Education (School Funding)

died · Montana · Senate May 23, 2025

SB 558: Provide a general statewide sales tax to replace school property taxes

SB 558 proposed replacing school property taxes with a statewide sales tax to fund public schools. It would create a new general sales tax, redirect all revenue to a dedicated school funding account, and repeal existing statewide property tax levies for schools. The bill would directly affect school districts and property taxpayers by shifting funding responsibility from local property taxes to a statewide sales tax, with certain exemptions (like agricultural sales) specified. However, the bill was tabled in committee and died in the legislative process in 2025, so it never became law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill replaces property taxes with statewide sales tax to fund schools, creating dedicated revenue stream for public education via new tax structure.95% confidence ✓ EducationSupports EducationBill redirects sales tax revenue to dedicated school funding account, ensuring stable funding without reducing education budgets per summary.90% confidence

Sub-Topics Business Taxes Property Tax Sales Tax School Funding

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introduced · Montana · Legislature Mar 30, 2025

LC 3297: Provide a general statewide sales tax to replace school property taxes

This bill proposes replacing school property taxes with a statewide sales tax. It would create a general sales tax across Montana, with all revenue directed to the School Equalization and Property Tax Reduction Account to fund public schools. The bill repeals existing property tax mill levies for schools and allows certain sales tax exemptions while requiring out-of-state retailers to collect the tax. Homeowners would no longer pay school property taxes, and schools would receive funding through this new sales tax system instead of local property levies.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill replaces property taxes with statewide sales tax to fund schools via dedicated account, directly advancing school finance through tax structure reform and revenue redirection.95% confidence ✓ EducationSupports EducationBill redirects all sales tax revenue to fund public schools via School Equalization Account, replacing property taxes without reducing school funding, directly supporting education finance.95% confidence

Sub-Topics Business Taxes Sales Tax State Budget School Funding

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died · Montana · Legislature May 24, 2025

LC 1187: Deposit funds into coal trust for school and local government infrastructure

This bill proposed redirecting funds from an existing coal trust to support school and local government infrastructure projects, such as roads, bridges, and school facilities. It would have required the state to deposit specific coal trust funds into a designated account for these purposes. However, the bill was placed on hold in November 2024 and later died in committee without advancing further. No actual policy changes were implemented, as the bill never became law.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing coal trust funds to school/infrastructure projects, increasing public service funding per bill's explicit purpose.95% confidence ✓ EducationSupports EducationRedirects coal trust funds to school infrastructure projects, directly advancing school facility funding per bill summary and subjects.95% confidence ✓ TransportationSupports TransportationRedirects coal trust funds to roads, bridges, and infrastructure projects, explicitly funding transportation-related infrastructure.90% confidence

Sub-Topics School Funding Transportation Funding

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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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signed · Montana · House May 19, 2025

HB 846: Revising property taxation for certain local government subdivisions

HB 846 revises property taxation for school districts by establishing a system of "reconciliation payments" between them. These payments apply when a student, defined as an "isolated pupil," resides in one school district but attends school in a contiguous district because geographic conditions prevent access to the resident district's services. A school district educating an isolated pupil can petition the county superintendent for a payment from the pupil's resident district, provided specific financial and geographic criteria are met. If approved, the resident school district is required to levy a property tax to make this reconciliation payment, reimbursing the attending district for the isolated pupil's education.

Topics ✓ EducationSupports EducationBill creates reconciliation payments for school districts educating isolated pupils due to geographic barriers, ensuring funding follows students and supporting educational access.80% confidence

Sub-Topics School Funding

signed · Montana · House May 16, 2025

HB 483: Revise laws to reduce property taxes while preserving the current 95 school equalization mills

HB 483 aims to reduce property taxes by revising school funding laws, while preserving the existing 95 school equalization mills. The bill fixes state and county school equalization mills and vocational-technical education mills, and exempts school levies from general property tax increase limits. It also increases guaranteed tax base multipliers for fiscal year 2026 and raises state reimbursement rates for school transportation, which helps lower local property tax burdens. Additionally, the bill requires reports from the Office of Public Instruction and Department of Revenue on the impacts of property reappraisal on school funding and property taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly reduces property taxes through revised school funding laws, exempts school levies from tax limits, and raises state reimbursement rates to lower local property tax burdens while preserving school funding.95% confidence ✓ EducationSupports EducationPreserves 95 school equalization mills and raises state reimbursement rates for school transportation, reducing local property tax burden while maintaining school funding stability.95% confidence ✓ TransportationSupports TransportationBill explicitly increases state reimbursement rates for school transportation, directly funding this transportation infrastructure component.90% confidence

Sub-Topics Business Taxes Property Tax State Budget School Funding School Transportation

signed · Montana · House Apr 17, 2025

HB 357: Provide funding for middle school career and technical education

HB 357 provides state funding specifically for career and technical education (CTE) programs in middle schools, junior high schools, and 7th and 8th-grade programs. It directs the Superintendent of Public Instruction to annually distribute these funds to eligible elementary and K-12 school districts. The bill appropriates $100,000 from the general fund for fiscal year 2027 to support these programs. The Superintendent will adopt rules to ensure equitable distribution and proper use of the funds, enhancing existing federal support without school size restrictions.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $100,000 from general fund for middle school CTE programs, directly increasing state budget allocation for education as per Appropriations subject.95% confidence ✓ EducationSupports EducationAllocates $100k for middle school CTE funding, directly advancing vocational education programs through state financial support.95% confidence

Sub-Topics State Budget Career & Technical Education School Funding

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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signed · Montana · House May 19, 2025

HB 168: Provide state funding for preschool children with disabilities

HB 168 revises state school funding laws to include 3- and 4-year-old children with disabilities in a school district's annual number belonging (ANB) calculations. This change enables school districts to receive state financial support for providing special education services to these preschool-aged children. Previously, these children were not included in ANB counts, meaning there was no state funding mechanism for their education, despite districts being obligated to provide these services. The bill amends Section 20-9-311, MCA, to allow their inclusion based on aggregate hours of pupil instruction.

Topics ✓ EducationSupports EducationAdds state funding for preschool special education by including disabled children in ANB calculations, directly addressing school finance needs for K-12 education access.95% confidence

Sub-Topics Early Childhood School Funding Special Education

died · Montana · House May 20, 2025

HB 405: Increase on-schedule reimbursement rates for school transportation

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly increases state reimbursement to lower school district property taxes, providing direct tax relief for local communities.95% confidence ✓ EducationSupports EducationIncreases state reimbursement rates for school transportation, reducing district costs and supporting school finance under education funding.95% confidence ✓ TransportationSupports TransportationIncreases reimbursement rates for school bus transportation infrastructure, directly funding school district transportation operations per bill summary.95% confidence

Sub-Topics School Funding School Transportation Public Transit Transportation Funding

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