Provide property tax rebates for principal residences

Montana's House Bill 4310 provides a property tax rebate of up to $330 for homeowners who lived in their primary residence for at least 7 months during tax year 2024 and paid property taxes on it. The rebate is limited to the actual taxes paid but capped at $330, and homeowners must apply by October 1, 2025, with proof of residency, property ownership, and personal identification details. The bill amends Montana law to establish this rebate, including provisions for estates and revocable trusts to claim it on behalf of qualifying individuals. It directly affects Montana homeowners with a primary residence meeting the occupancy and tax payment requirements for 2024.