Revising the disabled veteran property tax assistance program

This bill updates Montana's disabled veteran property tax assistance program to include veterans with disability ratings between 60% and 90%, expanding eligibility beyond the current 100% rating requirement. The legislation establishes income-based tax rate reductions using a sliding scale that adjusts assistance percentages based on household income and disability status, with specific thresholds for single individuals, married couples, and surviving spouses. Key provisions include annual verification of income and veteran status, inflation adjustments to income limits using the PCE price index, and expanded definitions for primary residence to allow multiple dwellings if the taxpayer lives in them for at least seven months annually. The bill amends existing state code sections to implement these changes immediately and applies to tax years beginning on or after the date of enactment.