Montana legislation · 2025 Regular Session
Montana HB920: Provide property tax exemption for senior care facilities and housing
Status: Signed into law, May 19, 2025
What the bill says
An act revising property taxes for senior care and housing; providing a temporary tax exemption for senior care and housing development projects; requiring approval by the governing body of a local government; providing for an extension of the tax exemption for certain property; providing for termination of the tax exemption for certain events; providing rulemaking authority; providing definitions; amending section 15-10-305, mca; and providing an applicability date.
From the engrossed text:
AN ACT REVISING PROPERTY TAXES FOR SENIOR CARE AND HOUSING; PROVIDING A TEMPORARY TAX EXEMPTION FOR SENIOR CARE AND HOUSING DEVELOPMENT PROJECTS; REQUIRING APPROVAL BY THE GOVERNING BODY OF A LOCAL GOVERNMENT; PROVIDING FOR AN EXTENSION OF THE TAX EXEMPTION FOR CERTAIN PROPERTY; PROVIDING FOR TERMINATION OF THE TAX EXEMPTION FOR CERTAIN EVENTS; PROVIDING RULEMAKING AUTHORITY; PROVIDING DEFINITIONS; AMENDING SECTION 15-10-305, MCA; AND PROVIDING AN APPLICABILITY DATE. Section 1. Short title. [Sections 1 through 8] may be cited as the "Senior Care Facilities and Housing Development Exemption Act". Section 2. Legislative purpose. The legislature finds and declares that there is a shortage in this state of decent, safe, and sanitary, senior care and housing facilities that is affordable for all seniors. To alleviate the high cost of facilities and housing for all seniors, the legislature believes it is essential that property tax incentives be made available to tax-exempt organizations that assist senior Montanans in meeting critical housing needs. Section 3. Definitions. As used in [sections 1 through 8], unless the context clearly indicates otherwise, the following definitions apply: (1) "Board" means the board of directors for a tax-exempt senior care and housing sponsor. (2) "Department" means the department of revenue provided for in 2-15-1301. (2) (a) "Local government" means the county, consolidated government, or incorporated city or town where the …
Sponsors
- Regier, Amy (R, 6) · 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): 43 yea, 7 nay, passed
- Do Concur (April 18, 2025): 42 yea, 7 nay, passed
- Do Pass (April 5, 2025): 94 yea, 4 nay, passed
- Do Pass (April 4, 2025): 98 yea, 0 nay, passed
Subjects: Local Finance, County Officers, Retirement, Taxation, County Finance, Revenue, State, Senior Citizens, Revenue, Local
Common questions
- What is HB920?
- HB920 is a bill in the Montana Legislature (2025 Regular Session): Provide property tax exemption for senior care facilities and housing.
- What does HB920 do?
- In its own words: An act revising property taxes for senior care and housing; providing a temporary tax exemption for senior care and housing development projects; requiring approval by the governing body of a local government; providing for an extension of the tax exemption for certain property; providing for termination of the tax exemption for certain events; providing rulemaking authority; providing definitions; amending section 15-10-305, mca; and providing an applicability date.
- What is the status of HB920?
- Signed into law as of May 19, 2025. Latest action: Chapter Number Assigned (May 19, 2025).
- Who sponsored HB920?
- Regier, Amy (R, 6), with 1 co-sponsor.
- Where is the official record for HB920?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC1863
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.