HB 405 proposed to increase the maximum reimbursement rates that school districts receive from state and county sources for student transportation. The bill specifically raised the per-mile rates for school buses of different passenger capacities, as well as for non-bus mileage. The intent was to lower school district property taxes designated for transportation expenses. These changes would have applied to school district transportation budgets starting July 1, 2025.
HB 21 proposes to establish a Montana workforce housing tax credit for taxpayers owning an interest in qualified low-income housing projects. Beginning in 2026, these taxpayers could claim the credit against their income or insurance premium taxes for a six-year period, with unused portions carried forward. The Board of Housing would allocate these credits, up to $1.5 million annually, using a qualified allocation plan. The bill defines "qualified project" as a low-income building under federal law and adds this new credit to the list of tax credits subject to legislative review.
HB 148 proposes to exempt Social Security benefits from the state income tax in Montana. This bill would revise existing tax laws by amending specific sections of the Montana Code Annotated related to income tax definitions. If passed, it would directly affect individuals in Montana who receive Social Security income by eliminating their state tax liability on those benefits. The bill also specifies a delayed effective date and an applicability date for these changes.
HB 489, titled the "Local Option Property Tax Relief Act," would have allowed consolidated city-counties or counties to implement a local sales tax. This tax, requiring voter approval and capped at 4%, would apply to specific goods and services, excluding items like medical supplies and SNAP-eligible food products. The revenue generated from this local option tax would be specifically used to provide property tax relief for primary residences and long-term rental properties. A portion of the revenue would also be distributed to local governments that do not levy the tax.
HB 373 aimed to revise the allocation of excess state lottery revenue, dedicating it to education funding instead of the state general fund. The Office of Public Instruction would distribute these funds quarterly to school districts based on a per-quality-educator formula. Districts would deposit these funds into their school flexibility funds, which could be used for various expenditures, including teacher salaries, benefits, housing, technology enhancements, and facility improvements.
HB 887 was a legislative bill designed to provide property tax assistance for owners of primary residences. The bill proposed to fund this relief by redirecting a portion of the state's lodging tax revenue. It aimed to amend existing statutes governing the distribution of these lodging tax proceeds. While the bill's intent was to reallocate lodging tax funds for property tax relief, the provided text does not detail the specific changes or mechanisms for how these funds would be redirected.
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 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 424 revises property tax classifications for data center property. It modifies the types of property included in Class seventeen for qualified data centers, and extends the timeframe within which this data center property must be built. The bill also revises ownership requirements for Class seventeen data center property. Additionally, it updates the classification of certain dedicated communications infrastructure in Class thirteen, extending its relevant timeframe.
