This bill (LC 995) aimed to revise state laws governing property tax assistance programs, which directly affect homeowners and renters who qualify for tax relief. It proposed updates to eligibility criteria, application processes, and benefit calculations for existing property tax assistance programs. However, the bill was placed on hold and ultimately "Died in Process" on May 23, 2025, meaning it never advanced to a committee vote or floor consideration. As a result, no changes to property tax assistance laws were implemented through this bill.
This bill, LC 1172, proposed a property tax assistance program for low-income elderly residents. It would have provided direct financial relief to help eligible seniors cover their property tax costs. The bill was drafted in late 2024 but was placed on hold and ultimately died in the legislative process by May 2025, meaning it never became law. No specific details about the exact income thresholds, application process, or funding mechanisms were provided in the available context.
This bill (LC 1225) would have required cities and counties to collect a separate user fee to fund public safety property tax mill levies. It directly affected local governments by mandating a new fee structure for property taxes supporting public safety services like police and fire departments. The bill did not advance beyond the drafting stage, as its draft was placed on hold and later died in process (2025-05-24), meaning it never became law or implemented any changes.
This bill (LC 2578) proposed updating the income eligibility limits and benefit amounts for the state's property tax assistance program. It would have directly affected low-to-moderate income homeowners by adjusting who qualifies for tax relief and how much financial assistance they receive. The key change involved revising the income threshold that determines eligibility and modifying the benefit structure. However, the bill did not become law, as it "died in process" in May 2025.
This bill (LC 1724) proposed to remove the expiration date ("sunset") for a specific property tax levy funding Montana's public universities. The "six mill levy" refers to a $6 tax per $1,000 of assessed property value paid by homeowners and businesses to support university operations. The bill would have made this tax permanent, ensuring ongoing funding for the university system without needing future legislative approval to extend it. The bill died in the legislative process on May 27, 2025, and never became law.
This bill (LC 3336) aimed to change how often local governments reassess property values for tax purposes. It would have required property tax appraisals to occur every three years instead of the current biennial (every two years) cycle, directly affecting property owners whose tax bills are based on these appraisals. The key provision was modifying the standard appraisal timeline to reduce the frequency of reassessments. However, the bill was never enacted, as it "Died in Process" on May 27, 2025, after being drafted but not moving forward. No policy changes were implemented.
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.
HB 528 revises Montana property tax rates for agricultural, residential, and commercial property. It lowers the tax rate for class three agricultural land from 2.16% to 1.7% of its productive capacity value, and reduces the tax rate for class four residential property from 1.35% to 0.76% of market value. Commercial property rates remain at 1.35% of market value but include specific adjustments for properties over $1.5 million in value. The bill applies retroactively to tax years beginning after December 31, 2024, and the 2025 reappraisal cycle.
HB 844 proposes changes to how class eight business equipment is taxed. It aims to increase the amount of business equipment that is exempt from property taxes, directly benefiting businesses that own such equipment. Key provisions include adjusting the exemption amount annually for inflation and exempting individual pieces of equipment costing less than $250. To address potential revenue impacts from these changes, the bill provides for reimbursements to local governments, tax increment financing districts, and the Montana University System.
HB 461 proposes a property tax exemption for certain owner-occupied residential properties. It directly affects homeowners aged 65 or older who have continuously used the property as their primary residence for at least five years. The exemption amount is calculated based on the increase in market value compared to a "base year" when the exemption was first approved. Homeowners must apply annually by March 1, and the exemption can terminate if the property is sold, undergoes new construction or significant remodeling, or is reclassified.
