Revise intangible personal property exemption

This bill amends Montana's property tax law to clarify which intangible personal property is exempt from taxation. It defines intangible property as non-physical assets like stocks, bonds, software, and goodwill, but explicitly excludes items that are integral to running a business or utility operations. The legislation requires that any intangible value included in the assessment of centrally assessed property be removed from the unit value to prevent double taxation. These changes will take effect on January 1, 2026, and apply to tax years beginning after December 31, 2025.