SB 4 changes how Montana taxes the land beneath a home on qualifying agricultural property. It requires the first acre of land under a residence on eligible farm property to be valued at market rate but exempts it from tax up to the statewide average value for similar homesites. This primarily affects homeowners living on agricultural land who qualify for special farm tax treatment under Montana law. The exemption reduces their property tax burden specifically on that 1-acre parcel, rather than the entire farm.
SB 16 (Montana Senate Bill 16) amends Montana law to allow legislative committees to hold witnesses in contempt for refusing to comply with subpoenas. The bill specifically authorizes committees to commit witnesses for contempt through a majority-vote resolution, and makes refusal to testify or produce records a misdemeanor under existing law. It directly affects individuals or entities subpoenaed by legislative committees who decline to participate or provide requested information. The bill does not change substantive policy but clarifies procedural enforcement mechanisms for committee investigations.
SB 2 clarifies how local governments calculate property tax levies when a tax increment financing (TIF) district ends. It specifies that the value previously held in the TIF district (the "increment") must be treated as "newly taxable property" for tax calculations in the year of termination or the following year. This directly affects Montana local governments, as it ensures they can include this value when determining property tax revenues under existing levy formulas, without treating it as new construction or annexation. The bill amends Montana Code Annotated sections 15-10-420 and 20-9-336 to define these rules clearly.
SB 127, introduced in Montana, would have allowed individuals to defend themselves against serious crimes like assault, robbery, or kidnapping using reasonable force without facing legal jeopardy. The key provision required prosecutors to reimburse defendants for attorney fees and out-of-pocket costs if they successfully defended themselves in court and were not convicted of the specific charge. This reimbursement would come from the prosecutor’s budget, not the defendant, but only for cases where the self-defense argument succeeded. The bill died in the legislative process after failing its third reading in March 2025 and did not become law.
SB 108 requires Montana local governments (counties, cities, school districts) to get voter approval before raising property taxes or issuing bonds to pay court judgments, settlements, or tax protest refunds that exceed existing tax limits. Specifically, if a government needs to collect more tax revenue than permitted under current law (2-9-108) to cover these costs, voters must approve the levy or bond issuance. The bill amends multiple statutes to enforce this voter approval step for such "excess" tax increases. It does not change how governments pay routine expenses but adds a new voting requirement for specific, larger financial obligations tied to legal disputes. This affects local budgets when resolving court cases or tax disputes that require funding beyond standard tax allowances.
SB 164 amends Montana's endangering the welfare of children law to prohibit specific medical treatments for children under 16. The bill bans surgical procedures, puberty blockers, and hormone therapies (like estrogen or testosterone) when used to alter a child's appearance or affirm a gender identity inconsistent with their biological sex. Violating this prohibition is classified as a felony, carrying up to five years in prison and a $10,000 fine, with harsher penalties if the child suffers serious injury. The law would take effect on January 1, 2026, directly affecting medical providers, caregivers, and children under 16 who might receive these treatments.
SB 158 requires Montana's Judicial Standards Commission to send investigation reports and evidence about judicial officers to the House of Representatives. The bill limits public disclosure of these reports, allowing release only if used in impeachment proceedings. It amends existing law to mandate this reporting process while restricting when the House can make such findings public. The bill directly affects judicial officers under investigation, the commission, and the House of Representatives. This is a procedural change to oversight of judicial conduct, not a substantive policy shift.
SB 322 increases Montana's tax exemption for business equipment by setting a $500 threshold, meaning equipment costing under $500 would be automatically exempt from taxation. It also requires annual inflation adjustments to the exemption amount and modifies tax code sections to clarify definitions and eligibility. Local governments and tax increment financing districts would receive reimbursements for lost property tax revenue due to these changes. The bill directly affects Montana businesses purchasing equipment under $500 and local governments managing property tax revenue.
SB 359 would have prohibited holding or using handheld mobile devices while driving in Montana, including texting, watching videos, or recording content, except for hands-free navigation or voice calls. It would have required drivers to use hands-free devices for calls and navigation, with exceptions for emergency vehicles, law enforcement, and work-related radio use. Violations would have carried civil penalties of $75-$149 for a first offense and $150-$250 for repeat offenses. The bill aimed to reduce distracted driving by clarifying restrictions on device use and defining terms like "portable wireless communication device" in Montana law.
SB 476 aims to clarify and codify Montana's separation of powers doctrine by defining the specific authorities of each government branch. It prohibits the legislative branch from enacting laws conflicting with the constitution or exercising executive/judicial powers, and similarly restricts the executive and judicial branches from overstepping their designated roles (e.g., courts cannot amend law effective dates or override statutes). The bill explicitly states that Montana's Board of Regents and Board of Public Education are executive branch agencies bound to follow state laws, not override them, and defines key terms like "general supervision" for these boards. This procedural bill, which died in committee in 2025, sought to prevent branch overreach but did not create new policies or affect specific individuals.
SB 554 (Montana) limits nonprofit hospitals (excluding critical access/rural emergency hospitals) to charging no more than 300% of the Medicare reimbursement rate for Medicare-eligible services. Hospitals exceeding this rate face an escalating excise tax (starting at 25% in 2027 and rising to 50% after 2030) and risk losing nonprofit status. The bill also requires hospitals to maintain written financial assistance and community benefit policies, submit annual reports including IRS Form 990, and comply with new reporting rules. This bill died in process in May 2025 and was never enacted.
SB 538 would allow Montana taxpayers to claim the same qualified business income deduction they use on their federal tax returns under Section 199A of the Internal Revenue Code. This directly affects Montana business owners who operate as sole proprietors, S-corps, or partnerships and qualify for the federal deduction. The bill amends Montana's tax code to automatically include this deduction when calculating state taxable income, aligning Montana's rules with the federal provision. It applies retroactively and takes effect immediately upon enactment. The bill died in committee in May 2025 and was not enacted.
