Montana legislation · 2025 Regular Session
Montana SB32: Generally revise property taxes
Status: Failed, May 23, 2025
What the bill says
A bill for an act revising tax rates for certain classes of property; providing definitions; revising local government levy limits to provide that a local government may levy mills equal to the 2025 mill levy plus an inflation adjustment; amending sections 15-6-132, 15-6-133, 156-134, 15-6-135, 15-6-137, 15-6-138, 15-6-141, 15-6-145, 15-6-156, 15-6-157, 15-6-158, 15-6-159, 15-6-162, 15-6-163, and 15-10-420, mca; and providing an applicability date.".
From the engrossed text:
A BILL FOR AN ACT REVISING TAX RATES FOR CERTAIN CLASSES OF PROPERTY; PROVIDING DEFINITIONS; REVISING LOCAL GOVERNMENT LEVY LIMITS TO PROVIDE THAT A LOCAL GOVERNMENT MAY LEVY MILLS EQUAL TO THE 2025 MILL LEVY PLUS AN INFLATION ADJUSTMENT; AMENDING SECTIONS 15-6-132, 15-6-133, 156-134, 15-6-135, 15-6-137, 15-6-138, 15-6-141, 15-6-145, 15-6-156, 15-6-157, 15-6-158, 15-6-159, 15-6-162, 15-6-163, AND 15-10-420, MCA; AND PROVIDING AN APPLICABILITY DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: Section 1. Section 15-6-132, MCA, is amended to read: "15-6-132. Class two property -- description -- taxable percentage. (1) Class two property includes the annual gross proceeds of metal mines. (2) Class two property is taxed at 3% 1.5% 1.65% of its annual gross proceeds, as defined in 1523-801." Section 2. Section 15-6-133, MCA, is amended to read: "15-6-133. Class three property -- description -- taxable percentage. (1) Class three property (b) nonproductive patented mining claims outside the limits of an incorporated city or town held by an owner for the ultimate purpose of developing the mineral interests on the property. For the purposes of this subsection (1)(b), the following provisions apply: (i) The claim may not include any property that is used for residential purposes, recreational purposes as described in 70-16-301, or commercial purposes as defined in 15-1-101 or any property the surface of which …
Sponsors
- Trebas, Jeremy (R, 10) · primary sponsor
Latest actions
- : (S) Died in Process
- : (S) Missed Deadline for Revenue Bill Transmittal
- : (S) Motion
- : (S) Tabled in Committee
- : (S) Hearing
- : (S) Rereferred to Committee
- : (S) 2nd Reading
- : (S) Scheduled for 2nd Reading
- : (S) Revised Fiscal Note Printed
- : (S) Fiscal Note Unsigned
Votes
- Take SB 32 from Comm-Trebas (April 2, 2025): 24 yea, 26 nay, failed
- Do Pass (February 26, 2025): 37 yea, 13 nay, passed
Subjects: Local Finance, Taxation, Revenue, State, Revenue, Local, Taxation--Property
Common questions
- What is SB32?
- SB32 is a bill in the Montana Legislature (2025 Regular Session): Generally revise property taxes.
- What does SB32 do?
- In its own words: A bill for an act revising tax rates for certain classes of property; providing definitions; revising local government levy limits to provide that a local government may levy mills equal to the 2025 mill levy plus an inflation adjustment; amending sections 15-6-132, 15-6-133, 156-134, 15-6-135, 15-6-137, 15-6-138, 15-6-141, 15-6-145, 15-6-156, 15-6-157, 15-6-158, 15-6-159, 15-6-162, 15-6-163, and 15-10-420, mca; and providing an applicability date.".
- What is the status of SB32?
- Failed as of May 23, 2025. Latest action: (S) Died in Process (May 23, 2025).
- Who sponsored SB32?
- Trebas, Jeremy (R, 10).
- Where is the official record for SB32?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0072
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.