HB 831 increases Montana's elderly homeowner and renter income tax credit to help low-to-moderate-income seniors. It raises the maximum credit from $1,150 to $1,400 and increases the household income threshold for eligibility from $35,000 to $50,000 before the credit phases out. The bill also requires annual inflation adjustments to maintain the credit's value and applies retroactively to tax years beginning after December 31, 2024. This directly benefits Montanans aged 65+ who own or rent homes and meet the updated income limits.
SB 424 would have expanded Montana's disabled veteran property tax assistance program to include veterans rated 60% to 90% disabled (previously only 100% or 80%+). It updated tax rate reductions based on income, adding new multipliers for 80-90% disabled veterans (e.g., 70% reduction for $0-$45,803 income) while maintaining existing rates for 100% disabled veterans. The bill directly affected disabled veterans with 60-90% service-connected disabilities (or surviving spouses) who own and occupy their primary residence as a qualifying property. The proposed changes were not enacted, as the bill was vetoed by the governor on June 9, 2025, and the veto override failed on July 14.
SB 537 revises Montana's marijuana tax revenue distribution, directing funds from the marijuana state special revenue account to new and existing state accounts. It requires transferring excess funds annually to specific accounts, including 12% to the HEART account for addiction treatment and mental health programs, 20% to wildlife habitat projects, and 14% to behavioral health initiatives. The bill also allocates funds for law enforcement canine training, sexual assault evidence kits, and homeless shelter support, while modifying existing transfer rules for agencies like the Department of Fish, Wildlife, and Parks. These changes apply to all state agencies receiving marijuana tax revenue under Montana law.
HB 182 creates a $5 million state grant program to fund capital projects, maintenance, repairs, and equipment for nonprofit senior citizen centers in Montana. The program directly affects nonprofit organizations serving residents aged 60+ who operate centers providing meals, education, or recreation (excluding housing facilities). Grants require a 1:1 matching contribution for projects over $25,000, with a maximum $250,000 per project and $350,000 total per county (capping two projects per county). Funding is appropriated from the general fund starting July 2025 and will expire June 30, 2031.
HB 832 creates a Montana state grant program to fund training for healthcare providers in nonmedication therapies for treating posttraumatic stress disorder (PTSD). The program, administered by the Department of Labor and Industry, awards grants to entities developing 2-year projects that train licensed providers (including Veterans Affairs-certified professionals) in these therapies, develop treatment protocols, and engage in community planning. It appropriates $600,000 from the state general fund for the 2025-2027 biennium as a one-time allocation, requiring grantees to report outcomes like providers trained, patients served, and treatment impact by 2026. The law takes effect July 1, 2025.
SB 536 revises Montana's contractor gross receipts tax by creating an exemption for certain individuals and businesses in good standing, requiring them to apply for the exemption. It specifically allows employee stock ownership plan (ESOP) companies to claim a credit against real property taxes, extending the timeframe to claim this credit from 5 to 7 years. The bill also clarifies that this credit can offset property taxes paid in Montana for business-related property. These changes apply to contractors with public contracts exceeding $80,000 and take effect January 1, 2026.
SB 322 increases Montana's tax exemption for business equipment by setting a $500 threshold, meaning equipment costing under $500 would be automatically exempt from taxation. It also requires annual inflation adjustments to the exemption amount and modifies tax code sections to clarify definitions and eligibility. Local governments and tax increment financing districts would receive reimbursements for lost property tax revenue due to these changes. The bill directly affects Montana businesses purchasing equipment under $500 and local governments managing property tax revenue.
SB 90 would provide property tax relief to Montana homeowners with primary residences by using lodging and rental car tax revenue. Homeowners would need to apply for certification by March 1, proving they live in the home at least 7 months yearly and that the property value is under $1 million. Counties would apply the credit directly to property tax bills using annual funding based on certified residences, with penalties for false applications. The bill specifies that assistance won’t affect local mill rates and requires Department of Revenue certification of eligible primary residences.
SB 324 revises vehicle registration fees for high-end vehicles, adding a 1% fee based on the vehicle's manufacturer's suggested retail price (MSRP) for the first year of registration after January 1, 2026, for cars over $150,000 and motorhomes over $300,000. It directly affects owners of these high-value vehicles, replacing a flat annual add-on fee with the percentage-based assessment. Revenue from these fees will fund two specific programs: grants for bridge projects through the Department of Transportation and services for crime victims via the Board of Crime Control. The bill also updates related sections of Montana law governing registration fees and special revenue accounts.
HB 848 aimed to provide dedicated funding for regional rail authorities in the state. The bill proposed creating a "Big Sky Rail Account" within the state special revenue fund, which would receive a portion of rental car sales and use tax proceeds. The Department of Transportation would then annually distribute these funds to eligible regional rail authorities. These authorities could use the money for administrative costs, matching federal grants, fostering partnerships, and planning, developing, and operating rail projects and services, such as enhancing safety, improving stations, and exploring new train routes.
