Montana legislation · 2025 Regular Session
Montana SB172: Revise resort tax eligibility and allow use for workforce housing
Status: Signed into law, April 3, 2025
What the bill says
An act revising resort tax laws; providing that the additional 1% resort tax may be used for workforce housing; and amending sections 7-6-1503, 7-6-1504, 7-6-1541, and 7-61542, mca.
From the engrossed text:
AN ACT REVISING RESORT TAX LAWS; PROVIDING THAT THE ADDITIONAL 1% RESORT TAX MAY BE USED FOR WORKFORCE HOUSING; AND AMENDING SECTIONS 7-6-1503, 7-6-1504, 7-6-1541, AND 7-61542, MCA. Section 1. Section 7-6-1503, MCA, is amended to read: "7-6-1503. Limit on resort tax rate -- goods and services subject to tax. (1) (a) Except as provided in subsection (1)(b), the rate of the resort tax must be established by the election petition or resolution provided for in 7-6-1504, but the rate may not exceed 3%. (b) (i) Subject to subsection (1)(b)(ii), an An Subject to subsection (1)(b)(ii), an election petition or resolution provided for in 7-6-1504 may provide for an additional resort tax levy at the rate of up to 1%. The revenue from the additional tax must be used to provide funding for infrastructure or workforce housing. (ii) A resort community with a population that exceeds the population limit for a resort community in 7-6-1501 may not levy the additional resort tax provided for in subsection (1)(b)(i). (ii) A resort community with a population that exceeds the population limit for a resort community in 7-6-1501 may not levy the additional resort tax provided for in subsection (1)(b)(i) unless the resort community was established before January 1, 2025. (2) (a) The resort tax is a tax on the retail value of …
Sponsors
- Fern, Dave (D, 2) · primary sponsor
- Thane, Mark (D, 89)
Latest actions
- : Chapter Number Assigned
- : (S) Signed by Governor
- : (S) Transmitted to Governor
- : (H) Signed by Speaker
- : (S) Signed by President
- : (S) Returned from Enrolling
- : (S) Sent to Enrolling
- : (H) 3rd Reading
- : (H) Scheduled for 3rd Reading
- : (H) 2nd Reading
Votes
- Do Concur (March 21, 2025): 57 yea, 40 nay, passed
- Do Concur (March 20, 2025): 56 yea, 42 nay, passed
- AMD-SB0172.002.001 Mercer DO PASS (March 20, 2025): 38 yea, 60 nay, failed
- Do Pass (February 12, 2025): 38 yea, 12 nay, passed
- Do Pass (February 11, 2025): 42 yea, 8 nay, passed
Subjects: Local Finance, Housing, Taxation--Sales, Local Government
Common questions
- What is SB172?
- SB172 is a bill in the Montana Legislature (2025 Regular Session): Revise resort tax eligibility and allow use for workforce housing.
- What does SB172 do?
- In its own words: An act revising resort tax laws; providing that the additional 1% resort tax may be used for workforce housing; and amending sections 7-6-1503, 7-6-1504, 7-6-1541, and 7-61542, mca.
- What is the status of SB172?
- Signed into law as of April 3, 2025. Latest action: Chapter Number Assigned (April 3, 2025).
- Who sponsored SB172?
- Fern, Dave (D, 2), with 1 co-sponsor.
- Where is the official record for SB172?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC4314
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.