Montana legislation · 2025 Regular Session
Montana HB946: Revise selective sales taxes to provide ongoing property tax relief
Status: Failed, May 20, 2025
What the bill says
A bill for an act entitled: "an act generally revising lodging and rental car taxes to provide property tax assistance for principal residences; providing for an increase of lodging and rental car taxes; providing for a temporary property tax credit on a principal residence for tax year 2025; providing for permanent property tax assistance starting in tax year 2026; providing that property tax assistance is funded with lodging tax revenue and rental car tax revenue…
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT GENERALLY REVISING LODGING AND RENTAL CAR TAXES TO PROVIDE PROPERTY TAX ASSISTANCE FOR PRINCIPAL RESIDENCES; PROVIDING FOR AN INCREASE OF LODGING AND RENTAL CAR TAXES; PROVIDING FOR A TEMPORARY PROPERTY TAX CREDIT ON A PRINCIPAL RESIDENCE FOR TAX YEAR 2025; PROVIDING FOR PERMANENT PROPERTY TAX ASSISTANCE STARTING IN TAX YEAR 2026; PROVIDING THAT PROPERTY TAX ASSISTANCE IS FUNDED WITH LODGING TAX REVENUE AND RENTAL CAR TAX REVENUE; PROVIDING THAT THE PROPERTY TAX ASSISTANCE IS DISTRIBUTED TO COUNTIES TO BE DISTRIBUTED AS A CREDIT TO CERTAIN PRINCIPAL RESIDENCES; REQUIRING THE DEPARTMENT OF REVENUE TO CERTIFY PRINCIPAL RESIDENCES; PROVIDING A PENALTY FOR FALSE OR FRAUDULENT PRINCIPAL RESIDENCE APPLICATIONS; PROVIDING AN APPEALS PROCESS FOR CERTIFICATION OF A PRINCIPAL RESIDENCE; PROVIDING STATUTORY APPROPRIATIONS; PROVIDING RULEMAKING AUTHORITY; PROVIDING DEFINITIONS; AMENDING SECTIONS 15-7-102, 15-10-420, 15-15-101, 15-15102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-102, 15-68-820, 17-7-502, 22-3-1303, 22-3-1304, AND 22-3-1307, MCA; AND PROVIDING EFFECTIVE DATES, AN APPLICABILITY DATE, AND A TERMINATION DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: NEW SECTION. Section 1. Definitions -- tax year 2025 credit for 2024 payments. As used in [sections 1 through 4], the following definitions apply: (1) "Montana property taxes" means the ad valorem property taxes, special assessments, and other fees imposed on property classified under 15-6-134 that is a …
Sponsors
- Falk, Terry (R, 10) · primary sponsor
Latest actions
- : (H) Died in Process
- : (H) Missed Deadline for Appropriation Bill Transmittal
- : (H) Tabled in Committee
- : (H) Hearing
- : (H) 1st Reading
- : (H) Referred to Committee
- : (H) Fiscal Note Requested
- : (H) Introduced
- : (LC) Draft Delivered to Requester
- : (LC) Draft Ready for Delivery
Subjects: Taxation, Appropriations, Revenue, State, State Finance, Taxation--Sales, Money Transfer, Taxation--Property, Taxation--Individual Income
Common questions
- What is HB946?
- HB946 is a bill in the Montana Legislature (2025 Regular Session): Revise selective sales taxes to provide ongoing property tax relief.
- What does HB946 do?
- In its own words: A bill for an act entitled: "an act generally revising lodging and rental car taxes to provide property tax assistance for principal residences; providing for an increase of lodging and rental car taxes; providing for a temporary property tax credit on a principal residence for tax year 2025; providing for permanent property tax assistance starting in tax year 2026; providing that property tax assistance is funded with lodging tax revenue and rental car tax revenue…
- What is the status of HB946?
- Failed as of May 20, 2025. Latest action: (H) Died in Process (May 20, 2025).
- Who sponsored HB946?
- Falk, Terry (R, 10).
- Where is the official record for HB946?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC4257
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.