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.
HB 4 is a procedural budget amendment bill that allows unspent funds from Montana’s fiscal year 2025 appropriations to continue into future fiscal years (2026-2027) for specific programs. It directly affects state agencies like the Judiciary, Department of Justice, Public Instruction, and Fish/Wildlife/Parks by extending authority for existing initiatives, such as treatment courts, election security grants, school relief funds, and wildlife monitoring projects. The bill’s key mechanism is permitting carryover of unused budget authority without new legislative action, ensuring continuity for ongoing programs. As a procedural budget measure, it does not create new spending but adjusts timing for existing allocations.
SB 536 revises Montana's contractor gross receipts tax by creating an exemption for certain individuals and businesses in good standing, requiring them to apply for the exemption. It specifically allows employee stock ownership plan (ESOP) companies to claim a credit against real property taxes, extending the timeframe to claim this credit from 5 to 7 years. The bill also clarifies that this credit can offset property taxes paid in Montana for business-related property. These changes apply to contractors with public contracts exceeding $80,000 and take effect January 1, 2026.
SB 171 requires that 10% of excess state general fund revenue, after meeting budget stability and capital projects fund thresholds, be transferred to the Montana coal severance tax permanent fund (coal trust fund). This bill amends Montana's budget law to direct a portion of surplus funds - specifically, funds exceeding established reserve levels - to the coal trust fund instead of remaining in the general fund. The transfer applies when the budget stabilization reserve fund and capital projects fund exceed 16% and 12% of general revenue appropriations, respectively. The coal trust fund, which supports coal-related programs, would receive this additional funding without altering the state's primary budget processes.
SB 2 clarifies how local governments calculate property tax levies when a tax increment financing (TIF) district ends. It specifies that the value previously held in the TIF district (the "increment") must be treated as "newly taxable property" for tax calculations in the year of termination or the following year. This directly affects Montana local governments, as it ensures they can include this value when determining property tax revenues under existing levy formulas, without treating it as new construction or annexation. The bill amends Montana Code Annotated sections 15-10-420 and 20-9-336 to define these rules clearly.
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.
HB 560 would have established a Montana Hunters' and Anglers' Community Fund, allowing donors to contribute $1 or more above the cost of wildlife conservation licenses. Funds collected would support grants for small rural communities (under 7,500 people) through the Department of Commerce, including projects like school improvements, food banks, or student programs. Grants would be limited to $2,000 (small) or $20,000 (large), with eligibility restrictions barring political activities and entities involved in lawsuits. The bill created a review board appointed by legislative leaders and the governor, and it died in committee in May 2025 without becoming law.
HB 119 sought to establish the Montana Cattle Committee, a new entity composed of seven Montana cattle producers appointed by the governor. The committee would be responsible for planning and conducting research, promotion, and educational programs to benefit the state's cattle industry. To fund these activities, the bill proposed a cattle assessment to be collected from cattle sellers, which would first require approval through a referendum of those sellers. Funds from this assessment would be deposited into a dedicated cattle special revenue account for the committee's use.
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.
House Resolution 7 (HR 7) requests that members of the Montana State Legislature, when introducing or amending bills to include new spending, also identify existing programs from which funds would be reallocated to cover those new appropriations. This means any bill proposing new expenditures would need to specify how those funds would be offset within the state budget.
