ nongame wildlife programs funded by a variety

of methods ranging from sportsmens license fees, sales taxes, general fund appro­

priations and the sales of special license plates on automobiles. Six states

including Utah, Colorado, Oregon, Minnesota, Kentucky and Kansas fund their pro-

grams with the voluntary tax check-off. Colorado was the first state to adopt

this "check-off" in 1977:providing us with three years experience with this method.

Their results indicate that approximately 10% of these taxpayers contributed an average thelr

of $3-$5 fromArefunds to the state's nongame program. Based on these statistics,

we should be able to raise about P5POO a year which we feel is sufficient to carry

out a program.

I participated on the governor-appointed Advisory Council. Our research

indicated that most state wildlife programs are supported by special taxes and

fees. The tax check-off system, therefore, follows in this tradition.

Interest ~d concern for nongame wildlife is growing in Montana. This is

reflected in the growth of the Montana Audubon Society which has recently added

new chapters in Great Falls and Miles City. We urge you recoqnize the need for

Montana to improve its nongame program and pass HB 787. Thankyou.

TESTI~{)~'Y SUPPORTING HE 78: Feb. 17,1980 -

This statement IS presented in behalf of Bill Sternhagen, a Helena attorney:

I was a member of the Governor appointed Nongame Advisory Council that

supported the tax checkoff in 1979. I support this checkoff method still.

After examining the tax forms used in several states, as shown here, it 15

my opinion that the average taxpayer will find no difficulty in knowing the

purpose of this checkoff and will be able to decide for himself/herself whether

he/she wishes to contribute to the funding. I do not believe that people will

have any trouble filling out a tax form that contains such a checkoff.

I urge you to pass HE 787. Thank you Mr. Chairman and members of the

committee.

JI

--

Check-ofts

'T()LKccTf'ON 21 17 /8 ; e-><-I-hG; r <'E"

COLORADO @

@

@

~~/~~; ~~:I~~60~~~:~~EI~;0 .IN.~O.M~. T~X.Y~~~: .~N~.E~", .. , ............• @! L ______ IJ-L-~

.................. @E I .@ Is,-s _====~LJ==:I

NET TAX. SUBTRACT THE AMOUNT ON LINE 16 FROM THE AMOUNT ON LINE 15 ..

IF LINE 14 IS LARGER THAN LINE 17, ENTER AMOUNT COLORADO OWES YOU .............. .

COLORADO NONGAME WILDLIFE PROGRAM. CHECK IF YOU WISH TO DESIGNATE 0 $1, 0 $5, 0 $10, OR --~-'-' $ __ (WRITE IN AMOUNT) OF YOUR TAX REFUND TO THIS PROGRAM. IF THIS IS A JOINT OR A COMBINED lsi I RqURN, CHECK IF SPOUSE WISHES TO DESIGNATE 0 $1,055,0 $10, OR $ __ (WRITE IN AMOUNT).@· _._~

.. ··®E 1) SUBTRACT THE AMOUNT ON LINE 19 FROM THE AMOUNT ON LINE 18. THIS IS YOUR REFUND - ® @ IF LINE 17 IS LARGER THAN LINE 14, ENTER THE AMOUNT YOU OWE COLORADO. I. -----r- l

MAKE CHECK OR MONEY ORDER PAYABLE TO THE COLORADO DEPARTMENT OF REYENU_E_._._ .. _._ .. _._. _ .. _._._@ __ I..L~_$ _______ U KANSAS ----

27. Balancc (Subtract line 26 from line 19) (Cannot be less tnan zero)

28. Kansas income tax withheld (Attach Kansas copies Form W-2)

29. Estimated tax pa:9 30. Solar energy refund

Make dlCCk or mono',

ordcr pilYJble 10

Kilns<\S Income Tax

31. Total prepaid credits Add lines 28, 29 & 30) 31 =-~~:~~~~~:;:;;:"'::;~~:=:::..L.---:--=--________ ~:--___ ----::-.,+:~ ____ -_-_ .. 32.

33.

BALANCE DUE (If line 27 is greater than line 31) [TJ InteresL __ ~l---====::.M .:12. [W] I [Xl Credit Forward

REFUND or Estimated tax credit carry forward (If line 31 is greater than line 27) _~3 _____________ L _ 33

3·1. KNJSAS 1'10N·G,1 V,E WILDLIFE IMPROVEMENT pnOGRAM. Check if you wish to donate, in addition to your

tax liability, ( ) SI, ( ) $,), ( ) $10 or ( ) S. __ ~_ or designate ( ) $1, ( ) $5, ( ) $10 or

( ) S of your tax refund for this pro<Jr<1fT1 If jOinl return, check if spouse wishes to donate or dcsig·

nale ( ) S1, ( ) $5, ( ) $10 or ( ) $. . Enter total on line 34 fZ] J.~_

• 12

[Y) riefund

ToWI ",,",fide Contrll)I., :Ion

12. Total Credits (Iolal 01 line 7 through 11) f----- -.-----.-~---.

_ 13. Tax Due it line 6 is larger Iha line 12 - subtrJClline 12 from line 6 and enler balance Pay This Amounl ............................ JilL • t----j---. -------+-----.-

13

14. Relund -/I line 12 is IH~cr Ihan line 6 - sublnclline 6 from line 12 and enler Amounl 01 Refund ........................................... 14

_ I S.l!f Utah Hongame Wildlife fuad. f wish 10 contribule 0 ~ 1. 0 ~S. 0 ~ ID. or [write amountJ t----t----.--.-- .-----

Dr 0 Hone or my relund 10 Ihls fund [enler amounl shownl ..................................... :................................................. IS ~--+------

16. Hel Retund - Su~trnl line IS from Ifne 17 and enler amounl to be relunded 10 you .......... ~ ............................................. 9.. • _ /' L-_-'-_____ J-.._._ 16

17. Did you File J Utah Relurn tor 19797 DYES 0110 Send return UTAH STATE TAX COMMtSSION OFFICIAL USE ONLY "-

It no, give reason: and STATE OFFICE BUfLDING • Codl I App'DYed

remittance 10: SALT LAKE CITY. UTAH 84134 - ...

, )REGON - is r:;"iurl(i ii i.ne 14 is more Ihan line 13. you l1ave a ~elund Su'biract line 13 trom Itne 14 ......................................... • 15 ~ ___ ~_.-+-_l 16 Oregon Nongame Wildlife Fund. I wish 10 contribute $1 0, $3 D. $S 0:, None 0 ot my t~ relund

10 Ihe Nongame Wildlife Fund. II joinl return. spouse's contribution $1 0, $3 D. $S O. None 0 .. Fill.n Ihe lolal contribution it any. A contribution will reduce your relund. ............................................................. • 16 f---------t---

17 NET REFUND. Subtract line 16 from line 15. This is your refund ................. : ............. : ..... : ........... : .. : ....... :: ........ : .......... • 17 ~ _____ +_--"'I' 18 T..AX-TO-PAY.lf line 13 is more lhan line 14. you have lax-la-pay. Subtract line 14 Irom line 13 ............................. • 18 '--_____ .....L __ _ ..

WITNESS STATEME~~

,,", ~

BILL No. ,;...; /J' 7? 7 {~

DATE d. - I ~ ~ ;r I

WHOM DO YOU REPRESENT~_~~+_.~_~~\~{_·_._d~)~~_~_~_'_(~(_~_~_:~~~~~p~~~'~ SUppORT ____ ~ ________________ OPPOSE ______________ AMEND ____________ __

PLEASE LEAVE PREPARED STATEMENT WITH SECRETARY.

Conunents:

P0R11 CS-34 1-81

....... t>c:l , ,... ..;:;. .' IiJfjJ . <" >-() '- h

~~ LLJ ~t --..J >-

I-w

.) ~ ---.J ~

~~ u 0 Ul

z: 0

~ CO :-:l Cl ::0 c.t:

W U z: c.t: ::I: U

I I-Ul

I c.t: -'

L J :z:

• 1 i

"' 1 I I ) I I

~i

W1 "1 i

i I I

j I _ J I " !

! l '.

I 1 B

IRD

S OF

TH

E H

ELEN

A

VA

LLEY

1 I N

TRO

DU

CT IO

N

1 T

he

au

tho

rs

of

this

b

oo

kle

t fe

el

there

is

a

nee

d

for

a

-g

uid

e to

b

ird

ing

in

th

e H

elen

a are

a,

and

als

o

a n

eed

to

d

ocu

men

t th

Iman

y sp

ecie

s o

f b

ird

s w

hich

ha

ve

been

se

en

in

the

are

a

ov

er

the

_ ears

. It

is

ho

ped

that

this

b

oo

kle

t w

ill

thu

s se

rve

bo

th

pu

r-

po

ses:

th

at

it w

ill

be

use

ful

to

peo

ple

li

vin

g

in

or

vis

itin

g

]th

e

Hel

ena

area

an

d w

on

der

ing

w

her

e to

go

to

lo

ok

fo

r b

ird

s,

and

that

it

wil

l p

rov

ide

som

e u

sefu

l te

ch

nic

al

info

rmati

on

on

]lo

cal

bir

d

com

mu

nit

ies.

A m

ap

show

ing

road

s an

d p

oin

ts

of

inte

rest

wh

ich

are

Jaccess

ible

by

th

e p

ub

lic

is

show

n in

th

e cen

ter

fold

. M

ost

of

the

lan

d

in

the

Hel

ena

Val

ley

is

p

riv

ate

ly

owne

d;

the

au

tho

rs

and

the

Las

t C

hanc

e A

udub

on

So

cie

ty

ask

all

u

sers

o

f th

is

gu

ide

leo

re

spect

the

wis

hes

an

d ri

gh

ts

of

all

la

nd

ow

ner

s an

d to

refr

ain

fr

om

en

teri

ng

p

riv

ate

la

nd

w

ith

ou

t p

erm

issi

on

. B

ird

]ratc

hin

g re

qu

ires

no

per

mit

s o

r li

cen

se,

bu

t b

ird

w

atch

ing

itself

g

ives

no

one

the

rig

ht

to

tresp

ass

on

p

riv

ate

p

rop

ert

y.

) HO

W

TO

USE

TH

IS

GU

IDE

Th

is

gu

ide

is

no

t m

eant

to

be

eit

her

a fi

eld

g

uid

e o

r

1r si

mp

le

gu

ided

to

ur

alo

ng

on

e ro

ute

. 7h

e au

tho

rs

beli

ev

e

part

o

f th

e en

joy

men

t o

f b

ird

w

atch

ing

li

es

in

the

dis

co

very

lOf

un

exp

ecte

d

pla

ces

and

un

exp

ecte

d

sp

e:'

es.

As

a re

su

lt,

the

. ap

in

clu

ded

h

ere

giv

es

enou

gh informa~ion

to

beg

in

an

ex

plo

r-

]ati

on

o

f th

e ar

ea

wit

ho

ut

ex

cess

ive d

eta

ii.

For

th

e b

egin

nin

g

-2

-

bir

dw

atc

her

or

sho

rt-t

err

; v

isit

or,

th

e te

xt

and

map

su

gg

est

bir

din

g

trip

s

to

su

it

the

inte

rests

an

d av

ail

ab

le

tim

e o

f

the

read

er.

The

b

ird

li

st

in

this

g

uid

e li

sts

all

sp

ecie

s w

hich

hav

e b

een

d

ocu

men

ted

in

th

e

area

sh

own

on

the

map

. O

f co

urs

e,

no

t all

o

f th

ese

sp

ecie

s are

p

rese

nt

at

the

sam

e ti

me,

and

som

e are

ra

riti

es

wh

ich

h

ave

been

se

en

on

ly

on

ce.

Fo

r a

com

ple

te

listi

ng

o

f M

onta

na

specie

s,

the

au

tho

rs

sug

gest

A

Lis

t o

f M

onta

na

Bir

ds,

av

ail

ab

le

free

from

th

e M

onta

na

Dep

art­

men

t o

f Fi

sh

and

Gam

e,

and

P.O

. S

kaar'

s M

onta

na

Bi

rd

Di s

tri­

~tion

(av

ail

ab

le

at

no

min

al

co

st

from

P.

D

. S

kaar,

50

1 S

ou

th

Th

ird

, B

ozem

an,

MT

59

71

5).

The

p

oin

ts

of

inte

rest

show

n by

nu

mbe

red

do

ts

on

the

map

are

are

as

the

au

tho

rs

have

fou~d

to

be

gen

era

lly

in

tere

st­

ing

lo

cati

on

s fo

r b

ird

w

atch

ing

. So

me,

o

f co

urs

e,

are

bett

er

than

o

thers

, an

d th

e

bir

ds

pre

sen

t ch

ange

fr

om

seas

on

to

se

aso

n

and

from

h

ou

r to

h

ou

r.

Bir

ds

inh

ab

it

the

en

tire

ar

ea

and

the

read

er

may

fi

nd

fa

vo

rite

1

acati

on

s o

f h

is

own.

E

ach

of

the

num

bere

d p

oin

ts

is

desc

rib

ed

la

ter

in

the

tex

t.

The

ar

row

s

show

n m

erel

y

sug

gest

ro

ute

s w

hich

m

ay

be

tak

en.

An

exam

inat

ion

of

the

map

an

d th

e d

esc

rip

tio

ns

of

the

po

ints

o

f in

tere

st

wil

l

allo

w

the

read

er

to

cho

ose

a

trip

la

stin

g

one

ho

ur

or

one

last

ing

all

d

ay.

The

ar

row

s ar

e n

ot

mea

nt

to

ham

per

an

yon

e's

sty

le!

NA

TURA

L H

ISTO

RY

OF

TH

E AR

EA

Hel

ena

lies

on

the

sou

ther

n

edge

o

f th

e H

elen

a V

all

ey

,

a b

road

in

term

on

tan

e

vall

ey

d

rain

ed

by

thre

e

smal

l tr

ibu

tari

es

of

the

Mis

sou

ri

Riv

er:

P

rick

ly

Pea

r C

reek

, T

enm

ile

Cre

ek,

and

°1

I •

1 I . ~

~l

.'

-I ~) 1

I -

3 -

~1

Sil

ver

Cre

ek.

Hau

ser

Dam

, b

uil

t in

1

91

1,

impo

unds

th

e M

isso

uri

C R

iver

cre

ati

ng

L

ake

Hel

ena

and

Hau

ser

Lak

e.

Sin

ce

'1, le

vel

of

this

im

poun

dmen

t v

ari

es

on

ly

sli

gh

tly

, th

e

has

m

any

of

the

ch

ara

cte

risti

cs

of

a n

2tu

ral

lak

e.

tne

wat

el'

rese

rvo

ir

,411

0 th

e r

1 sig

nif

ican

t bo

dy

of

wat

er

is

the

Hel

ena

Val

ley

R

esu

lati

ng

Rese

rvo

ir,

bu

ilt

in

the

19

50

's

by

the

U.S

. B

ure

au

of

Rec

la-

mat

ion

. T

he

rese

rvo

ir

is

fill

ed

by

w

ater

pu

mpe

d o

ut

of

Can

yon

1 Fer

ry

Rese

rvo

ir

up

stre

am

of

Hau

ser

Dam

. N

umer

ous

irri

gati

on

dit

ch

es

cro

ss

the

are

a,

som

e o

f w

hich

o

rig

inate

at

the

reg

u-

1 lati

ng

re

serv

oir

.

, T

he

vall

ey

is

b

ord

ered

on

th

e n

ort

h

and

no

rth

east

by

Imm

edia

tely

so

uth

o

f

l' the

foo

thil

ls

of

the

Belt

M

ou

nta

ins.

, H

elen

a li

e

the

Hel

ena

Mo

un

tain

s.

The

E

lkh

orn

M

ou

ntJ

ins

are

",I I 1

"

, I "

~l

I ] a

mo

der

atel

y

hig

h

ran

ge

sou

thw

est

of

Eas

t H

elen

a.

Vis

ible

from

an

d ly

ing

to

th

e w

est

of

Hel

ena

is

a lo

w

ran

ge

of

hil

ls

sep

ara

tin

g

the

He1

ana

and

Tow

nsen

d V

alle

ys

and

know

n as

th

e

°1 ·1 I , j

Sp

ok

ane

Hil

ls.

The

d

ry,

rock

y

Scra

tch

gra

vel

Hil

ls

form

th

e

wes

tern

ed

ge

of

the

Hel

ena

Vall

ey

.

1 A

lth

ou

gh

th

e m

ou

nta

ins

surr

ou

nd

ing

th

e

Val

ley

re

ceiv

e

" up

to

30

in

ch

es

of

pre

cip

itati

on

p

er y

ear,

th

eVa1

1ey

g

en

era

lly

Part

s o

f th

e V

alle

y

cou

ld

be

receiv

es

less

th

an

ten

in

ch

es.

] co

nsi

dere

d

a tr

ue

dese

rt,

one

of

the

few

in

th

e sta

te.

Ori

gin

a1

-

1y

, m

ost

o

f th

e

vall

ey

ex

iste

d

as

sho

rt-g

rass

p

rair

ie,

pro

bab

ly

'1 do

min

ated

by

b

lue

gram

a an

d n

eed

1e-a

nd

-th

read

, w

ith

so

me

-' I ]

rip

ari

an

sh

rub

h

ab

itats

n

ear

the

smal

l st

ream

s an

d th

e are

a

now

co

ver

ed

by

Lak

e H

elen

a.

The

in

tro

du

cti

on

o

f ag

ricu

ltu

re,

irri

gati

on

, an

d hu

man

h

ab

itati

on

d

ram

ati

call

y

chan

ged

th

e

I

J 1 v

eg

eta

tio

n

in

muc

h o

f th

e

Vall

ey

, an

d th

us

chan

ged

th

e h

ab

itats

•

-4

-

av

ail

ab

le

for

bir

ds

and

oth

er

wil

dli

fe.

Alt

ho

ug

h

mos

t o

f th

e

lall

ey

is

ru

ral,

su

bd

ivis

ion

s ar

e co

nti

nu

all

y

chan

gin

g

the

natu

re

and

use

o

f th

e

lan

d.

Ag

ricu

ltu

ral

lan

d

and

natu

ral

gra

ssla

nd

is

ste

ad

ily

b

ein

g

rep

laced

by

tr

act

ho

use

s an

d tr

ail

er

co

urt

s.

The

are

a

cov

ered

by

th

e

map

co

nta

ins

a v

ari

ety

o

f h

ab

itats

lyin

g

at

ele

vati

on

s fr

om

3650

to

o

ver

54

00

feet.

E

lev

ati

on

s

in

the

Val

ley

ra

ng

e fr

om

ab

ou

t 36

50

to

4000

fe

et.

Som

e o

f th

e p

red

om

inan

t h

ab

itats

an

d th

eir

ch

ara

cte

r-

isti

c

bir

d

specie

s are

li

ste

d

bel

ow

:

OPE

N

WA

TER.

O

pen

wat

er

is

foun

d at

sto

p

num

ber

4

(gra

vel

pit

s),

12

(r

eg

ula

tin

g

rese

rvo

ir),

13

(H

ause

r L

ake)

,

16

and

19

(Lak

e H

ele

na).

M

ost

wat

er

and

sho

re

bir

ds

liste

d

can

be

seen

at

these

lo

cati

on

s at

the

ap

pro

pri

ate

se

aso

n.

STR

EAM

SID

E SH

RU

BB

ERY

. M

any

stre

ams

and

can

als

ar

e

bo

rder

ed

wit

h

lush

sh

rub

bery

, w

hich

p

rov

ides

att

racti

ve

hab

itat

for

east

ern

k

ing

bir

ds,

y

ello

w

warb

lers

, so

ng

spar

row

s,

and

no

rth

ern

an

d lo

gg

erh

ead

sh

rik

es.

RIP

AR

IAN

FO

RE

STS.

A

long

re

serv

oir

s an

d la

rger

stre

ams

are

fo

un

d

tall

co

tto

nw

oo

ds

and

wil

low

s,

whi

ch

are

amon

g th

e

mo

st

div

ers

e

hab

itats

in

M

onta

na.

Her

e ar

e fo

und

ori

ole

s,

vir

eo

s,

and

a

vari

ety

o

f w

arb

lers

, to

na

me

a fe

w.

GR

ASS

LAN

DS.

R

ela

tiv

ely

fe

w

bir

d

specie

s ar

e fo

und

in

gra

ssla

nd

h

ab

itats

; th

ese

in

clu

de

ho

rned

la

rks,

w

este

rn

mea

dow

­

lark

s,

lon

gsp

urs

, an

d sa

van

nah

an

d v

esp

er

spar

row

s.

SAG

EBR

USH

-GR

ASS

LAN

DS.

S

ageb

rush

in

th

e v

all

ey

is

li

mit

­

ed

to

a fe

w

rem

nan

t st

an

ds;

a

sear

ch

of

sag

ebru

sh

are

as

may

be

rew

ard

ed

wit

h

a ra

re

sig

hti

ng

o

f a

sag

e th

rash

er

or

Bre

wer

's

spar

row

.

I 1, J r :f

H

11 11 -n 11 11 II 11 11

-5

-

CR

OPL

AN

D.

The

H

elen

a V

alle

y

co

nta

ins

bo

th

irri

;ate

d

and

dry

cro

pla

nd

; a

vari

ety

o

f cro~s

are

p

rod

uce

d,

es~ecially

alf

alf

a

and

wh

eat.

BRU

SHY

D

RAW

S.

Co

ule

es

and

inte

rmit

ten

t d

rain

ag

es

are

oft

en

b

ord

ered

w

ith

sh

rub

bery

, in

clu

din

g

ch

ok

ech

err

y.

"dw

tho

rne,

bit

terb

rush

, an

d w

illo

ws.

T

hes

e th

ick

ets

o

ften

h

arb

or

such

specie

s as

th

e

song

sp

arro

w,

east

ern

k

ing

bir

d,

lark

sp

arro

w,

and

To

wn

sen

d's

so

lita

ire.

ROCK

Y M

OU

NTA

IN

JUN

IPE

R

WO

OD

LAN

D.

Th

is

dry

, st

un

ted

" p y

9 my

for est

"

i s

a f

a v 0

r i

t e

h a

u n t

0 f

pin

yon

ja

y s

, w

ax w

in S

5 ,

rob

ins,

n

uth

atc

hes,

an

d T

ow

nse

nd

's

so

lita

ires.

PON

DER

OSA

PI

NE

FOR

EST.

M

ost

of

the

fore

st

bo

rderi

ng

the

vall

ey

is

d

om

inat

ed

by

Po

nd

ero

sa

pin

e;

Do

ug

las

fir

is

fou

nd

in

so

me

mo

iste

r lo

cati

on

s,

and

lim

ber

p

ine

and

Roc~j

Mo

un

tain

Ju

nip

er

is

als

o

fou

nd

on

d

rier

slo

pes.

Loo~

for

nu

thatc

hes,

w

oo

dp

eck

ers,

d

ark

-ey

ed

jun

co

es,

m

ou

nta

in

blu

e-

bir

ds,

an

d p

iny

on

ja

ys.

POIN

TS

OF

INTE

RES

T

JJ (N

UM

BERE

D

DOTS

Ol~

TH

E M

AP)

11

1.

MOU

NT

HEL

ENA

. T

his

p

oin

t is

th

e h

igh

est

on

th

e m

ap

and

from

h

ere

the

en

tire

H

elen

a ar

ea

can

be

vie

wed

. M

uch

of

this

mo

un

tain

is

a

cit

y

par

k

and

co

nta

ins

a nu

mbe

r o

f tr

all

s

bu

t

1} no

ro

ad

s.

Nea

r th

e to

p

are

som

e ex

ten

siv

e

do

lom

ite

cli

ffs

J w

hich

ad

d to

th

e

div

ers

ity

o

f th

e g

rass

lan

d

and

co

nif

ero

us

fore

st

whi

ch

cov

ers

the

rem

ain

der

o

f th

e

mo

un

tain

. L

ook

for

"J"

mo

un

tain

b

lueb

ird

s,

wes

tern

ta

nag

ers

, la

zu

li

bu

nti

ng

s,

red

­~

and

wh

ite-b

reast

ed

n

uth

atc

hes,

C

lark

's

nu

tcra

ck

ers

, br

own

1 cre

ep

ers

, an

d m

ou

nta

in

ch

ick

ad

ees.

-6

-

2.

~Bl

GULC

H (D

AV

IS

GU

LC

H).

A b

rush

y

cany

on

bo

tto

m

wit

h

som

e co

tto

nw

oo

ds

and

tall

sh

rub

s fl

ank

ed

by

Do

ug

las

fir

,

po

nd

ero

sa

pin

e,

and

dry

g

rass

lan

d.

Loo

k fo

r d

usk

y

fly

catc

hers

,

bla

ck

-bil

led

cu

cko

os,

ro

ck

wre

ns,

w

arb

lin

g

vir

eo

s,

rub

y­

crow

ned

kin

gle

ts,

dar

k-e

yed

ju

nco

es,

an

d y

ello

w-r

um

ped

warb

lers

.

3.

UPP

ER

EAST

S

IDE

. T

he

Cit

y

of

Hel

ena,

esp

ecia

lly

th

is

are

a,

off

ers

go

od

bir

d

wat

chin

g.

Bes

ides

th

e fe

ed

ers

an

d cit

y

hab

itat

fou

nd

th

rou

gh

ou

t th

e

cit

y,

the

sou

ther

n

edge

o

f th

e

cit

y

abu

ts

the

pin

e-c

lad

fo

oth

ills

. A

mon

g th

e m

ore

un

usu

al

vis

ito

rs

seen

in

the

cit

y

lim

its

are

b

lue

gro

use

, sh

arp

-sh

inn

ed

ha

wk,

m

erli

n

an d

py

gmy

ow

l.

4.

GRA~

PIT

. T

his

la

rge

ex

cav

ati

on

is

fl

oo

ded

an

d fo

rms

a

"lak

e"

in

a se

mi-

ind

ust

rial

part

o

f to

\'in.

V

eget

atio

n

aro

un

d

the

pit

is

w

ell

-est

ab

lish

ed

an

d co

nsi

sts

of

wil

low

s an

d d

ecid

u­

ous

trees.

Duc

ks

and

oth

er

wat

er

bir

ds

are

com

mon

ly

seen

h

ere

.

The

p

it

mu

st

be

vie

wed

o

nly

fr

om

the

road

, as

it

is

on

p

riv

ute

lan

d.

5.

FAIR

GR

OU

ND

S.

The

po

nd

at

the

edge

o

f th

e fa

ifg

rou

nd

s p

ark

­

ing

lo

t g

en

era

lly

h

as

som

e ta

me

wat

erfo

wl.

S

urr

ou

nd

ing

th

e are

a

is

som

e ri

pari

an

h

ab

itat

and

gro

ves

o

f d

ecid

uo

us

trees;

loo

k

for

mall

ard

s,

rin

g-b

ille

d

gu

lls,

bla

ck

-bil

led

m

agp

ies,

y

ello

w

warb

lers

, b

lack

-cap

ped

ch

ick

ad

ees,

ra

ven

s,

and

cro

ws.

6.

OLD

DRE

DG

ING

P

ILE

S.

Gol

d d

red

gin

g

sev

era

l d

ecad

es

ago

has

left

th

ese

g

rav

el

spo

ils

pil

es

whi

ch

are

now

p

art

ly v

eg

eta

ted

.

Man

y sh

rub

-nest

ing

b

ird

s m

ay

be foun~

her

e.

7.

SCRA

TCH

GRA

VEL

H

ILL

S.

Th

ese

hil

ls

rise

ab

rup

tly

fr

om

the

vall

ey

fl

oo

r to

an

ele

vati

on

o

f 5:~0

feet.

A

lth

ou

gh

p

art

ly

r; II f \ I I 1 i I q 11 I

I,

; i II ! ' ,II , I

H

'I I. '11 JI 11 lJ II Jf 11 11 ]t

,J

-7

-

cov

ered

by

fo

rest,

th

ese

h

ills

are

q

uit

e

dry

. L

ook

for

ch

ip-

pin

g

sparr

ow

s,

red

-bre

ast

ed

n

uth

atc

hes,

p

iny

on

ja

ys,

T

ow

nse

nd

's

so

lita

ires,

and

Co

op

er'

s h

awk

s.

8.

ODD

FELL

OW

S CEt~ETERY.

The

m

any

tall

tr

ees

her

e are

an

att

racti

ve

roo

st

for

man

y tr

ee-l

ov

ing

sp

ecie

s.

In

win

ter,

lo

ok

for

pin

e g

rosb

eak

s,

even

ing

g

rosb

eak

s,

and

hair

y

and

dow

ny

wo

od

pec

ker

s.

9.

SIL

VE

ji

CR

EEK

. T

he

bru

shy

b

ank

s o

f th

is

smal

l st

ream

att

ract

such

b

ird

s as

co

mm

on

yell

ow

thro

ats

. y

ello

w

warb

lers

,

lazu

li

bu

nti

ng

s,

and

log

gerh

ead

an

d (i

n

win

ter)

n

ort

hern

sh

rik

es.

10

. ST

AN

FIE

LD

'S

LAN

E.

A p

ub

lic

road

le

ad

s to

a

pri

vate

b

rid

ge

ov

er

Pri

ck

ly

Pea

r C

reek

. B

ird

watc

hers

are

w

elco

me

to

wal

k

ov

er

the

bri

dg

e

and

a sh

ort

d

ista

nce

dow

n th

e ro

ad.

Th

is

lan

e

is

pri

me

rip

ari

an

h

ab

itat

and

man

y w

oo

dla

nd

sp

ecie

s ca

n be

v

iew

ed

here

.

11

. FL

OW

EREE

ROA~.

Th

is

road

p

ass

es

thro

ug

h

past

ure

la

nd

an

d

alo

ng

a

mea

nd

erin

g

str

etc

h

of

Pri

ck

ly

Pea

r C

reek

. B

ird

s o

f

the

open

fi

eld

s,

road

sid

e,

and

rip

ari

an

h

ab

itat

can

be

o

bse

rved

alo

ng

th

is

rou

te

whi

ch

off

ers

an

ab

bre

via

ted

sa

mp

lin

g

of

the

vall

ey

.

12

. R

EGU

LATI

NG

R

ESE

RV

OIR

. O

ne

of

the

best

b

ird

w

atch

ing

p

laces

in

the

en

tire

are

a

is

this

m

an-m

ade

lak

e.

Whe

neve

r th

ere

is

I op

en

wate

r (M

arch

to

D

ecem

ber)

th

ere

ar

e nu

mer

ous

specie

s fo

un

d

J) h

ere

, o

ften

in

clu

din

g

rare

m

igra

nts

an

d su

mm

er

vis

ito

rs.

Dri

vin

g

aro

un

d

the

rese

rvo

ir

is

pro

hib

ited

b

ut

a le

isu

rely

w

alk

al

on

g

;1 it

s

sho

re

is

wel

l w

ort

h

the

tim

e.

The

ri

pari

an

v

eg

eta

tio

n

alo

ng

th

e

sho

re

is

dev

elo

pin

g

and

the

hab

itat

is

gett

ing

b

ett

er

each

y

ear.

B

esid

es

the

man

y sp

ecie

s o

f d

uck

s,

loo

ns,

g

reb

es,

, 1

-8

-

swan

s,

hero

ns,

co

rmo

ran

ts,

and

man

y sh

ore

bir

ds

can

be

view

ed

at

vari

ou

s ti

mes

o

f th

e

year.

13

. H

AU

SER

LAK

E.

The

ro

ad

to

Yor

k p

asse

s clo

se

by

this

la

ke

and

wate

r b

ird

s ca

n

oft

en

be

se

en.

Th

is

part

o

f th

e

area

is

one

of

the

dri

est

in

the

sta

te.

The

lo

w

hil

ls

are

sp

ars

ely

veg

eta

ted

, p

rov

idin

g

hab

itat

for

lark

sp

arro

ws,

B

rew

er's

sparr

ow

s,

and

v

esp

er

sparr

ow

s.

14

. C

AT

TA

ILS.

A

ver

y

smal

l st

ream

(f

ed

p

art

ly

by

leak

age

of

the

Reg

ula

tin

g

Rese

rvo

ir)

sup

po

rts

a sm

all

catt

ail

m

arsh

h

ere

.

Bir

ds

in

this

ri

pari

an

sett

ing

ca

n be

vi

ewed

easi

ly

from

th

e

road

. R

ed-w

ing

ed

bla

ck

bir

ds

can

be

seen

n

earl

y year-ro~nd,

and

a care

ful

loo

k

mig

ht

rev

eal

a lo

ng

-bil

led

m

arsh

w

ren

or

a so

ra.

15

. S

ID

MA

RT

IN'S

O

VER

LOO

K.

A m

ediu

m

larg

e

po

nd

ero

sa

pin

e on

the

wes

t si

de

of

the

road

m

arks

th

is

van

tag

e p

oin

t o

ver

loo

kin

<

the

low

er

end

o

f L

ake

Hel

ena.

E

ast

of

the

road

is

a

hil

lsid

e

of

gra

ssla

nd

s an

d ju

nip

er.

B

etw

een

this

p

oin

t an

d th

e

lak

e is

a p

ast

ure

an

d so

me

rip

ari

an

sh

rub

s.

Alt

ho

ug

h

the

duck

s an

d

gee

se

are

at

som

e d

ista

nce,

this

sp

ot

is

part

icu

larl

y

good

fo

r

ob

serv

ing

b

ald

eag

les

in

the

win

ter

and

earl

y

spri

ng

. W

inte

r-

kil

led

fi

sh

att

ract

these

g

reat

bir

ds

as

the

ice

mel

ts

in

Mar

ch.

A s

can

w

ith

th

e

bin

ocu

lars

m

ay

rev

eal

a h

alf

-do

zen

o

r m

ore

eag

les

pati

en

tly

sit

tin

g

on

the

ice.

Sh

ort

ly

aft

er

the

ice

is

co

mp

lete

ly

melt

ed

, th

e

eag

les

dis

pers

e

and

are

on

ly

rare

ly

seen

d

uri

ng

th

e

sum

mer

. A

larg

e

gre

at

blu

e h

ero

n

colo

ny

ca

n

be

seen

acro

ss

the

Tak

e.

Hug

e fl

ock

s o

f su

ch

bir

ds

as

wh

ite

peli

can

s (2

00

o

r m

ore

),

pin

tail

s

(up

to

25

,00

0),

sn

ow

gee

se

(10

,00

0)

, an

d w

his

tlin

g

swan

s ca

n be

se

en

du

rin

g

mig

rati

on

.

I I

. I

f I II 11 , ,. { lJ ,I

\ ': I

I,

/

jJ l

j' , ~ I

H

Ii I ~}

} -

9 -

CAU

SEW

AY

. D

esp

ite

gre

at

num

bers

o

f fi

sher

men

at

this

sit

e,

" 1

6.

i.: m

any

op

en-w

ater

sp

ecie

s ca

n be

se

en

. T

his

p

lace

is

the

on

ly

pu

bli

c

acce

ss

to

Lak

e H

elen

a.

Loo

k fo

r w

est

ern

, eare

d,

and

ho

rned

g

reb

es,

as

w

ell

as

com

mon

lo

on

s an

d g

old

en

ey

es.

17

. RO

AD

TO

HA

USE

R DA

M.

Th

is

road

cro

sses

a d

ry

up

lan

d,

then

4~ til

dro

ps

dow

n to

th

e

wate

r's

edg

e p

ast

so

me

steep

cli

ffs.

Th

is

f, (1 (; n I,. q U

~ ; l'

vari

ety

o

f h

ab

itat

gen

era

lly

p

rov

ides

go

od

watc

hin

g.

18.

NO

RTH

ERN

ED

GE

OF

THE

VA

LLEY

. T

his

are

a

co

nta

ins

the

----

--

---

------

tran

sit

ion

fr

om

the

dry

g

rass

lan

ds

of

the

vall

ey

ed

ge

to

Po

nd

ero

sa

pin

e sa

van

nah

o

f th

e

sli

gh

tly

h

igh

er

ele

vati

on

s.

A

larg

e

pra

irie

do

g to

wn

can

be

fo

un

d

near

this

p

oin

t,

and

oft

en

su

pp

ort

s a

pair

o

f b

urr

ow

ing

o

wls

.

19

. ~LUE

SIL

OS

. T

his

o

ver

loo

k

from

th

e

road

ca

n be

re

war

din

g

at

cert

ain

ti

mes.

O

pen

wat

er

specie

s ca

n be

se

en

on

this

pa

rt

of

Lak

e H

elen

a.

Mat

ing

d

isp

lay

s o

f th

e

wes

tern

g

reb

e h

ave

bee

n

ob

serv

ed

from

th

is

po

int.

20

. M

ASO

NIC

H

OM

E.

The

d

riv

e

by

the

Mas

on

ic

Hom

e ca

n y

ield

specie

s o

f th

e

road

sid

e,

past

ure

, an

d cro

pla

nd

. G

reat

h

orn

ed

owls

an

d re

d-t

ail

ed

ha

wks

n

est

in

th

e

tall

co

tto

nw

oo

ds

nea

rby

.

~

Th

is

bo

ok

let

was

co

mp

iled

by

L

ynn

Bra

nt,

G

eorg

e H

olt

on

,

Sid

M

art

in,

and

Lar

ry

Tho

mps

on.

Mos

t o

f th

e

info

rmati

on

co

nta

ined

h

ere

in

was

co

nd

ense

d

from

y

ears

o

f care

ful

ob

serv

ati

on

of

the

Val

ley

at

all

se

aso

ns

by

Sid

M

arti

n

and

Geo

rge

Ho

lto

n.

The

au

tho

rs

wel

com

e an

y ad

dit

ion

s o

r co

rrecti

on

s w

hic

h

mig

ht

mak

e th

is

bo

ok

let

mor

e v

alu

ab

le

for

use

in

fu

ture

ed

itio

ns.

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July

16,

1977

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i'Jongame Advisory Council and Nongame Wildlife Funding Bill--~ 787

What This bill places a check-off box on the Montana state income tax form which enables Montanans to contribute $2, $5 or $10 to the nongame wildlife program by either donating it out of their tax refund or adding the amount to the +axes owed.

This bill also creates a Nongame Advisory Council, a governor appointed 'CItIzens committee which will advise the Department of Fish, Wildlife and Parks on the management of nongame wildlife.

wny The 1973 Montana nongame and Endangered Species Act requires the state to manage nongame wildlife "for human enjoyment, for scientific purposes, and to insure their perpetuation as members of ecosystems." (87-5-103 jv!CA)

Funding for the current nongame wildlife prograJll has come primarily from sportmen's licensing fees. That current small program ($44,000) may weI] go in 1982 given the budget crunch of the Department of Fish, Ivildlife and Parks. Another funding source is badly needed.

This is the funding of a public responsibilitiy by those--and only those--who "'ish to participate. It is a convenient way for those interested to yolutarily pitch in and help: the photographer, hiker, plain citizen.

Taxes o.ved and Tax Refunds

The propc.:;al enables taxpayers to "check-off" or "add-on" money that will go to the nongame wildlife program. A taxpayer having a refund coming may "check-off" in a box provided a small sum that will be deducted from his refund. A taxpayer required to pay additional taxes, may "add-on" an equally small amount.

In 1979, 50% of the Montana taxpayers owed taxes on their tax forms. Tn 198D the number owing taxes was 46%. 111e tax "check-off" and "'add-on" enables all !'.10ntano. taxpayers to contribute monies to the nongame wildlife program.

Nongame Programs in Other States:

As of July, 1980, 27 states were funding nongame wildlife programs and 7 were developing such programs. Sources of money for these programs include state general funds, a sales tax, voluntary donations, tax form check-offs, and the sale of personalized auto tags, t-shirts, wildlife stamps and shoulder patches.

Montana has tried selling nongame certificates to help fund the nongame wildlife prograrrl--a $5 c.ertificate purchased where hunting licenses were sold. Last year only $600 was raised by this means. Alternative funding programs used in other states have been examined: sales of personalized auto tags is preempted in Montana, a state sales tax is not feasible. The income tax check-off has been successful in other states and is workable in Montata.

The Check-off System in Other States:

Six states cUTrently have a check-off box for nongame wildlife on their.tax forms. Several other states are trying to get similar programs started now. Those six states are Colorado, Oregon, Utah, Kansas, Kentucky and Minnesota.

Colorado lvas the first state with a tax form check-~ff, starting that, 'program in 1978. Oregon taxpayers have had one year (1980) to contribute by this means. The other four states are collecting money for their nongame wildlife program through tax check-offs for the first time this year.

l11e success of the tax check-off fund raiser has been incredible in Colorado and Oregon:

Amount of Money Per cent (%) of Average State Year Raised Taxpayers Contributing Contribution ---

Colorado' 1978 $350,000 9% $3.85

1979 $500,00.0

1980 $650,000 12% $5.00

Oregon 1980' $345,000 9% $3.66

~1ontana had 362,000 tax forms filed iI1 1979 and 367, 000 filed in 1980 .. Considering the above infonnation, Montana can expect to raise at'least $75,000.

Portland, OR Oregon Journal (Cir. D. 106,773)

FEB 19 \980

Jllltrt'. P. C. B E.<r. 1888

T9~~payers go 'wild' for wildlife By JOSEPH R. SAND and some taxpayers have been writing in $150,000. However, he said he feit some

SALEM (UPI) - A spot check of early larger amounts. Those returns have to go would donate more, so, "My guess Is Oregon Income tax returns Indicates back for corrections. about $200,000 this first year." about 10 percent of the taxpayers are do- 'The theme for the new fund Is "Do Sen. John Powell, D-Halsey. was chair-Ing something· "wlld" with their tax re- , Something Wild," and the extra contribu- man of the Senate Revenue Committee' fund - donating It to a non-game wildlife tions prompted Ron Shay. information of- and carried the bill In the Senate. He said fund. , fleer. for the Fish and Wildlife Depart· . he backed the bill "because it Is simply a

The 1979 Legislature established the ment, to say: "00 something wild. but not matter of fact that we have not. over the fund which Is designed to give the Fish too Wild." years, provided any kInd' of program for and Wildlife Department money to help When the measure to set up the fund non-game wlldllfe. ' . protect and preserYe non-game wildlife was In the Legislature, It was noted that a "We don't know, for example • .what is and their habitats. similar law was ..enacted in Colorado in happening to a.lot of wildlife In Oregon.

Carol Wisner •. D.ep,anroenU)(, ~evenue •.. 1977 but with a maximum $10 contribu-. This will at least allow some Initial work said a spot check of some 25,000 early' . tlon. Taxpayers of Colorado donated on finding out about non-game wildlife," Income tax returns Indicate about 10 per- $355,000 the, first year which brought Powell said. cent of the taxpayers are checkIng the legislative speculation that Oregon, with Shay said. loWe know what creatures box to donate $1, $3 ot $5 to the wildlife fewer taxpayers, could expect about we have In the state." There are. about 500, fund.' $280,000. , . species of non-game birds and animals In

, There has been one problem. The law Shay said he feels that estimate is high. Oregon. t provided that only donations oUhe specl- H 10 percent of the 1.5 million taxpayers But, he added, the department doesn't fled dollar amounts could go t~ the fund donate $1, the fund would realize know where the critical areas are, what

areas the state should acquire to protect· non-game species.

For Instance. Shay said, checks need to be made on scarce non-game wildlife such as bald eagles and spotted owls. And, It may be decided the.state needs some small ponds in wetlands or some salt marshes on the coast to preserve key habitats.

Until now, the state's non-game activi­ties have been financed by about $150.000 in license fees. Shay sald that clearly Isn't enough to do an adequate job of ensuring

• a future for the non-game creatures. #'. ('." ,

'., .. ' - ,I _,Ii ....• , .•. "." ,',' ••••• ~.:.:.~ .... ~ ,'~ .• " ,"' '".: :< .....

NONGN1E ADVISORY COUNCIL AND NONGN1E WILDLIFE FUNDING BILL--HB 787

Nongame wildlife is also known as "Watchable Wildlife"--those creatures not usually hunted or fished. The Mountain Bluebird and Flying Squirrel are two examples of more than 600 nongame animals in Montana. Game, furbearers and predators are excluded from the nongame definition as shown below.

The 1973 Montana Nongame and Endangered game wildlife "for human enjoyment, for perpetuation as members of ecosystems."

Species Act requires the state to manage non­scientific purposes, and to insure their

(87-5-103 Montana Code Annotated).

What This bill places a convenient check-off box on the Montana state income tax form which enables Montanans to voluntarily contribute $2, $5, or $10 to the nongame wildlife program.

Colorado, Kentucky, Minnesota, Oregon, Kansas, and now Utah have enacted this plan. Although this bill fell a few votes short in Montana's House last session, we feel it is time to try again as this has been very successful in other states. Based on these states, Montana can expect to raise $75,000.

This bill also creates a Nongame Advisory Council, a governor appointed citizens committee which will advise the Department of Fish, Wildlife, and Parks on the management of nongame wildlife.

Funding for the current nongame wildlife program has come primarily from sportsmen's licensing fees. That current small program ($44,000) may well go, given the budget crunch of the Department of Fish, Wildlife and Parks. Another funding source'is needed.

This is not "just another" special fund. Wildlife has traditionally been supported by special funding programs (sportsmen's license fees support game management programs, for example). The "check-off" system follows in this tradition.

EXACTLY WHAT IS A NONGAME SPECIES?

Game"" Elk Ducks Geese Bear Trout Deer

Furbearer Mink Fisher Martin Otter Bobcat Canada Lynz Beaver Northern Swift Fox Muskrat Wolverine

Predator Coyote Skunks Weasels Civet Cat

Endangered Species Whopping Crane Black-footed Ferret Timber Wolf Peregrine Falcon

1c These are not complete lists of species.

**Please see 2) below.

Nongame1c

Masked Shrew Pika Grasshopper MOuse Raccoon Black-tailed Prairie Dog~'dC Snowshoe Hare Bison Big Brown Bat Yellow-bellied Marmot Northern Flying Squirrel Sagebrush Vole Whi te Pelican Woodpeckers Owls Golden Eagle Hummingbirds Hawks Sagebrush Lizard Western Toad Pumpkinseed Yellow Perch Osprey Great Blue Heron Bank Swallow California Gull Western Tanager Desert Cottontail White-tailed Jack Rabbit Least Chipmunk Killdeer

They are only examples.

AND TO CLARIFY SOME COMMON MISCONCEPTIONS ABOUT HB 787

--Will ranching or farming operations The existing state laws protect culturalist; therefore, neither this communi ty. Here's why:

be affected? the land management practices of this bill or the nongame program

the agri­will affec t

1) Ihe DFWP has very little regulatory authority under the Nongame and Endangered Species Act. Before a nongame animal can be "managed" (should this ever become desirable), DFWP must first obtain legislative approval to reclassify the·animal "in need of management." The legislature has the final word.

2) No regulations could conflict with the landowners rights to control rodents or any other animal causing depradation because these rights are protected by Department of Livestock regulations.

3) Finally, the Nongame Advisory Council created by HB 787 will also act in guiding nongame policies.

--What about some obscure little species of mouse or bird being found and placed on the endangered species list?

Enormous gaps in knowledge exist concerning the animals in Montana, We don't know what we have. The best way to get an animal on the Federal Endangered Species list is to not know much about the animal. Montana should be able to identify and manage its own wildlife. We want to make sure that no-;or;-- -­animals wind up on the endangered or threatened list.

--Won't other groups want the same check-off privilege? The answer is:' it hasn't happened in any state yet. The other groups are private groups so they can't use this system. This is the funding of public responsibility by those--and only those--who wish to participate.

--How would the money be spent? What can be done in a nongame wildlife program? There is so much to be done! Enormous gaps in knowledge exist. Adequate surveys need to be done, existing information needs to be pooled, educational and interpretive facilities could be developed, and much more.

As an example, Mountain Bluebird populations took a real plunge ten'years ago in various areas in MOntana. Bluebird nesting boxes, strategically placed, have helped stablize or increase the populations. This effort would not be productive if boxes were built wrong, placed wrong, or abused by unaware members of the public. Information gathering and public education are hence critical aspects of an effective nongame wildlife program.

Other program possibities include: 1) the continuation of raptor surveys 2) more information gathering and regulation of falcons taken for falconry;

the pressure on falcons is increasing due to the rising market value of birds as a result of the demand for falcons in other countries

3) an inventory and publication of Montana's reptiles and amphibians 4) information gathering on animals of special interest or concern to

Montanans, such as Osprey, Hoary Marmot, Golden Eagle, Northern Bog Lemming, Pileated Woodpecker, Long-Eared Owl, Wood Frog, Short-Nosed Gar, and many more.

A FINAL HORD .. .. Proper management of nongame wildlife species will also be beneficial to game animals. With a better understanding of what wildlife resources Montana has, the balance that exists today can be maintained as Montana continues to grow.

[(e1'. Ken Non:itvedt rh~irJlPn Tax::>tion COffimi ttee ! ont::>wl House of Represent'3ti ves r" 'Ji tol S t~ tion Helen~, :t. 59620

· ~nie~ ..:u1J.i\'c.~

."," box 1E: Fl?nhattan, ; t. 59741

R~: NOJJi:;A~""E FlT!'FI!{G BILL. Flep.se incluoe the following comments ~s

pari of the official heRring recor::.

The 197'3 ! ontanp NOngR.me 2nd EndanB;ered Species Act requires the !I!::>ncH,:e­'Tlent of nong<>me wilflife. The essential goc.ls of the Ict is to proviae h~~n enjoy~ent, scientific study 2nd perpetuption of h~~lthy non~pwe po~­uhtions. The Ar:t is not funfed plthough I believe most ~onta.n::> citizew support the intent of the Act. Bec?use of incre"lsinl! costs of gR.!l'.e m<>n:o/C"'­ment prOgr::>'T:S the rontan~ rep::>rtrnent of Fish, ~lildlife ~:md P::>yks will unlikely be ?ble to continue ~ny substa.ntial funfing for nonl!~r:;e.

tt 'Jresent supporters of nong2.me h?ve no convenient or orgpnizef method of fundincz: their interest. A methoci by which nOngRme supporters r.'l?Y voluntCl.rily contribute funds for nonR;p~e prOgrA.ms is now being presente:' to the legislature. The Nong;:une Funding Bill provides R check - off syste:c on the :ont?n::> state income t?X for:i.. This proposal woule: allow LontananE: to e::>r :T"rk :2, t5. $10 of their st::>te income tax refunci for nong8!T1e progr~,s. This will provic e ?~ convenient method of funding nongame progr?.TT'.s. The funds can be efficientl:' used because they will be pooled into e single fune Clnd administered by a single 2gency(Department of Fish, Wildlife and. Pa.rks). The rr.ethod of funding is voluntary. It is not" Tax.

The nonga.1T!e bill will not protect coyotes arri other predators. t.nimrlls that have been designated predators by law ca.n not be included in 2 non­gC1me wildlife progra.m. Although rodents such 3.6 prairie dogs and B;Tound squirrels pre considered nongame the lontana Department of Livestock has the authority to control them as pests. The nonga.me porgram does not preclude Livestock's authority.

A corr.pClnion bill, the Citizens NongFlme frogra..lJl Advisory council Bill, should also be supported. The council, cOlT:posed of members .of the PPTicul­tur<>l. conservRtion and scientific communities, will provide brlhmced input to the r'ep;:Jrtment of FWP concerning the use of nongClJ'le funds ?nd progralT! direction.

The interest a.nd enjoyment of nongclme wildlife by :people is greater th3n ?ll other licensed uses of big game a.nd fish combined. Yet, efforts to m2.intc'lin an0 improve nongame populations is nearly nonexistant. Fass?ge 0: these bills will be ?n import~nt step in wildliIe management. I urge support of this legislation. Thank you for your consideration of this mCl.tter.

Sincerely,

D~" SI.-J....~\\J"'" Daniel Sullivan

;>,1/ 7 I ~ I t ~ II, ,-, I T

WITNESS STATEME~~

, fA: NAME ~\'} A. '/U""r

1 () . . (, .,~._ ADDRESS 1\1 P'/"..! , ,.~--

BILL No. ---<-1.....:;f_1 ____ _

DATE 2.- - I 7 - J' f

WHOM DO YOU REPRESENT __ ~'~J~~'~ ______________________________________ _

sUppoRT ____ ~~~ ____________ OPPOSE ______________ AMEND ____________ __

PLEASE LEAVE PREPARED STATEMENT WITH SECRETARY.

Comments:

POR!1 CS- 34 1-81 "

TESTIMo}TY OF lARRY S. THOJ-PSO:'

My name is larry S. Thompson, and I reside at 117 Pine Street,

Helena. I was born and raised in Kalispell, Montana, and I received a

bachelor's degree in zoology from Montana state University and a Master's

degree in zoology from Washington state University. For the last seven

years, I have been employed as a professional wildlife biologist.

I believe that a checkoff system, as proposed by HB 787, is the

best way of ensuring that the state's nongame wildlife program receives

adequa te funding. Why do we need to fund an exts-nded nongame program 1

In this statement, I'd like to point out a few specific projects which

an adequately funded nongame program could accomplish-- projects which

would prevent duplication of effort, and which would save money in the

long run.

1. PROVIDE A STATEWIDE DATA BASE. State and federal agencies are

under a legislative mandate to address nongame wildlife when prets-ring

environmental imtact statements on major actions. This often requires

that a full-scale inventory be catried out every time an EIS is written,

since there is no clearinghouse which agencies can call on to obtain

existing data. A concerted effort to compile existing nongame data by

habitat or region, and to keep tabs on all ongoing research, would stream­

line the inventory process, prevent duplication, and save considerable

time and money.

2. DEVELOP STANDlRI' INVENTORY TECHNIQUES. Nongame inventories

currently under way in Montana often employ widely different survey

methods. This makes it difficult to extrapolate findings from one area

to another, or to identify regional ts-tterns or trends. An expanded nongame

- 2 -

program could assist researchers in designing nongame studies so that. tIjf

results would be compatible with those of other studies. This could

eventually lead to a useful data base as different habitats and regions

are covered, a data mse which would reduce the amount of futute inventory

effort required.

3. IDENTIFY INDICATOR SPECIES OR COMMUNITIES FOR USE IN MONITORING.

Research to identify nongame indicators and to design effective nongame

monitoring techniques would be a valuable function of the state nongame

program, and could help cut costs of required long-term monitoring studies.

Nongame monitoring studies could be designed to identify the parameters

which influence population increases or declines.

4. IDENTIFY COST-EFFECTIVE MITIGATION TECHNIQUES. Mitigation of

wildlife losses is often required by law; the state nongame program could

coordinate researchto identify the most cost-effective means of mitigation,

again cutting costs in the long run. For ~ple, it may be found that

bluebird populations could be quickly and cheaply restored by providing

nest boxes.

5. COORDINATE VOLUNTEER EFFORTS. Many nongame research studies are

being carried out by volunteers, Audubon societies, and interested amateurs •

A few examples are the cooperative Breeding Bird Survey, the Christmas

Bird Counts, and roadside raptor surveys. These studies could provide

invaluable data on population trends and habitat requirements; however,

there is presently no money available to pay for the necessary data analysis.

These are just a few of the projects which Montana's nongame program

could accomplish with the funding provided by the checkoff s~tem. I chose

these examples to illustrate how the nongame program, by coordinating and

streamlining the many nongame studies which are already required by law t

- 3 -

could increase efficiency and cut costs, while at the same time addin[

significanlly to our understanding of Montana's wildlife resource. I

feel this is important in light of the increasing public concern over

government spending and taxation. Users of the nongame resource also

need a convenient way to contribute to resource management. if they so

desire. I therefore strongly urge your support in providing funding

for Montana's nongame program b,y means of a voluntary tax checkoff donation.

·~o ... X1 C) I\...l 2.( II (?51 E X If ( {J ; r " I I,

/ 1 _______ 3 I LL NO. ____ _

2 INTRODUCED BY

3 dY REQUEST OF THE HOUSE TAXATION CO~MITTEE

~ A SILL FeR AN ACT E~TITL~D: "AN ACT TO REVISE THE ~IL~AGE

lHnT,'\TIO~!S ON TELEPHONE COM~UNICATIOMS EQUIP~~NT THAT

7 ')UALIFIES FOR CLASS SEVE~ TAXATF:N; AMENDING SECTION

10 2E IT ~NACTED 3Y THE LEGISLATURE OF THE STATE OF MONTANA:

11 Section 1. Section 15-6-137, ~CA, is amended to re2d:

12 "15-6-137~ C1as~ s~ven property descri,Jtion

13 tdx2b1e percent~ge. {ll Class seven ~ra?prty includes:

14 (a) 1 ivestock, poultry, and unprocessed products of

16 (b) all property used and owned by persons, fir~s,

17 carp~rations, or other ory~nizations th2t QrG engaged in the

l~ business of furnishing tele9hone communications exclusiv21y

l~ to rural areas or to rural areas and cities and towns of 300

21 {e} all property owned by eooperGtiv~ rural elactric21

22 and cocp2rativf.;! rural t'e12pi1Gne ;~ssoeiaticns th:~t serve l("~~ss

tn~n 95% of the electricity consumers or telephone users

within th~ incorporat3d 1 imits of a city or to~n;

(~) electric transfor~ers and meters; electric 1 iqht

".-,'.);:',-;!' r i r:-

J

-t r. i s

i .::'j (;" .-::iltS l'

"iri c

Te ~u~lify for t~is

circclit. fer

11

,.

)

STANDING COMMITTEE REPORT

........... ~>;4.;r.G:! .... l.~.I ................................. 19 .. tl .... .

- spr:;..~ MR .............................................................. .

- We, your committee on .................................................................. ~?~ ................................................................. .

.. having had under consideration ........................................................................................... ~ ........... Bill No ...... ~?~ .... . 'Ii BIr..!.. fO:~ A:~ 1~--r E:."?:IT"".wZO: tiA-': let w.P~"1UJ.Dr; '!h"T; :n~"U\ nlffi:;RITA.~ TA.'t AND A"!b.."TID~ 'm<h"""'t ~ -\':' AP?U "1:,) Tim IJ.lINIS1'Hl'{L'ICI'i CF ron! ~'!!c: nlP.E?.l'rR·tt TAX N.lO ~ !S'!7U'E !'AX; ~-.sE?-mnn Sirl'lOOS -1-532, 15-1aSO~, 72-1-Cll, 72-)-807, 72-3-100', 72-3-11a4, 72-4-304, 72-14-303, 72-16-101,

~~lG-·l02, 72-16-2al, 72--16-207, 72-16-~a, 72-16-210 'l!ffaJ:';H 72-16-212.. 72-16-214, 72-16-215, ~2-16-317, 7:-1£-431, 72-16-4~1, 72-16-443, 72-16-452, 72-16-453, 72-16-455, 72-1€-455, ~ -16-':53 1 72-1G-459, 7~-16-461, 72-16-465, 72-16-471, 72-1(,-502 ~! 72-~S04, 72-16-902 ~ro2i 72-16-305, 72-J.6-907, r.cA; ~::; stCTIaiS 35-21~22, 72-16"-202, 72-1(;-209, 72-16-213, 172-16-21u, 72-1€-301 T~r 72-1(-308, 72-16-311 'lEaQI 72-16-315, 72-16-31&, 72-16-319, ~. -If-321, 72-16-:122, 72-1E-331 ~'''1XlG!l 72-16-342, 72-1&-401 ,!~~:d 72-1HO), 72-16-411 ~_w:;.;: 7~16-425, 72-16-432 TH3J'.JG£i 72-16-440, 72-16-442, 72-1G-4S(l, 72-16-.t91 -r;.tnm 112-16-493, i2-1£-701 ~:n:a 7i-16-706, 72-16-801 'l'tm:n:;{ 72-16-805, AW 72-16-902, ~~ A"lD

n'1JT-DIi-?<::; po.n A\l 1:.PPT..,IO\BILITY t»\TE. IJ

--0

s::x:JSZ m _ Respectfully report as follows: That ............................................................................................................ Bill No .................. .

I­I -----_0.

- STATE PUB. CO. ···················m~···~·~trtIr!:Jt~············ch~i~·~~~:·· ...... .

Helena, Mont.

STANDING COMMITTEE REPORT

................ ~:~:::.r!~.~L.;.:~.I ..................... ....... 1 9 .. ~ .. :l .... .

sp-·· "I.--~';;> MR ................ ~':~~~~ ............................... ..

. f!'<" Y.A .... TO'l{ We, your committee on ........................................... :.-.:, .. ,:; ...................... ::~ ...... :':.~ ... : ......................................................... .

having had under consideration ............................................................................................ }~~ ............... Bill No ..... ~.~.~ ... ..

A BILL FOR An ]>~CT ~J::t'!'!'!.E:) ~ "AN l ... CT T~ tu"':VIS:; Tl:-::" A-Cn£AGE 1~L" .~;:riUl;.L GROSS I(ICO~ Qt:;'..LI!"IC.,.~'";~!O~iS ron 1\C1UCGI.TU?AL L1 .. ~-:D ASSi:ssrt!2:Ti ':'0 PROVI::>!:: ELIGIl;Il.ITY CRITr:n.::.t\ FOR J\SSESSMr::r: OF ~cm:;;\TIO::AL r.....;;m l~S '.GiUCt5LTDrG\!.i 1~-=;8I~m SECTIO:l 15-7-202, Y1CA. f!

Respectfully report as follows: That ......................... : ................................................................ J~ ........... Bill No~.~.~.,. ....... . second readinq (yellow), be .amended as follows:

1. 7itle, line 7. ;olloi41n?: -'.:I-!ltr'i::e: ·i.;~·Ci"'~~!;~~"rO!'"'.;~L LJ.·;"~.} t~!:·

Fol1c~iaq; ·~~RICUL7~C~L· Int!€'t't: • LA.;i~··

2. I't;qe 1, lim; 21 throu'll. Fa~jC 2 lin(' 1. Fol1o~in;: ·us~· on p~ge I, line 21 StrL};:'t"': lit'le ~l U.ro:2gt' ·pt'c.(ua~· on linE 1, pllge ~

3. ~~~e 2, lin~ l. Fc.l lr:·", i •• e;: ·~l!iv.elrnt of-lnocrt t II $,3" 3eO or"

~~ (Paqe 1 of 2 paqes)

STATE PUB. CO. Helena, Mont.

R~p. Ken Nordtvedt, Chairman.

"

)

)

-2- ............. ~~~r.~;.! .... ~.~ . .( ............................... 19 .;X .... .

4. ~~qc 1, line 5. Fol1o~ing; ·oucpr~h!p·

I;lrJ~rtl ·en~ t~~~ C.'!ler 01 rf:cor:j mti~t ~t;~'\:·ly: (i) P~0Q! of the rrpviou~ Dr curr~nt ye~r's filinq of ~ fcj~r~l fisrrr:. an::) raneh i('\c,!~{! tAX stilte~C'nt; lin~

(i i) s copy of U.e rr~victif' or c:.orrent year ,(; c01'!:plc tpj C~t:nt:;~ {l'r:l\ Gn~ ranch iU:;'SEf"OSJ;",(:r.t forJ';.-

~. P~90~, lir.c 9. Follo~i"9: -f~r~s-tn~erts -lin:! tt:(: O .... ~7et" of record :;:,t;c:;t rrovl<Je '" c·opy of U:~ prcvlot:~ f)r ct.:rrent y(:·ar':: COt!l"lt~1 far'> z,!'l.:'! rllr.cn <~~Af"~~:"i(::":t. for~ tt£t sho~s that tte ~vcr~ae vCDr!v nu~~er of ~ni,a13 r~ise1 in con~ined l!ri:.:l!:> far the nrod\lrtlol; of !00.::1 (")rfi!:·~r .cr;t:~lf.' 20 ~r ~("Ire ani~~ls, or

(~) other clc~r and conqinclng evidence w

r.. P2:tC':':, l!nf'E Ie U~rC"ugh 1'-. Foll~uin~; 8(2)· StxH:e: li!"!t:!1J 1:) ttro~gh 12._1:l t.~\eir t':l'!tin:t!-' I:",!,·t'rt: ":'ny lll~~ ilcc('pte"" an~ ~p}:r0vt. .. j .1S a ,"ivision or l;:no r·y tnt:' locl!l taxing Clttthor i ty or aFr~rCivl)d and aCCt"ptO(; by tht; 10cal tbxin:; ltutt.or1ty in e.c'}!lfcn:·::;~ty wit.h local zoninq ordir:.~nCES [or a uae other t.h .. n aqriculttJral ~r,all nc~ b~ valued or clHssifie~ ~~ agricultural.-

7. Page 2, I1nc6 17 through 21. Strike: ~ubsecticn (" in ita entirety

STATE PUB. co. Helena, Mont.

ltcp. Ken Nordtvedt, Chairman.

STANDING COMMITTEE REPORT

\' '" r ~. -4 1 :- "1 ....... :.;.:~ ... ~.~.~ ....... ! ....... !. .. : ......... " ................. 19 ........... .

S;'!L"\}:E!i MR .............................................................. .

-·~ ... ICN We, your committee on ................. ~~ .. ~~ ..... :.: .................................................................................................................... .

&.~ 293 - .' having had under consideration .................................................................................................................. Bill No ................. .

1\ BIr...L FOR Aft ~ r;-nTi""...FD: ":t;:-; 1C;! ro ~"ISE ~rm: 1C?~ AND A~'"f..1\L c;;()SS Ii-r.:o·~ OO"1L!!'ICA!'IQlS FOR N:;rJ:CL1:.Tt..'E.~ ~D t.ssr:s~rr; ro Pft.1VIt2 ELIGI!lILI'1'Y cro:'D.:,'""!U.~ rut AssrsSen- CF' R:t~~~ x;:~ .ns N:i?..rO}!"k'U:..;,.'\L; AmW!N:; ~'TIC8

.. 15-7-202, HCA ...

.~---

-----

Respectfully report as follows: That ..................................................................................... ~ ........... Bill No ..... ~~~~ .. ~:.·. introduced (white), be amendad as follows:

1. Page 1, line 17. Following: -oS!! Strike: ".tC· .lLsert: ~20e

2. Page 2, line 3. roll~inq: ·is.­Strike: "50'" Insert, -.ini-

3. Page 2, line 19. rollowlng: c use-Insert: *, as-deter.mined in section 1,·

Js_'ID_ ~ so NImlOD

DG-PASS

STATE PUB. CO. Helena, Mont.

Chairman.