Montana legislation · 2025 Regular Session
Montana HB90: Provide two-year reappraisal cycle for all real property
Status: Signed into law, April 3, 2025
What the bill says
An act providing for the reappraisal of noncentrally assessed real property on a 2-year cycle; amending section 15-7-111, mca; and providing an immediate effective date and a retroactive applicability date.
From the engrossed text:
AN ACT PROVIDING FOR THE REAPPRAISAL OF NONCENTRALLY ASSESSED REAL PROPERTY ON A 2-YEAR CYCLE; AMENDING SECTION 15-7-111, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE AND A RETROACTIVE APPLICABILITY DATE. Section 1. Section 15-7-111, MCA, is amended to read: "15-7-111. Periodic reappraisal of certain taxable property. (1) (a) The department shall administer and supervise a program for the reappraisal of all taxable property within class three under 15-6133, class four under 15-6-134, and class ten under 15-6-143 as provided in this section. All Except as provided in subsection (1)(b): (i) all real property and all property within class three, class four, and class ten must be revalued every 2 years; and. Except as provided in (1)(b), (ii) all other property must be revalued annually. (b) Beginning January 1, 2024, all All centrally assessed property and all real property valued with centrally assessed property must be revalued in the time periods provided for in 15-23-101(2). (2) The department shall value newly constructed, remodeled, or reclassified property in a manner consistent with the valuation within the same class and the values established pursuant to subsection (1). The department shall adopt rules for determining the assessed valuation of new, remodeled, or reclassified property within the same class. (3) The reappraisal of class three, class four, and class ten property is complete on December …
Sponsors
- Miner, Russ (R, 26) · primary sponsor
- McKamey, Wendy (R, 12)
Latest actions
- : Chapter Number Assigned
- : (H) Signed by Governor
- : (H) Transmitted to Governor
- : (S) Signed by President
- : (H) Signed by Speaker
- : (H) Returned from Enrolling
- : (H) Sent to Enrolling
- : (S) 3rd Reading
- : (S) Scheduled for 3rd Reading
- : (S) 2nd Reading
Votes
- Do Concur (March 19, 2025): 46 yea, 4 nay, passed
- Do Concur (March 18, 2025): 48 yea, 2 nay, passed
- Do Pass (January 30, 2025): 100 yea, 0 nay, passed
- Do Pass (January 29, 2025): 100 yea, 0 nay, passed
Subjects: Taxation, Revenue, State, Revenue, Local, Taxation--Property
Common questions
- What is HB90?
- HB90 is a bill in the Montana Legislature (2025 Regular Session): Provide two-year reappraisal cycle for all real property.
- What does HB90 do?
- In its own words: An act providing for the reappraisal of noncentrally assessed real property on a 2-year cycle; amending section 15-7-111, mca; and providing an immediate effective date and a retroactive applicability date.
- What is the status of HB90?
- Signed into law as of April 3, 2025. Latest action: Chapter Number Assigned (April 3, 2025).
- Who sponsored HB90?
- Miner, Russ (R, 26), with 1 co-sponsor.
- Where is the official record for HB90?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0097
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.