Montana legislation · 2025 Regular Session
Montana SB189: Lower residential, commercial, and agricultural property tax rates
Status: Failed, May 23, 2025
What the bill says
A bill for an act entitled: "an act revising property tax rates for class three agricultural property and class four residential and commercial property; mitigating the effects of the 2023 and 2025 revaluation cycles; removing the higher tax rate for high-value residences; amending sections 15-6-133 and 15-6-134, mca; and providing an immediate effective date and a retroactive applicability date.".
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT REVISING PROPERTY TAX RATES FOR CLASS THREE AGRICULTURAL PROPERTY AND CLASS FOUR RESIDENTIAL AND COMMERCIAL PROPERTY; MITIGATING THE EFFECTS OF THE 2023 AND 2025 REVALUATION CYCLES; REMOVING THE HIGHER TAX RATE FOR HIGH-VALUE RESIDENCES; AMENDING SECTIONS 15-6-133 AND 15-6-134, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE AND A RETROACTIVE APPLICABILITY DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: Section 1. 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 is being used for other than mining purposes or has a separate and independent value for other purposes. (ii) Improvements to the property that would not disqualify the parcel are taxed as otherwise provided in this title, including that portion of the land upon which the improvements are located and that is reasonably …
Sponsors
- Dunwell, Mary Ann (D, 42) · primary sponsor
Latest actions
- : (S) Died in Process
- : (S) Missed Deadline for Revenue Bill Transmittal
- : (S) Tabled in Committee
- : (S) Motion
- : (S) Tabled in Committee
- : (S) Hearing
- : (S) Referred to Committee
- : (S) Sponsor Rebuttal to Fiscal Note Printed
- : (S) Fiscal Note Printed
- : (S) Sponsor Rebuttal to Fiscal Note Printed
Votes
- Take SB 189 from Comm-Dunwell (March 25, 2025): 22 yea, 28 nay, failed
Subjects: Taxation, Revenue, State, Revenue, Local, Taxation--Property
Common questions
- What is SB189?
- SB189 is a bill in the Montana Legislature (2025 Regular Session): Lower residential, commercial, and agricultural property tax rates.
- What does SB189 do?
- In its own words: A bill for an act entitled: "an act revising property tax rates for class three agricultural property and class four residential and commercial property; mitigating the effects of the 2023 and 2025 revaluation cycles; removing the higher tax rate for high-value residences; amending sections 15-6-133 and 15-6-134, mca; and providing an immediate effective date and a retroactive applicability date.".
- What is the status of SB189?
- Failed as of May 23, 2025. Latest action: (S) Died in Process (May 23, 2025).
- Who sponsored SB189?
- Dunwell, Mary Ann (D, 42).
- Where is the official record for SB189?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC2039
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.