Exempt agricultural property from open space levies

This bill exempts agricultural property from open space property tax levies in Montana, directly affecting landowners who classify their property for agricultural use. The key provision amends state law to remove agricultural land from the list of properties subject to these levies, which fund various county services like parks, roads, and fire control. If a county had already collected payments from exempt agricultural property, the bill allows counties to reduce those payments to refund the overcharged amount. The law takes effect immediately upon passage and applies retroactively to tax years beginning on or after January 1, 2025.