LC 189 Legislature · 2025 Regular Session

Freeze property values for 2 years

This bill freezes Montana property tax values for 2025 and 2026 at the 2024 level for all taxable property. It directly affects property owners by preventing annual reassessment increases during those years, unless the Department of Revenue determines a property's value has decreased since 2024. The bill mandates using the 2024 value for tax calculations in 2025 and 2026, with the exception of properties showing a lower value in 2025. It applies retroactively to 2025 taxes and terminates after December 31, 2026.
Bill status introduced 1 of 4 stages cleared
Introduction
Sep 2024
Committee Review
Floor Vote
Governor
Introduced Sep 6, 2024 Last action Mar 25, 2025
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