HB 946 Montana House · 2025 Regular Session

Revise selective sales taxes to provide ongoing property tax relief

HB 946 aimed to provide property tax relief for owners of principal residences by increasing selective sales taxes on lodging and rental cars. The bill proposed a temporary property tax credit of up to $400 for eligible principal residences for tax year 2025, based on 2024 tax payments. It also outlined plans for permanent property tax assistance starting in tax year 2026. The Department of Revenue would have been responsible for certifying principal residences and processing claims, which included an application and appeals process.

Issues: ✓ Budget & Taxes

Bill status died 1 of 4 stages cleared

Introduction

Mar 2025

Committee Review

Floor Vote

Governor

Introduced Mar 31, 2025 Last action May 20, 2025

Maddy AI version diff · 1 comparison

What changed between versions

LC4257.pdf → HB0946_1.pdf · 1 edit

MINOR

The bill was renumbered from LC 4257 to HB 946 and sponsored by T. Falk. A new requirement was added to the property tax assistance program, mandating that notices sent to potential claimants by June 30, 2025, must include the claimant's and their spouse's Social Security numbers.

Scope change

The bill's scope remains focused on property tax assistance, but the specific administrative requirements for claimant notifications have been expanded.

REQUIREMENT

Added a requirement for property tax assistance notices to include the Social Security numbers of both the claimant and their spouse.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 2, 2025

Amended

(H) Tabled in Committee - (H) Taxation

lower

Apr 1, 2025

Committee

(H) Referred to Committee - (H) Taxation

lower

Mar 31, 2025

Introduced

(H) Introduced

lower

1 primary · 0 co-sponsors