Provide tribal property tax exemption to tribal members

This bill (LC 441) amends Montana law to expand a temporary property tax exemption from tribal entities to individual tribal members. It changes Section 15-6-230, MCA, to allow property owned in fee by a member of a federally recognized Montana tribe to qualify for the same exemption previously only available to tribes themselves, provided the member submits a timely application approved by the state department. The exemption remains temporary (up to 5 years), requires annual certification that the federal trust application is pending, and includes tax recapture if the federal application is denied. It directly affects tribal members owning property in Montana who are awaiting federal trust status approval.