HB 836 proposed creating a property tax deferral loan program for eligible senior citizens and active-duty military personnel in Montana. This program would allow qualifying homeowners to defer paying the portion of their property taxes that exceeds their 2022 property tax amount. The state's Board of Housing would provide these loans, which would accrue simple interest and become a lien on the primary residence. The loan, including interest, would generally be repaid when the property is sold or transferred, or upon the death of the homeowner, though a surviving spouse might be able to assume the loan.
HB 155 revises property tax laws for Class Four residential and commercial properties. For residential properties, it introduces a graduated tax rate for single-family homes above $1.5 million in market value and sets specific rates for vacant residential lots under $50,000 and certain rental multifamily units over $2 million. For commercial and industrial properties, the bill exempts the first $200,000 of market value from taxation and establishes specific tax rates for the remaining value, with a different rate for golf courses. The bill would have taken effect immediately and applied retroactively to property tax years beginning after December 31, 2024.
HB 154 would have created a new tax credit for Montana renters and homeowners with household incomes under $150,000. The credit would equal 75% of either property taxes paid (for homeowners) or 15% of rent paid (for renters), minus an income-based percentage (ranging from 1% to 9.5%). To qualify, residents needed to have lived in Montana for at least 9 months and occupied a home or rental for 6 months during the tax year. The bill died in committee in May 2025 without becoming law.
HB 220 would establish a refundable child tax credit for Montana resident taxpayers with children under age 5. It provides a $1,200 credit per qualifying child, phasing out for taxpayers with federal adjusted gross income over $56,000 (with a $50,000 phaseout threshold). The credit is refundable, meaning eligible families could receive it as a payment even if they owed no state income tax. The bill also adds the child tax credit to Montana’s required periodic review schedule for tax credits. The bill died in committee on May 22, 2025, and did not become law.
HB 919 is an act designed to implement provisions of House Bill No. 2. It amends state law regarding the Board of Investments, which is responsible for managing public funds. The bill requires the Board of Investments to perform its duties within a restricted fiduciary fund type, subject to specific state law restrictions. This change aims to ensure that the board manages investments under stricter guidelines for the responsible handling of funds.
House Bill 604, also known as the "Work Protection Act," aims to establish statewide uniformity by prohibiting local governments from creating or administering guaranteed income programs. The bill defines a guaranteed income program as one providing regular, unearned cash payments to individuals for any purpose, excluding programs requiring work or training. It prevents political subdivisions, such as counties and cities, from adopting related ordinances or rules. The Attorney General is authorized to issue cease and desist orders and pursue legal action against any local government that violates this prohibition.
HB 310 proposed establishing a state matching grant program to increase community shelter capacity for the homeless population. Administered by the Department of Public Health and Human Services, these grants would help local governments and eligible nonprofit organizations. The funds would specifically target services for senior citizens, veterans, survivors of domestic violence, youth transitioning from foster care, and individuals with mental health or substance use disorders. Applicants would be required to provide matching funds and collaborate with existing homelessness service providers. The bill appropriated $2 million from the general fund for the program, which was set to operate from July 2025 to June 2027.
HB 369 authorizes the creation of county road maintenance districts to maintain roads that were previously serviced by the county but owned by other entities. These districts can be formed when at least 66% of property owners in a proposed area petition the county commissioners. The districts are funded by assessing maintenance costs directly against the benefited properties within the district. The amount assessed by a district must then be subtracted from the county's general fund dedicated to road improvement or maintenance.
HB 537 proposed creating a new "birth day" tax credit for resident taxpayers in Montana upon the birth of a child. The credit would be up to $3,000, or the total of the taxpayer's Montana income taxes, federal income taxes, and FICA contributions, whichever is less. This credit would be refundable, allowing taxpayers to receive a refund even if they have no state tax liability. The credit amount would be reduced for higher-income taxpayers and capped at $1,500 in certain situations, such as for parents filing separately or unmarried parents sharing custody. If passed, it would have applied to income tax years beginning after December 31, 2025.
House Bill 950 sought to establish and maintain a Montana trade office in Israel, staffed by the Department of Commerce. The office's primary goal was to promote trade, tourism, and cultural exchange between Montana and Israel. It aimed to strengthen ties and expand opportunities in areas such as agriculture, technology, security, and educational programs. The bill proposed appropriating $500,000 from the general fund for the biennium beginning July 1, 2025, to fund the office. This act was intended to be effective July 1, 2025, and terminate on June 30, 2033.
