Budget & Taxes

died · Montana · Senate May 23, 2025

SB 343: Revert revenue from coal tax to coal trust

SB 343 would change how Montana allocates remaining coal severance tax revenue after other specified uses. Currently, until 2027, interest income from the coal trust fund is sent to the general fund for specific programs like agriculture development, small business centers, and library services. This bill amends the law to redirect all remaining coal tax revenue (after other allocations) directly to the coal severance tax permanent fund starting July 1, 2027, instead of the general fund. The policy change would shift funding away from current general fund programs toward the coal trust fund, which supports coal-dependent communities and projects.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRedirects coal tax revenue from general fund programs (agriculture, small business, libraries) to coal trust fund, reducing funding for these services.90% confidence ✓ EnergySupports EnergyRedirects coal tax revenue to coal trust fund, supporting fossil fuel energy production infrastructure and revenue allocation.90% confidence

Sub-Topics Business Taxes Revenue Coal

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died · Montana · Legislature May 24, 2025

LC 1208: Require minimum voter turnout required for approving property tax levies

This bill (LC 1208) proposed requiring a minimum voter turnout threshold for local property tax levies to be approved by voters. It would have directly affected local governments and school districts needing voter approval for new or increased property taxes. The bill, which died in process in May 2025, never advanced beyond the drafting stage and did not establish any specific turnout percentage or implementation details. As a procedural proposal that never became law, it did not change any existing policy.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill requires minimum voter turnout for property tax levies, restricting local governments' ability to approve tax increases and limiting tax revenue collection.90% confidence

Sub-Topics Business Taxes Property Tax

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died · Montana · Legislature May 24, 2025

LC 1175: Require super majority to pass voted mill levies

This proposed bill would have required a super majority (e.g., 60% or higher) of voters to approve local mill levies - taxes funding schools, roads, or services - instead of a simple majority. It would directly affect local governments and voters in communities seeking to raise funds through voter-approved levies. The bill never advanced beyond drafting, as its draft died in process on May 24, 2025, meaning no vote or enactment occurred. No concrete policy changes were implemented.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires 60%+ voter approval for mill levies, restricting local tax increases and limiting funding options for schools/roads, directly restricting tax approval process.95% confidence ✗ EducationOpposes EducationRequires super majority for school levies, increasing barriers to funding approval and restricting local education budget access.85% confidence ✗ TransportationOpposes TransportationBill requires super majority for mill levies funding roads (transportation infrastructure), making it harder to secure funding for road projects. Thus restricts transportation funding access.80% confidence

Sub-Topics Business Taxes Property Tax School Funding

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died · Montana · Legislature May 26, 2025

LC 2511: Exempt certain athletic facilities from the beneficial use tax

This bill (LC 2511) proposed exempting certain athletic facilities from the beneficial use tax. It would have directly affected owners or operators of qualifying sports venues, such as stadiums or training centers, by removing a tax obligation on their property. The bill died in the legislative process on May 26, 2025, and was never enacted into law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts athletic facilities from beneficial use tax, reducing state tax revenue. This weakens tax collection, aligning with 'oppose' stance for Budget & Taxes.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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died · Montana · Legislature May 27, 2025

LC 3133: Prohibit state and local taxes from funding attorneys for removable aliens

Bill LC 3133 would have prohibited state and local governments from using tax revenue to pay for legal representation for non-citizens facing deportation (referred to as "removable aliens" in immigration law). This bill would have directly affected state/local budgets by restricting how public funds could be allocated and limited legal services available to non-citizens in deportation proceedings. The key provision required state and local governments to exclude funding for such attorneys from all budgets and spending plans. However, the bill did not advance beyond the drafting stage and died in the legislative process on May 27, 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits using tax revenue for legal services of removable aliens, defunding a specific program by restricting budget allocation for immigration-related legal representation.95% confidence ✗ ImmigrationOpposes ImmigrationRestricts legal representation for non-citizens facing deportation, limiting access to due process and immigrant protections.95% confidence

Sub-Topics Revenue Enforcement Sanctuary Policies

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died · Montana · Legislature May 27, 2025

LC 2997: Prohibit public funds from being used for pride or LGBTQ events

This bill would have prohibited state or local governments from using public funds to support pride events or other LGBTQ-related gatherings. It directly affected government agencies and municipalities that allocate public money for community events. The key provision would have created a spending restriction on such activities, though the bill never advanced beyond the drafting stage and died in process in May 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits public funds for LGBTQ events, restricting government spending on specific programs and aligning with defunding indicators.90% confidence

Sub-Topics State Budget

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died · Montana · Senate May 23, 2025

SB 102: Revise calculation of state education levies

SB 102 limits annual revenue growth for specific education levies in Montana. It caps the increase in property tax revenue from state school equalization levies and vocational-technical education levies at no more than 3% above the previous year's total. The bill also prevents school districts from carrying forward unused mill authority (property tax rate authority) for these specific levies. This directly affects school districts that rely on these levies for funding, ensuring their revenue growth cannot exceed 3% annually without voter approval. The policy change applies to the calculation method for these levies as outlined in Montana law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCaps property tax revenue growth for education levies at 3%, restricting school district funding flexibility and limiting tax increases.90% confidence ✗ EducationOpposes EducationCaps annual revenue growth for education levies at 3% and prevents carrying forward unused tax authority, directly restricting school district funding flexibility and growth.90% confidence

Sub-Topics Revenue School Funding

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died · Montana · House May 20, 2025

HB 209: Prove income tax credit for nonpublic school expenses such as private or homeschool tuition

HB 209 proposed creating a state income tax credit for taxpayers covering nonpublic school education expenses. This credit would apply to qualifying students attending private schools or being homeschooled. Eligible expenses include tuition, textbooks, extracurricular activities, and other specific educational costs like therapies or vocational programs. The credit amount would be limited to the lesser of the expenses paid or 44.7% of a set state rate, and it could not exceed the taxpayer's overall tax liability.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax credit reducing state revenue, weakening fiscal management by limiting tax income without direct public service funding.90% confidence ✓ EducationSupports EducationBill creates tax credit for nonpublic school expenses, expanding educational access options through financial support for private/homeschooling.90% confidence

Sub-Topics Income Tax Tax Credits School Choice

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died · Montana · House May 22, 2025

HB 155: Revise class four residential and commercial property taxes

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts first $200k commercial property value, creating tax break for businesses (wealthy entities), aligning with oppose indicators85% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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died · Montana · Senate May 23, 2025

SB 351: Limit the state's ability to bank statewide mills

SB 351 limits Montana local governments' ability to save ("bank") property tax authority for certain state-mandated tax programs. It specifically amends property tax law to prevent local entities from carrying forward unused mill authority (tax rate allowances) for taxes imposed under statutes 20-9-331, 20-9-333, 20-9-360, and 20-25-439. This change directly affects counties, cities, and school districts that rely on these specific state tax programs, requiring them to use their full annual tax authority each year rather than saving it for future use. The bill’s key provision removes these programs from the existing rule that allows governments to carry forward unused tax authority to future years.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts local governments' ability to bank unused property tax authority, limiting fiscal flexibility under state tax programs per bill's amendment to property tax law.92% confidence ✗ EducationOpposes EducationRestricts school districts' ability to bank property tax authority, limiting their financial flexibility for education funding under state-mandated tax programs.92% confidence

Sub-Topics Business Taxes Property Tax

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