Revise property taxes and special assessments

SB 539 proposes changes to Montana's property taxation system by clarifying the difference between taxes and special assessments. It requires that special assessments (like those for specific property improvements) must directly compensate owners for services received and match the benefit, while general assessments are treated as taxes. The bill also excludes certain rural properties (without homes, not adjacent to districts, and with public road access) from rural special district assessments and creates a direct appeal path to the Montana Tax Appeal Board for property tax exemption decisions. These changes would affect property owners, local governments, and the Tax Appeal Board, though the bill died in committee in May 2025 and is not law.