Revise selective sales taxes to provide ongoing property tax relief

This bill creates a $400 property tax credit for Montana homeowners who lived in their primary residence for at least 7 months in 2024, capped at the actual 2024 property taxes paid. The credit will be applied directly to the 2025 property tax bill as a reduction, funded by increased lodging and rental car taxes. Homeowners must apply electronically (July 15-August 15, 2025) or by mail with proof of ownership and residency, and the credit is limited to single-family homes, condos, or mobile homes within 1 acre of land. Counties will distribute the credit through property tax bills, with penalties for false applications.