HB 946 aimed to provide property tax relief for owners of principal residences by increasing selective sales taxes on lodging and rental cars. The bill proposed a temporary property tax credit of up to $400 for eligible principal residences for tax year 2025, based on 2024 tax payments. It also outlined plans for permanent property tax assistance starting in tax year 2026. The Department of Revenue would have been responsible for certifying principal residences and processing claims, which included an application and appeals process.
HB 830 aimed to establish a Local Emergency Quick Response Program and account to provide financial aid to property owners residing outside of incorporated cities or towns. The program would offer cost-share grants, up to $10,000, for immediate needs like removing fallen trees, acquiring livestock feed, or minor fencing, following damage from catastrophic natural events. Property owners would apply through their local conservation district after a county emergency resolution, contributing at least 25% of the total costs. The bill proposed an $8 million appropriation to fund the program, with eligibility limited to once every five years per property owner.
House Bill 34 creates a permanent Disaster Resiliency Fund within the state special revenue fund, managed by the Department of Military Affairs. This fund is intended to support state and local mitigation projects, provide matching funds for hazardous material equipment and training, and develop emergency management resources. Annually, $4 million from the general fund is transferred into this account, which has a maximum balance of $12 million. Any funds exceeding this cap are returned to the general fund. The money in the account is statutorily appropriated, allowing for ongoing use without further biennial legislative approval, directly affecting state and local disaster preparedness efforts.
HB 27 revises the criteria for classifying land as agricultural for property tax valuation. The bill introduces an application and review process for certain agricultural properties, moving away from automatic classification. It also increases the required annual gross income for parcels between 20 and 160 acres to qualify as agricultural land. Furthermore, it establishes a new "idle land" classification with a revised tax rate, replacing the prior "nonqualified agricultural property" classification, directly affecting property owners with these land types.
House Bill 892 proposed to redirect a portion of the state's insurance premium tax revenue to help fund property tax relief. The bill would have mandated the transfer of $10 million annually from insurance tax collections to a new state property tax assistance account. This change aimed to reallocate state funds to provide financial assistance related to property taxes, indirectly affecting taxpayers. The bill's implementation was dependent on the passage of Senate Bill No. 90, which would establish the property tax assistance account.
HB 951 proposed a one-time transfer of $30 million from the state's general fund to the local road and bridge account. This action would have directed the state treasurer to complete the transfer by July 15, 2025. The funds were intended to support local road and bridge projects throughout the state, benefiting communities and their infrastructure.
HB 914 proposes to revise the allocation of state lodging facility use taxes. It establishes two new state special revenue accounts: one for county roads and infrastructure and another for municipal roads and infrastructure. A portion of the lodging tax proceeds would be transferred to these accounts and statutorily appropriated for annual distribution to local governments. Funds would be distributed to counties based on the amount of tax collected, with minimum and maximum caps, and to cities and towns primarily based on population, also with a maximum cap. These funds are designated for the construction, maintenance, and repair of local roads and other infrastructure, as well as marketing projects.
HB 652 aimed to revise state income taxation by providing a full income tax exemption for military pensions, retirement, and survivor benefits. This bill would have directly affected veterans, military retirees, and their survivors by eliminating state income taxes on these specific forms of income. The proposed changes included amending sections of the Montana Code Annotated related to income definitions and tax provisions.
HB 858 aimed to revise the coal severance tax coal washing credit in Montana. The bill proposed to extend the termination date for specific definitions related to "coal washing" and "contract sales price," which are used to calculate this tax credit. If passed, these definitions, relevant to coal mining operations, would have remained in effect until July 1, 2027, rather than expiring earlier. The bill also included a provision for notifying tribal governments about the act.
HB 615 revises how interest earned from the coal severance tax permanent fund is distributed to state programs. The bill specifically allocates $2 million to the Department of Justice to partially fund highway patrol officers' salaries. It also extends the termination date for several existing appropriations from this fund, pushing them from June 2027 to June 2029. These extended appropriations continue to support programs related to agriculture, commerce, and highway services, affecting various state agencies and the public services they provide.