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.
SB 150 creates a new "cigar bar room" license endorsement for existing alcohol licensees that also hold gambling licenses (e.g., casinos or gaming venues). It allows premium cigar smoking only in a designated, enclosed area with strict requirements: cigars must meet specific handmade criteria (no filters, 100% tobacco), the venue must generate at least 10% of annual revenue from cigar sales, and no other tobacco/vaping products may be smoked or sold there. The designated area must have proper ventilation, be separate from nonsmoking zones, and exclude minors under 21. The bill also exempts these cigar rooms from standard clean indoor air laws and requires a 2026 study on Montana’s gaming industry.
SB 287 creates the Montana Growth and Opportunity Trust to manage volatile state revenues, including transferring funds to new specialized accounts like Montana Water Development, Better Local Bridges, and Early Childhood. It modifies property tax assistance by requiring homeowners to certify primary residences (with penalties for false claims) and directing county credits to eligible homeowners. The bill establishes rules for distributing trust interest income to state accounts, limits volatile revenue transfers during budget deficits, and revises pension fund transfers. These changes directly affect state finance agencies, local governments, and homeowners applying for property tax credits. The bill also creates a Montana Housing Trust and updates reporting requirements for state funds.
SB 108 requires Montana local governments (counties, cities, school districts) to get voter approval before raising property taxes or issuing bonds to pay court judgments, settlements, or tax protest refunds that exceed existing tax limits. Specifically, if a government needs to collect more tax revenue than permitted under current law (2-9-108) to cover these costs, voters must approve the levy or bond issuance. The bill amends multiple statutes to enforce this voter approval step for such "excess" tax increases. It does not change how governments pay routine expenses but adds a new voting requirement for specific, larger financial obligations tied to legal disputes. This affects local budgets when resolving court cases or tax disputes that require funding beyond standard tax allowances.
SB 540 revises Montana's property tax rules for "class 17 property," specifically targeting dedicated telecommunications infrastructure like fiber optic and coaxial cable. It provides a 5-year tax exemption for new fiber/coaxial cable installations placed in service after July 1, 2021, with the exemption phasing out over 10 years (20% annually). To maintain the exemption, owners must reinvest the tax savings into new Montana cable installations within 2 years without passing costs to consumers. Federal-funded projects (e.g., under the American Rescue Plan) are excluded from the exemption, and owners must keep records for state review. The bill directly affects telecom infrastructure owners and operators in Montana.
SB 321 proposes three tax credits to support Montana families and child-care providers. It would provide a $1,200 annual credit per child under age 5 for eligible residents (with income limits of $40,000 single/$80,000 married filing jointly), a $1,000 credit for child-care workers employed at least 6 months (20+ hours weekly), and a $2,500 employer credit for businesses offering dependent care assistance. All credits adjust annually for inflation and require filing a Montana tax return. The bill directly affects low-to-moderate-income families, child-care workers, and employers who provide on-site or subsidized care. (Note: The bill died in committee on May 23, 2025, and did not become law.)
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 343 would change how Montana allocates remaining coal severance tax revenue after other specified uses. Currently, until 2027, interest income from the coal trust fund is sent to the general fund for specific programs like agriculture development, small business centers, and library services. This bill amends the law to redirect all remaining coal tax revenue (after other allocations) directly to the coal severance tax permanent fund starting July 1, 2027, instead of the general fund. The policy change would shift funding away from current general fund programs toward the coal trust fund, which supports coal-dependent communities and projects.
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.
