Revising the disabled veteran property tax assistance program

SB 274 expands Montana's disabled veteran property tax assistance program to include veterans rated 60% to 90% disabled (previously limited to 100% disabled), directly affecting eligible veterans and surviving spouses. It revises eligibility definitions in Sections 15-6-301 and 15-6-311, MCA, to clarify qualifying income levels and requires annual adjustments using the PCE inflation factor to maintain benefit value. The bill also specifies that surviving spouses must provide VA documentation showing the veteran was rated 60%+ disabled at death. The changes would apply to property tax years beginning after December 31, 2025, with the bill taking effect immediately upon enactment.