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# Memorandum

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:


<table border=1 style='margin: auto; word-wrap: break-word;'><tr><td style='text-align: center; word-wrap: break-word;'>All Cattle</td><td style='text-align: center; word-wrap: break-word;'>$2.58</td></tr><tr><td style='text-align: center; word-wrap: break-word;'>All Sheep and Goats</td><td style='text-align: center; word-wrap: break-word;'>.61</td></tr><tr><td style='text-align: center; word-wrap: break-word;'>All horses and Mules</td><td style='text-align: center; word-wrap: break-word;'>6.58</td></tr><tr><td style='text-align: center; word-wrap: break-word;'>All Swine</td><td style='text-align: center; word-wrap: break-word;'>.88</td></tr><tr><td style='text-align: center; word-wrap: break-word;'>All Poultry</td><td style='text-align: center; word-wrap: break-word;'>.07</td></tr><tr><td style='text-align: center; word-wrap: break-word;'>All Bees</td><td style='text-align: center; word-wrap: break-word;'>.45</td></tr><tr><td style='text-align: center; word-wrap: break-word;'>All Llamas and Alpacas</td><td style='text-align: center; word-wrap: break-word;'>10.94</td></tr><tr><td style='text-align: center; word-wrap: break-word;'>All Bison</td><td style='text-align: center; word-wrap: break-word;'>4.89</td></tr><tr><td style='text-align: center; word-wrap: break-word;'>All Domestic Ungulates</td><td style='text-align: center; word-wrap: break-word;'>29.63</td></tr><tr><td style='text-align: center; word-wrap: break-word;'>Ratites</td><td style='text-align: center; word-wrap: break-word;'>10.94</td></tr></table>

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.