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 25 proposed that entities typically exempt from property taxes, such as government bodies or charities, would need to report annually to the Department of Revenue. This report would be required if they lease their property to a non-exempt entity or for a non-exempt use, and would include a description of the leased property and a copy of the lease agreement. If the beneficial use of the property was not properly reported, it would become subject to property taxation. The bill aimed to ensure that properties used for non-exempt purposes are appropriately taxed, even if owned by an exempt organization.
HB 163 proposed creating a new individual income tax credit for health care professionals who volunteer as preceptors in Montana. The bill would allow licensed preceptors to claim a $1,000 credit for each eligible clinical rotation, up to a maximum of $5,000 per tax year, provided they do not receive compensation for their supervisory role. An eligible clinical rotation requires a minimum of 100 hours of direct supervised training for students in various graduate-level health care programs within the state. This nonrefundable credit aimed to support preceptors who educate advanced practice registered nursing, medical, physician assistant, and other health care students.
This Montana bill allows property owners to request a refund of property taxes if their local government fails to address public nuisances like illegal camping, loitering, or substance use on their property. Property owners must document expenses they incurred to mitigate these issues, and the refund amount cannot exceed the taxes they paid for the prior year. Local governments have 30 days to accept or reject refund applications, and if they reject the request, property owners can sue in court with the government bearing the burden of proof. The state treasurer will withhold refund amounts from local government entitlement payments, and the bill includes rules to prevent abuse while allowing property owners to apply annually as long as the nuisance persists.
HB 884 sought to establish the Montana Behavioral Health Trust Fund and an oversight board to support behavioral health services statewide. It would have created a permanent endowment, with only the interest generated from it being transferred quarterly into a special revenue account. This account would fund grants for various eligible purposes, including mental health programs in public schools, expanding crisis care services, and providing support for individuals experiencing homelessness. A newly formed seven-member board would have been responsible for administering the fund, determining grant priorities, and monitoring the effectiveness of funded services.
HB 177 aimed to update state laws regarding tobacco products. The bill proposed expanding the definition of "tobacco" to include alternative nicotine and vapor products, which would subject them to existing tobacco product license fees. It also sought to repeal a state prohibition, thereby allowing local governments to enact their own ordinances banning the sale of all tobacco products, including alternative nicotine and vapor products. This would have affected businesses selling these products and granted new regulatory power to local jurisdictions.
HB 826 proposes to revise Montana's tobacco tax laws by increasing the state tax on cigarettes. The bill would raise the tax from $1.70 to $2.70 for each package containing 20 cigarettes. This tax is precollected by wholesalers and applies to individuals who purchase cigarettes for consumption. The bill also retains existing provisions regarding tax exemptions for sales to tribal members on Indian reservations.
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.
HB 213 proposed to revise the property tax rates for Class Four residential and commercial properties. These properties include most residential homes, rental units, and commercial buildings. The bill would lower the tax rate for most residential properties from 1.35% to 0.76% of their market value. It also adjusted the tax rate calculation for single-family homes valued over $1.5 million and for commercial properties, changing their multiplier from 1.4 to 1.35 times the standard residential rate. If passed, these changes would have applied retroactively to tax years beginning after December 31, 2024.
