MT DEPARTMENT OF LIVESTOCK PO BOX 202001 HELENA, MONTANA 59620-2001 (406) 444-7323/FAX (406) 444-1929 livemail@mt.gov
ANIMAL HEALTH & FOOD SAFETY DIVISION (406) 444-2043 BRANDS ENFORCEMENT DIVISION (406) 444-2045 CENTRALIZED SERVICES DIVISION (406) 444-4994 EXECUTIVE OFFICE (406) 444-9321
To: Pete Quist, Unit Manager, DOR Department of Revenue
From: Evan Waters Finance & Accounting Bureau Chief Evan Waters Digitally signed by Evan Waters Date: 2026.10.13 10:38:37 -06'00'
Date: October 13, 2026
Subject: Per Capita Fee on Livestock – Tax year 2027
On October 8, 2026 the Board of Livestock set the per capita fee for tax year 2027 in accordance with the provisions of §15-24-922, MCA. The Board of Livestock approved the per capita rates as follows:
| All Cattle | $2.58 |
|---|---|
| All Sheep and Goats | .61 |
| All horses and Mules | 6.58 |
| All Swine | .88 |
| All Poultry | .07 |
| All Bees | .45 |
| All Llamas and Alpacas | 10.94 |
| All Bison | 4.89 |
| All Domestic Ungulates | 29.63 |
| Ratites | 10.94 |
Please note that these rates are posted on our web site at: http://liv.mt.gov/
As provided in §15-24-921 MCA, the revenues generated from the collection of these fees are for the operation of the Department of Livestock. As per 15-24-925 MCA, there is a 2% collection service reimbursement paid to the Department of Revenue.
Please call me at 444-4993 if you have questions. Thank you for your assistance.