Provide deadline to file for property tax relief from a disaster

This bill establishes a two-year deadline for property owners in Montana to file claims for property tax relief after their property is damaged or destroyed by a natural disaster. It directly affects taxpayers whose homes, trailers, mobile homes, or personal property have been rendered unusable by events such as fires, floods, earthquakes, or wind. The key provision requires owners to submit their claims within two years of the destruction date, ensuring that tax adjustments are processed within a defined timeframe. The bill also clarifies that arson convictions disqualify property owners from receiving tax relief, and it mandates notification if destroyed personal property is replaced within the same tax year.