This bill creates the Montana Behavioral Health Trust Fund to provide dedicated funding for mental health and substance use services. It establishes a seven-member board (appointed by the governor, legislative leaders, and tribal representatives) to manage the fund, which receives quarterly interest from a permanent endowment (preserving the principal). Funds will support specific services like school-based mental health programs, crisis care, counselors in homeless shelters, transitional housing, and facility expansions - directly benefiting community organizations and public health services. The bill mandates that funds cannot replace existing state funding and requires the board to develop a state plan and monitor program effectiveness.
This bill, LC 1727, creates a tax exclusion for a portion of income earned from selling newly constructed homes in Montana. It directly affects homeowners who sell newly built residences within the state. The key mechanism adds a new exclusion to Montana's tax code, meaning a specific part of the profit from these sales will not be counted as taxable income for state income tax purposes. This change modifies Montana's calculation of taxable income by removing this portion of sale proceeds from the tax base.
This bill requires nonprofit hospitals in Montana to report their community benefit spending (like charity care and health programs) to the state health department. If a hospital's reported community benefits don't cover its potential property tax liability (the tax it would owe if not exempt), it must pay a fee equal to the difference. The fee funds a special account that provides annual funding to critical access hospitals based on bed count. This directly affects nonprofit hospitals that currently qualify for property tax exemptions but may not meet the new community benefit threshold.
This bill revises how Montana's lodging facility use tax revenue is distributed to local governments. It creates two new accounts: one for county roads and infrastructure (funded by lodging taxes) and another for municipal roads and infrastructure. County funds are distributed based on each county's share of the previous year's tax collection, with a minimum of 0.5% and maximum of 8% per county. Municipal funds are distributed based on population (with small towns counted as having 200 residents), capped at 8% per city or town. The bill directly affects all Montana counties and cities/towns that collect lodging taxes.
This bill (LC 1418) amends Montana's definition of "tobacco products" to explicitly include vapor products, such as e-cigarettes and vape pens, that deliver nicotine through vaporization. It revises Section 16-11-102, MCA, to define "tobacco product" as any device or substance consumed via vaporization for nicotine delivery. This change brings vapor products under Montana's existing tobacco taxation framework, affecting manufacturers, retailers, and distributors of these products. The bill does not establish tax rates but enables future tax implementation for vapor products. It directly affects businesses selling vapor products by subjecting them to the same tax rules as traditional tobacco products.
This bill directs the state treasurer to transfer $30 million from the general fund to Montana's local road and bridge account by July 15, 2025. The funds are intended to support local road and bridge maintenance and improvement projects managed by counties and municipalities. The transfer is a one-time action, not an ongoing funding source, and applies specifically to the account designated under state law (15-70-132). The bill takes effect on July 1, 2025, with the transfer deadline set for July 15.
This bill requires Montana's state treasurer to transfer all unspent funds from the state's "debt and liability free account" into the "coal severance tax permanent fund" within 10 days of the bill's effective date. The transfer applies only to unobligated and unexpended money in the debt-free account, as defined in existing law. If another bill (SB 90) fails to pass, the transfer would instead go to the "Montana school facilities fund" instead. The bill appropriates $100 from the general fund to cover implementation costs for the 2025-2027 biennium. It takes effect immediately upon approval.
Montana's LC 1608 establishes a Habitat Legacy Account funded by marijuana revenue to support wildlife conservation. It allocates 75% of annual funds to the Land and Wildlife Stewardship Account for habitat acquisition, 20% to the Wildlife Habitat Improvement Account for projects, and 5% to the Big Game Highway Crossings Account for wildlife crossing infrastructure. If the Stewardship Account exceeds $50 million in unused funds, allocations shift to 80% for improvement projects and 20% for crossings. The Department of Fish, Wildlife, and Parks administers all accounts, with funds restricted to specific conservation purposes like habitat protection, wildlife projects, and highway crossing design.
This bill increases property tax rates for forest lands classified as "class ten property" in Montana. It changes the tax rate from 0.27% in 2024 to 0.37% for all tax years after 2024, applying to landowners with forest properties meeting specific size and ownership criteria under Montana law. The rate change takes effect January 1, 2026, applying to property tax years beginning after December 31, 2025. This directly affects owners of qualifying forest lands, increasing their annual property tax burden based on forest productivity value.
This bill automatically adjusts tax rates for Montana property owners classified as agricultural (Class 3), residential/commercial (Class 4), and forest (Class 10). It replaces fixed tax percentages (like 2.16% for agricultural land) with rates calculated annually by the Department of Revenue during the second year of each reappraisal cycle. These department-calculated "taxable value neutral tax rates" automatically apply to the next reappraisal cycle, eliminating the need for legislative action each time. The change directly affects property owners paying taxes on eligible agricultural, residential, commercial, or forest land as defined in Montana law. The bill amends Sections 15-6-133, 15-6-134, and 15-6-143 of the Montana Code.
