Senate Bill 564 requires the Department of Administration to create and manage a public website to increase transparency of state procurement transactions. This website will provide detailed information on payments made by state agencies, including the contractor's name, the purpose of the payment, and the amount. To help offset the costs of establishing and maintaining this website, vendors will be required to pay an application fee when submitting bids or proposals for state contracts. The bill aims to improve public access to how state funds are spent on supplies and services.
HB 483 aims to reduce property taxes by revising school funding laws, while preserving the existing 95 school equalization mills. The bill fixes state and county school equalization mills and vocational-technical education mills, and exempts school levies from general property tax increase limits. It also increases guaranteed tax base multipliers for fiscal year 2026 and raises state reimbursement rates for school transportation, which helps lower local property tax burdens. Additionally, the bill requires reports from the Office of Public Instruction and Department of Revenue on the impacts of property reappraisal on school funding and property taxes.
SB 534 provides a property tax exemption for specific wireless infrastructure in Montana. This bill exempts qualifying wireless infrastructure, placed into service on or after the act's effective date, from property taxes for an initial period of five years. Following this, the exemption gradually phases out over the next five years, after which the property becomes fully taxable. To maintain the exemption, owners must reinvest the tax savings into new communication infrastructure within Montana, without charging those costs to consumers.
House Bill 140 establishes a property tax assistance program for certain first responders and their surviving spouses. It provides a reduction in residential property taxes for law enforcement officers and firefighters who were injured in the line of duty. Unmarried surviving spouses of first responders killed in the line of duty are also eligible for this assistance. The amount of the tax reduction is determined by the applicant's income, with lower incomes receiving a greater benefit. Eligibility requires the property to be the primary residence and the first responder to meet specific criteria related to their line-of-duty injury or death.
SB 409 revises laws related to the Department of Commerce and changes how revenues from the lodging facility use tax are distributed. The bill modifies the allocation of these tax proceeds among various state programs and entities, including the Montana historical society, state parks, and regional tourism corporations. A key provision expands and permanently establishes the program providing emergency lodging for victims of domestic violence or human trafficking, funded by a portion of these tax revenues. It also adjusts specific uses for funds allocated directly to the Department of Commerce, such as for the renovation of the Miles City train depot.
SB 550 revises property tax laws by expanding the definition of "Class five property" to include certain telecommunications property. This change directly affects telecommunications companies that provide services exclusively to rural areas, smaller cities and towns with populations of 1,200 or less, or those operating in three or fewer counties. Their property will now be classified under Class five, which is taxed at 3% of its market value. The bill takes immediate effect and applies retroactively.
HB 881 proposed to revise the existing Medicaid buy-in program to include children with disabilities. This would expand eligibility for the program, allowing more children with disabilities to access Medicaid services. The bill also included an appropriation and extended rulemaking authority for the relevant department to implement these changes. It aimed to amend specific sections of Montana law concerning Medicaid administration and eligibility requirements.
HB 732, the "Prompt Cost Report Reimbursement Act," revises how the Montana Department of Public Health and Human Services reimburses critical access hospitals participating in the state's Medicaid program. The bill requires the department to perform a tentative settlement and make interim payments to these hospitals within 240 days of a cost report being submitted to the Medicare administrative contractor. A final settlement and adjustment will occur after the Medicare administrative contractor completes its full review or audit. This process aims to align Montana Medicaid's reimbursement with Medicare's, ensuring more timely payments to critical access hospitals for services rendered.
HB 567 revises education laws to increase flexibility for school districts to enter into "multidistrict agreements" for jointly funding and operating programs and services. These agreements allow two or more districts to share resources, staff, and services, and can now include private entities. Beginning in 2027, the bill offers a 50% increase in the total quality educator payment to school districts that establish comprehensive countywide multidistrict agreements encompassing all districts in a county. The aim is to enhance efficiency and resource sharing among districts across various functions like administration, instruction, and special education, without increasing local taxes.
SB 544 revises Montana's individual income tax laws to allow taxpayers an election to account for certain past net operating losses. It directly affects individuals who had differences between their federal and Montana net operating loss carryovers before January 1, 2024. These taxpayers can choose to make a "transition adjustment" on their 2024 income tax return, filed by October 15, 2025, to address these discrepancies. If elected, this adjustment can reduce Montana taxable income for 2024 and up to seven subsequent years until the loss is fully utilized. The bill aims to provide a mechanism for individuals to claim losses not fully recognized under previous 2021 tax simplification legislation.