Provide for study of property taxes

This joint resolution (LC 1824) requests an interim study of Montana's property tax system, which currently uses 18 different property classes with varying tax rates, valuation methods, and exemptions. The study committee must examine tax classes, exemptions, taxpayer settlements with the Department of Revenue, and options to simplify the system by consolidating classes or balancing tax burdens. The committee must complete the study and report findings to the 70th Legislature by September 15, 2026. This resolution does not change current tax laws but seeks to evaluate the system's complexity for potential future reforms.