Montana legislation · 2025 Regular Session
Montana HB140: Provide property tax assistance for law enforcement and firefighters injured in the line of duty
Status: Signed into law, May 16, 2025
What the bill says
An act providing property tax assistance for first responders injured in the line of duty and surviving spouses of first responders killed in the line of duty; providing eligibility requirements; providing definitions; expanding rulemaking authority; amending sections 15-6-301, 15-6-302, and 15-6-312, mca; and providing an applicability date.
From the engrossed text:
AN ACT PROVIDING PROPERTY TAX ASSISTANCE FOR FIRST RESPONDERS INJURED IN THE LINE OF DUTY AND SURVIVING SPOUSES OF FIRST RESPONDERS KILLED IN THE LINE OF DUTY; PROVIDING ELIGIBILITY REQUIREMENTS; PROVIDING DEFINITIONS; EXPANDING RULEMAKING AUTHORITY; AMENDING SECTIONS 15-6-301, 15-6-302, AND 15-6-312, MCA; AND PROVIDING AN APPLICABILITY DATE. Section 1. Injured first responder program. (1) The residential real property of a qualified first responder or a qualified first responder's spouse is eligible to receive a tax rate reduction as provided in 15-6302 and this section. (2) Property qualifying under subsection (1) and owned by a qualified first responder is taxed at the rate provided in 15-6-134 multiplied by a percentage figure based on the applicant's qualifying income determined from the following table: Income Income Percentage Single Person Married Couple Multiplier Head of Household $0 - $45,803 $0 - $54,963 0% $45,804 - $50,384 $54,964 - 59,544 20% $50,385 - $54,963 $59,545 - $64,124 30% $54,964 - $59,554 $64,125 - $68,705 50% (3) For a surviving spouse who owns property qualifying under subsection (4), the property is taxed at the rate established by 15-6-134 multiplied by a percentage figure based on the spouse's qualifying income determined from the following table: - 1 - Authorized Print Version - HB 140 ENROLLED BILL - 2025 69th Legislature 2025 HB 140 Income Percentage Surviving Spouse …
Sponsors
- Schomer, Curtis (R, 48) · primary sponsor
- Fern, Dave (D, 2)
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 (April 22, 2025): 45 yea, 5 nay, passed
- Do Concur (April 18, 2025): 45 yea, 3 nay, passed
- Do Pass (January 31, 2025): 97 yea, 2 nay, passed
- Do Pass (January 30, 2025): 98 yea, 2 nay, passed
Subjects: Law Enforcement, Rule Making, Taxation, Revenue, State, Revenue, Local, Fires and Fire Protection, Taxation--Property
Common questions
- What is HB140?
- HB140 is a bill in the Montana Legislature (2025 Regular Session): Provide property tax assistance for law enforcement and firefighters injured in the line of duty.
- What does HB140 do?
- In its own words: An act providing property tax assistance for first responders injured in the line of duty and surviving spouses of first responders killed in the line of duty; providing eligibility requirements; providing definitions; expanding rulemaking authority; amending sections 15-6-301, 15-6-302, and 15-6-312, mca; and providing an applicability date.
- What is the status of HB140?
- Signed into law as of May 16, 2025. Latest action: Chapter Number Assigned (May 16, 2025).
- Who sponsored HB140?
- Schomer, Curtis (R, 48), with 1 co-sponsor.
- Where is the official record for HB140?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC1914
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.