Gotta Question

   What ever happened to the Eastern Montana Humane Society (EMHS)? The property (north of town) that was donated and building that was purchased with donations is abandoned and has been for a couple years. The website is inactive. Calls are unreturned. If they are disbanded, how can they own property? I’m wondering about misuse of the tax exempt status.

Answered by LaRita Huether, Department of Revenue

According to Montana law, a property owned by a purely public charity is exempt at the time of purchase and can be exempted up to 8 years while the owner makes improvements to allow it to be used for that charitable purpose. If the property is not being used for the charitable purpose or sold within the 8 year period, it will become taxable.

In 2016, the Department of Revenue mailed new exemption applications statewide to determine if there were any exempt properties existing that no longer meet the requirements of the exemption laws. These applications are currently being processed and the final decisions will be made by the end of the year.