Montana legislation · 2025 Regular Session
Montana SB90: Redistribute certain state tax revenue to primary residence property tax relief
Status: Failed, May 23, 2025
What the bill says
A bill for an act entitled: "an act providing property tax assistance for primary residences; providing that the 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 primary residences; requiring the department of revenue to certify primary residences; providing a penalty for false or fraudulent primary residence applications; providing an appeals process for certification of a primary residence; providing a definition; providing rulemaking authority…
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT PROVIDING PROPERTY TAX ASSISTANCE FOR PRIMARY RESIDENCES; PROVIDING THAT THE 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 PRIMARY RESIDENCES; REQUIRING THE DEPARTMENT OF REVENUE TO CERTIFY PRIMARY RESIDENCES; PROVIDING A PENALTY FOR FALSE OR FRAUDULENT PRIMARY RESIDENCE APPLICATIONS; PROVIDING AN APPEALS PROCESS FOR CERTIFICATION OF A PRIMARY RESIDENCE; PROVIDING A DEFINITION; PROVIDING RULEMAKING AUTHORITY; ELIMINATING REPORTING REQUIREMENTS; AMENDING SECTIONS 15-7102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, AND 22-3-1307, AND 44-4-1506, MCA; REPEALING SECTION 90-1-122, MCA; AND PROVIDING AN EFFECTIVE DATE AND AN APPLICABILITY DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: NEW SECTION. Section 1. Property tax assistance for primary residences. (1) A county shall provide property tax assistance to owners of primary residences certified by the department of revenue pursuant to [section 3]. The assistance is provided with funding from the state property tax assistance account distributed to the county as provided in [section 2]. (2) (a) Except as provided in subsection (2)(b), the county treasurer shall provide the property tax assistance distributed pursuant to [section 2] to each primary residence by listing the property tax assistance amount as a …