Montana legislation · 2025 Regular Session
Montana SJ38: Provide for study of property taxes
Status: Failed, May 23, 2025
What the bill says
A joint resolution of the senate and the house of representatives of the state of montana requesting an interim study of montana's property tax system; and requiring that the final results of the study be reported to the 70th legislature.
From the engrossed text:
A JOINT RESOLUTION OF THE SENATE AND THE HOUSE OF REPRESENTATIVES OF THE STATE OF MONTANA REQUESTING AN INTERIM STUDY OF MONTANA'S PROPERTY TAX SYSTEM; AND REQUIRING THAT THE FINAL RESULTS OF THE STUDY BE REPORTED TO THE 70TH LEGISLATURE. WHEREAS, property taxes are an important funding source for the state, cities, counties, school districts, and special districts; and WHEREAS, Montana's 18 classes of property could be reduced to a few classes for simplification; and WHEREAS, the state tax rates, AND valuation methods, exemptions, settlement procedures, and assistance programs vary widely among classes, resulting in an overly complicated property tax system. NOW, THEREFORE, BE IT RESOLVED BY THE SENATE AND THE HOUSE OF REPRESENTATIVES OF THE STATE OF MONTANA: That the Legislative Council be requested to designate an appropriate interim committee or statutory committee, pursuant to section 5-5-217, MCA, to study Montana's property tax system. BE IT FURTHER RESOLVED, that the study include: (1) an overview of the property tax classes and the tax rates and valuation methods used for each class; AND (2) a review of property tax exemptions, including the types of exemptions and the loss of taxable value and taxes resulting from the exemptions; (3) a review of settlements between taxpayers and the Department of Revenue ; and (4)(2) consideration of options for consolidating tax classes, equalizing …
Sponsors
- Dunwell, Mary Ann (D, 42) · primary sponsor
Latest actions
- : (H) Died in Committee
- : (H) 1st Reading
- : (H) Referred to Committee
- : (S) Transmitted to House
- : (S) 3rd Reading
- : (S) Scheduled for 3rd Reading
- : (S) 2nd Reading
- : (S) Scheduled for 2nd Reading
- : (S) Committee Report
- : (S) Committee Executive Action
Votes
- Do Pass (April 24, 2025): 31 yea, 18 nay, passed
- Do Pass (April 23, 2025): 31 yea, 16 nay, passed
Subjects: Taxation, Interim Study Resolutions, Taxation--Property
Common questions
- What is SJ38?
- SJ38 is a bill in the Montana Legislature (2025 Regular Session): Provide for study of property taxes.
- What does SJ38 do?
- In its own words: A joint resolution of the senate and the house of representatives of the state of montana requesting an interim study of montana's property tax system; and requiring that the final results of the study be reported to the 70th legislature.
- What is the status of SJ38?
- Failed as of May 23, 2025. Latest action: (H) Died in Committee (May 23, 2025).
- Who sponsored SJ38?
- Dunwell, Mary Ann (D, 42).
- Where is the official record for SJ38?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC1824
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.