Provide property tax relief funded with lodging tax revenue

This bill redirects 60.2% of lodging tax revenue (from hotels, rentals, etc.) to fund property tax assistance for Montana primary residence owners. It amends existing tax distribution rules to allocate these funds specifically through the Department of Commerce for property tax relief programs. The measure directly affects homeowners who qualify for this assistance, using existing lodging tax revenue instead of new taxes. Other portions of the lodging tax fund tourism, historical preservation, and state parks, but this bill's core change is the dedicated property tax support.