Increase property tax rates on forest lands

This bill increases property tax rates for forest lands classified as "class ten property" in Montana. It changes the tax rate from 0.27% in 2024 to 0.37% for all tax years after 2024, applying to landowners with forest properties meeting specific size and ownership criteria under Montana law. The rate change takes effect January 1, 2026, applying to property tax years beginning after December 31, 2025. This directly affects owners of qualifying forest lands, increasing their annual property tax burden based on forest productivity value.