Montana legislation · 2025 Regular Session
Montana HB25: Require exempt entities to report beneficial use of property
Status: Failed, May 20, 2025
What the bill says
A bill for an act entitled: "an act requiring exempt entities to report beneficial use of property to the department of revenue; providing for a revised assessment when beneficial use is not properly reported; and amending section 15-6-201, mca.".
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT REQUIRING EXEMPT ENTITIES TO REPORT BENEFICIAL USE OF PROPERTY TO THE DEPARTMENT OF REVENUE; PROVIDING FOR A REVISED ASSESSMENT WHEN BENEFICIAL USE IS NOT PROPERLY REPORTED; AND AMENDING SECTION 15-6-201, MCA." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: NEW SECTION. Section 1. Beneficial use of exempt property -- reporting -- revision. (1) Except as provided for in 15-24-1203, property owned by an entity listed in 15-6-201(1)(a) and leased for the beneficial use of a nonexempt entity is subject to taxation under Title 15, chapter 6. (2) An entity granted an exemption under Title 15, chapter 6, part 2, that leases property for the beneficial use of a nonexempt entity or for a nonexempt use shall report annually to the department. The report must include a description of the leased property and a copy of the lease agreement. (3) Property for which the beneficial use is not properly reported as required in subsection (2) is subject to the provisions of 15-8-601. Section 2. Section 15-6-201, MCA, is amended to read: "15-6-201. Governmental, charitable, and educational categories -- exempt property. (1) The following categories of property are exempt from taxation: (a) except as provided in [section 1] and 15-24-1203, the property of: (i) the United States, except: (A) if congress …
Sponsors
- Essmann, Sherry (R, 49) · primary sponsor
Latest actions
- : (H) Died in Process
- : (H) Missed Deadline for Revenue Bill Transmittal
- : (H) Missed Deadline for General Bill Transmittal
- : (H) 3rd Reading Failed
- : (H) Scheduled for 3rd Reading
- : (H) 2nd Reading Passed
- : (H) Scheduled for 2nd Reading
- : (H) 2nd Reading Pass Consideration
- : (H) Tabled in Committee
- : (H) Fiscal Note Printed
Subjects: Taxation, Revenue, State, Revenue, Local, Taxation--Property
Common questions
- What is HB25?
- HB25 is a bill in the Montana Legislature (2025 Regular Session): Require exempt entities to report beneficial use of property.
- What does HB25 do?
- In its own words: A bill for an act entitled: "an act requiring exempt entities to report beneficial use of property to the department of revenue; providing for a revised assessment when beneficial use is not properly reported; and amending section 15-6-201, mca.".
- What is the status of HB25?
- Failed as of May 20, 2025. Latest action: (H) Died in Process (May 20, 2025).
- Who sponsored HB25?
- Essmann, Sherry (R, 49).
- Where is the official record for HB25?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0077
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.