Provide property tax rebate for entity that did not receive past rebates

This bill allows property-owning entities (such as corporations or trusts) that previously missed out on Montana property tax rebates to claim refunds for 2022 and 2023 taxes. It amends existing law to make eligible properties owned by entities that did not receive rebates under prior rules, with rebates capped at $500 per year. Claimants must submit applications electronically or by mail by October 1, 2025, providing proof of ownership and residency. The bill extends the funding deadline for these rebates from 2025 to 2026 and specifies that only one rebate per tax year will be issued.