Montana legislation · 2025 Regular Session
Montana SB306: Prohibit sale of tax deed to foreign entity
Status: Signed into law, April 18, 2025
What the bill says
An act providing that a county treasurer may not sell a tax deed to residential property to a foreign entity; defining foreign entity and "domestic entity"; amending sections 15-17-121 and 15-18-220, mca; and providing an effective date.".
From the engrossed text:
AN ACT PROVIDING THAT A COUNTY TREASURER MAY NOT SELL A TAX DEED TO RESIDENTIAL PROPERTY TO A FOREIGN ENTITY; DEFINING FOREIGN ENTITY AND "DOMESTIC ENTITY"; AMENDING SECTIONS 15-17-121 AND 15-18-220, MCA; AND PROVIDING AN EFFECTIVE DATE." Section 1. Section 15-17-121, MCA, is amended to read: "15-17-121. Definitions. Except as otherwise specifically provided, when terms mentioned in Title 15, chapters 17 and 18, are used in connection with taxation, they are defined in the following manner: (1) "Assignee" means a person, other than the person to whom the property is assessed, who pays the delinquent taxes, including penalties, interest, and costs, and receives a tax lien certificate representing a lien on the property and an assignment certificate. (2) "Assignment certificate" means the document described in 15-17-323. (3) (a) "Cost" means the cost incurred by the county as a result of a taxpayer's failure to pay taxes when due. It includes but is not limited to any actual out-of-pocket expenses incurred by the county plus the administrative cost (ii) preparing the notice of pending attachment of a tax lien; (iii) assigning the county's interest in a tax lien to a third party; (iv) identifying interested persons entitled to notice of the pending issuance of a tax deed; (v) notifying interested persons; (vi) sale or resale; (vii) issuing the tax deed; and …
Sponsors
- Bogner, Kenneth (R, 18) · primary sponsor
- Brewster, Larry (R, 43)
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 (April 1, 2025): 86 yea, 13 nay, passed
- Do Concur (March 31, 2025): 82 yea, 17 nay, passed
- Do Pass (February 25, 2025): 49 yea, 0 nay, passed
- Do Pass (February 24, 2025): 46 yea, 2 nay, passed
Subjects: International Relations, Property, Taxation--Property
Common questions
- What is SB306?
- SB306 is a bill in the Montana Legislature (2025 Regular Session): Prohibit sale of tax deed to foreign entity.
- What does SB306 do?
- In its own words: An act providing that a county treasurer may not sell a tax deed to residential property to a foreign entity; defining foreign entity and "domestic entity"; amending sections 15-17-121 and 15-18-220, mca; and providing an effective date.".
- What is the status of SB306?
- Signed into law as of April 18, 2025. Latest action: Chapter Number Assigned (April 18, 2025).
- Who sponsored SB306?
- Bogner, Kenneth (R, 18), with 1 co-sponsor.
- Where is the official record for SB306?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0786
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.