Rep. Sherry Essmann

Maddy summaryHB 25 proposed that entities typically exempt from property taxes, such as government bodies or charities, would need to report annually to the Department of Revenue. This report would be required if they lease their property to a non-exempt entity or for a non-exempt use, and would include a description of the leased property and a copy of the lease agreement. If the beneficial use of the property was not properly reported, it would become subject to property taxation. The bill aimed to ensure that properties used for non-exempt purposes are appropriately taxed, even if owned by an exempt organization.

Maddy summaryThis bill would allow Montana's SNAP program to request federal waivers to restrict purchases to healthy foods like fruits, vegetables, and protein, and to limit EBT card use for household food purchases to individuals over 16. It also establishes a transitional benefits program that gradually reduces SNAP benefits as household income rises above 138% of the federal poverty level, with benefit amounts decreasing from 100% to 20% across five income tiers. The legislation includes reporting requirements for the department to track waiver status and spending patterns, updates legal terminology, and amends existing state laws related to SNAP funding and benefit administration.

Maddy summaryHB 894 proposes to revise the method for appraising property for tax purposes in Montana. For most taxable property, its market value would be determined by calculating an average of its market value over a 10-year period. This calculation would specifically exclude the highest and lowest yearly values from that decade. This change directly affects property owners by altering the valuation method used for their property tax assessments.

Maddy summaryHB 27 revises the criteria for classifying land as agricultural for property tax valuation. The bill introduces an application and review process for certain agricultural properties, moving away from automatic classification. It also increases the required annual gross income for parcels between 20 and 160 acres to qualify as agricultural land. Furthermore, it establishes a new "idle land" classification with a revised tax rate, replacing the prior "nonqualified agricultural property" classification, directly affecting property owners with these land types.

Maddy summaryHB 87 revises property taxation procedures for certain lands purchased by the Department of Fish, Wildlife, and Parks (DFWP), directly affecting the DFWP and counties. The bill mandates that these DFWP-owned lands will be assessed for property tax by the Department of Revenue in the same manner as property owned by a private citizen, while maintaining existing exceptions. This change also updates the process for county reimbursement related to these lands. The bill has an immediate effective date and a retroactive applicability date.

Maddy summaryHB 308 extends the period during which counties receive a portion of the metalliferous mines license tax collections. The bill achieves this by amending termination dates in previous laws related to the distribution and statutory appropriation of these tax revenues. Specifically, it changes various termination dates to June 30, 2037. This ensures that counties continue to receive these specific tax distributions for an extended duration.

Maddy summaryHB 29 requires Montana's Department of Revenue to review all tax-exempt properties (like those owned by nonprofits or religious organizations) at least once every eight years. It mandates the department to publicly post detailed maps showing each exempt property’s location, owner, legal description, exemption type, and value, organized by county. The law also requires the department to report biennially to the legislature on review results, including numbers of approved/denied exemptions and their estimated values. This bill directly affects property owners utilizing tax exemptions and increases transparency about which properties qualify for exemption under Montana law.