SB 542 generally revises property tax laws, affecting various property owners. The bill freezes property values for tax years 2025 and 2026 at their 2024 levels, unless a decrease is determined by the Department of Revenue. It provides a property tax rebate of up to $400 for principal residences based on 2024 property taxes paid, which taxpayers must claim between August 15 and October 1, 2025. Additionally, the legislation reduces tax rates for Class Three agricultural property and revises rates for Class Four residential and commercial properties, including lower rates for owner-occupied homes, long-term rentals, and a portion of commercial property value.
HB 6 implements the Renewable Resource Grant and Loan Program by appropriating funds to the Department of Natural Resources and Conservation (DNRC). The bill allocates specific amounts for various grant types, including emergency projects, planning, irrigation development, private projects, and nonpoint source pollution reduction. Additionally, it appropriates $5.25 million for prioritized infrastructure grant projects to specific cities, towns, and water districts for improvements to wastewater systems, drinking water infrastructure, and stormwater control. Funds for these prioritized projects are awarded in a specified order until available money is expended.
HB 129 provides an income tax benefit for volunteer firefighters and volunteer emergency care providers in Montana. The bill allows these "full-service volunteers" to subtract a specific amount from their taxable income. This deduction is designed to increase annually with an inflation factor. The legislation amends existing state tax code to implement these changes, with a delayed effective date.
HB 85 reinstates former employer contribution rates for four specific public employee retirement systems: the Judges', Highway Patrol Officers', Sheriffs', and Game Wardens' and Peace Officers' Retirement Systems. This directly impacts the governmental entities that employ these personnel and contribute to their pensions. The bill also amends the state's property tax levy calculation procedures, outlining how local governments determine their maximum mill levies based on factors like prior year assessments and newly taxable property. It specifically exempts certain levies, such as those funding the sheriffs' retirement system, from these new
This bill revises state law to provide a continuous, automatic funding mechanism for the state's reinsurance program. It designates assessments collected from members of the reinsurance association, along with any earned interest, as statutorily appropriated. This means these funds can be spent by the program's administrator, the commissioner, without requiring new legislative approval each budget cycle. The money is specifically for covering the administration, operation, and claims expenses of the reinsurance program.
HB 55 revises the laws governing how public utilities plan for their customers' future energy needs. It requires public utilities to submit detailed resource plans every three years, including evaluations of renewable energy and demand-side management scenarios, and to hold more public meetings before submitting these plans. The bill establishes a special revenue account within the Department of Environmental Quality to fund an independent evaluator, paid for by fees charged to public utilities, who will assist in reviewing these plans. Additionally, the state commission can now engage independent consultants to evaluate utility plans, with these costs being recoverable in rates charged to customers.
House Bill 161 establishes a new "vending machine account" within the state's special revenue fund for the Department of Public Health and Human Services (DPHHS). This account will receive a percentage of income collected by DPHHS from vending machines located on federal and state properties that are not operated by blind vendors. The money in this account is statutorily appropriated to DPHHS, meaning the department can use these funds for specific program purposes consistent with federal law without needing further legislative approval. The bill is effective starting July 1, 2025.
HB 7 implements and funds the reclamation and development grants program, appropriating over $13.9 million from the natural resources projects state special revenue account. The bill allocates funds to the Department of Natural Resources and Conservation (DNRC) for grants beginning July 1, 2025. These grants support planning for reclamation and development projects, pilot water storage initiatives, and specific prioritized projects for political subdivisions and local governments. Grant recipients, which include various counties, cities, and state agencies, must meet conditions such as having an approved project scope, securing matching funds, and complying with auditing requirements.
House Bill 421 increases the fire protection assessment rates collected by the Department of Natural Resources and Conservation (DNRC). This bill directly affects owners of forest land located within a wildland fire protection district or under contract for fire protection services. It raises the maximum annual fee per landowner from $50 to $58.70 and increases the additional per-acre charge from 30 cents to 49 cents for land exceeding 20 acres. These new assessment rates are set to take effect on July 1, 2025.
SB 253 revises the administrative and certification processes for student scholarship organizations (SSOs) in Montana. The bill requires SSOs to apply for certification from the Department of Revenue and outlines specific requirements they must meet to be certified and accept tax-credit eligible donations. It mandates that SSOs allocate at least 90% of their annual revenue from eligible donations for scholarships and ensures a parent's right to select an education provider. The legislation aims to increase transparency and accountability for these organizations.