Provide abatements for affordable housing

This bill (LC 2591) allows Montana local governments to offer property tax abatements for specific types of affordable rental housing. It creates a 10-year phased tax reduction: qualifying housing gets full tax exemption in year one, with taxable value increasing by 11% annually until reaching 100% in year ten. The abatement applies to affordable multifamily housing (5+ units), smaller rentals (4 units or fewer), accessory dwelling units, and affordable trailer courts, all requiring rent to be ≤30% of tenant income (or ≤80% of market rent) for households earning 60-100% of area median income. The tax break covers only building improvements, not land value, and local governments must adopt the program via resolution.