Generally revise allocations of coal tax interest to provide property tax assistance

This bill redirects interest earnings from Montana's coal severance tax permanent fund to the State Property Tax Assistance Account instead of current allocations. It changes the destination of the "remainder of interest earnings" (currently distributed to agriculture, commerce, and other programs) to provide direct property tax relief. The key mechanism is amending Section 15-35-108 to require the state treasurer to transfer these funds to the property tax assistance account starting July 1, 2027. This policy change directly affects homeowners and property owners who may receive tax assistance through this account. The bill does not alter the base coal severance tax collections or other existing allocations.