Budget & Taxes

died · Montana · House May 20, 2025

HB 440: Providing tax incentives to put Montana-produced food first

HB 440 aimed to provide tax incentives for the sale of food produced in Montana. The bill proposed allowing both individuals and corporations to subtract income earned from selling Montana-produced food when calculating their state income taxes. This mechanism was intended to reduce the tax burden on those involved in the sale of local food products. The bill sought to amend current statutes governing individual and corporate income tax adjustments.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for Montana food sales, reducing taxable income and lowering tax burden on agricultural producers per bill's tax incentive mechanism.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 878: Authorize additional funding for coal trust loan program for housing

HB 878 proposes to increase the funding available for housing loans for low-income and moderate-income individuals in Montana. It authorizes the Board of Housing to administer an additional $50 million, raising its total from $65 million to $115 million, from the permanent coal tax trust fund. These funds are specifically designated for providing loans to develop and preserve homes and apartments for eligible persons. The bill also outlines project requirements, such as loans being for multifamily rental housing projects and adhering to specific interest rate guidelines.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases housing loan funding by $50M from coal tax trust fund, directing existing tax revenues to public housing program.95% confidence ✓ HousingSupports HousingIncreases $50M funding for low/moderate-income housing loans via coal trust fund, directly advancing affordable housing access and development.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 489: Revise sales tax laws to provide for local option tax

HB 489, titled the "Local Option Property Tax Relief Act," would have allowed consolidated city-counties or counties to implement a local sales tax. This tax, requiring voter approval and capped at 4%, would apply to specific goods and services, excluding items like medical supplies and SNAP-eligible food products. The revenue generated from this local option tax would be specifically used to provide property tax relief for primary residences and long-term rental properties. A portion of the revenue would also be distributed to local governments that do not levy the tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates local sales tax (max 4%) to fund property tax relief for primary residences/rentals, directly reducing tax burden on homeowners per summary.95% confidence ✓ HousingSupports HousingProvides property tax relief for primary residences and long-term rentals, reducing housing costs and supporting affordability through targeted tax relief.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 894: Revising property appraisal to use an average value

HB 894 proposes to revise the method for appraising property for tax purposes in Montana. For most taxable property, its market value would be determined by calculating an average of its market value over a 10-year period. This calculation would specifically exclude the highest and lowest yearly values from that decade. This change directly affects property owners by altering the valuation method used for their property tax assessments.

Topics ✓ Budget & TaxesSupports Budget & TaxesRevises property tax appraisal to average 10-year values, excluding extremes, reducing annual volatility for property owners - providing tax relief.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 654: Increase access to early literacy targeted intervention programs

HB 654 aims to support and expand early literacy targeted intervention programs within school districts. The bill clarifies how school districts can count students participating in these programs, including those offered in partnership with community organizations, for Average Number Belonging (ANB) calculations, which affects state funding. It also proposes creating a temporary grant program to help districts establish or expand classroom-based early literacy intervention initiatives.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates temporary grant program for early literacy interventions, directly impacting state funding allocation through ANB calculations and school finance appropriations.95% confidence ✓ EducationSupports EducationBill creates temporary grants to expand early literacy programs and clarifies ANB calculations to increase state funding for participating students, directly advancing educational access and school funding.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 903: Provide for class of property for manufacturing for property tax purposes

This bill creates a new property tax classification for manufacturing facilities in Montana, affecting land and improvements used to transform materials into new products or assemble components for non-construction purposes. The legislation establishes that manufacturing property will be taxed at 1.47% of its market value, with specific rules for determining classification when a parcel contains mixed uses. The changes apply to property tax years beginning on or after January 1, 2026, and would impact businesses operating manufacturing operations in the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates property tax classification for manufacturing facilities, potentially reducing tax burden on manufacturing sector and promoting economic development through targeted tax policy.75% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 327: Legislative referendum on state surplus revenue

HB 327 proposes a legislative referendum that, if approved by Montana voters, would authorize the state legislature to establish a program to return excess state revenue to resident income taxpayers. This bill grants the legislature the ability to create such a program, outlining considerations like the amount of revenue that triggers refunds, how they are calculated, and eligibility requirements. The proposed act would be submitted to qualified electors for approval at the November 2026 general election.

Topics ✓ Budget & TaxesSupports Budget & TaxesReturns surplus revenue to taxpayers, providing direct tax relief for individuals and aligning with fiscal responsibility in state tax policy.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 412: Provide exemption for certain modifications to residential property

HB 412 proposed a new property tax exemption for homeowners who modify their existing residential properties to add living space. This exemption would apply to the increase in market value due to the modification, up to a limit of 15% of the property's market value before the modification. However, it would not apply to modifications made within three years of new construction, and only one exemption could be granted every six years, terminating upon the sale of the property. The Department of Revenue would automatically grant this exemption, which was set to begin in tax years after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for home modifications, reducing taxable value increase for homeowners, aligning with tax relief support.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 887: Provide property tax relief funded with lodging tax revenue

HB 887 was a legislative bill designed to provide property tax assistance for owners of primary residences. The bill proposed to fund this relief by redirecting a portion of the state's lodging tax revenue. It aimed to amend existing statutes governing the distribution of these lodging tax proceeds. While the bill's intent was to reallocate lodging tax funds for property tax relief, the provided text does not detail the specific changes or mechanisms for how these funds would be redirected.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects lodging tax revenue to fund property tax relief for primary residences, directly providing tax relief through budget reallocation without increasing taxes or defunding services.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · House May 20, 2025

HB 859: Provide income tax credits for contributions to a community improvement organization

This bill would have established an income tax credit for individuals and corporations in Montana who make cash contributions to qualified community improvement organizations. These organizations are defined as tax-exempt groups with no paid staff that raise or distribute funds to support public facilities owned by the state or local government. The credit amount would be equal to the contribution, capped at the lesser of 10% of taxable income or $3,000, and could be carried forward for three years. An aggregate statewide limit on the total amount of credits claimed annually would have been set, starting at $2 million in 2026 and potentially increasing in subsequent years, requiring preapproval from the Department.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for contributions to community organizations supporting public facilities, reducing taxable income for donors and incentivizing private funding for public infrastructure.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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