Montana Unlocking Public Lands Tax Credit

Unlocking Public Lands gives Montana landowners a refundable state income tax credit of $750 per agreement (up to $3,000 per year) for letting the public cross their land to reach otherwise inaccessible state, BLM or Forest Service land. Access must be open at least six months and one day, through December 31. Up to four non-contiguous parcels can be enrolled.

• Public land parcel must be inaccessible by public road/right-of-way/easement, public waters, adjacent open public land, or adjacent private land without permission.

• Not eligible if already enrolled in an FWP access program (Block Management, Habitat Montana, Open Fields, UGBEP).

• 'If a state land parcel has a DNRC lease, only the lessee is eligible to enter into an Unlocking Public Lands Program contract to provide access to that state land parcel.'

• Hunting on the crossed private land cannot be managed through outfitting or commercial hunting.

Annual contracts; certification number issued on completion verifies tax-credit eligibility; 'The credit may be claimed even if the claimant has no taxable income.' Multiple owners split the $750 proportionally.

Published amounts: 'receive an annual tax credit in the amount of $750 per agreement (up to a maximum of $3,000 tax credit per year)'. 'If the amount of the credit exceeds the landowner's tax liability, the amount of the excess must be refunded to the landowner.'

Mail the Application Packet with a map (Section IV) to Montana Fish, Wildlife & Parks – Parks & Outdoor Recreation, Unlocking Public Lands Program, P.O. Box 200701, Helena, MT 59620-0701 by March 15.

Deadline text on the page: 'Deadline for applications from eligible landowners March 15, 2026'