Revise tax rate for agricultural property owned by certain nonprofits

This bill revises Montana's tax rate for agricultural land owned by certain nonprofits. It changes the tax rate from 2.16% to 10 times the standard agricultural tax rate (21.6%) for nonprofit corporations that do not qualify as exempt categories like churches, schools, hospitals, or low-income housing providers. The policy directly affects agricultural property owned by nonprofits not listed in the exceptions (sections 15-6-133(1)(d)(i)-(viii)). This adjustment applies to land acquired after the bill's effective date, increasing tax liability for qualifying nonprofits under this specific provision.