Revise lodging tax allocation related to property tax relief

This bill redirects 60.2% of Montana's lodging tax revenue to fund property tax assistance for primary residences. It amends existing law to allocate these funds through the Department of Commerce under Section 90-1-122, directly benefiting Montana homeowners by reducing their property tax burden. The legislation revises how lodging tax proceeds are distributed, ensuring the majority of these funds support property tax relief rather than other designated uses like tourism or historical preservation.