Budget & Taxes

Senate Bill 495 eliminates the Tobacco Prevention Advisory Board. The bill repeals the specific section of law that established this board. It also amends existing statute to remove the board from the list of entities funded by state special revenue accounts, which are primarily used for tobacco disease prevention programs and the Children's Health Insurance Program. The direct effect is the dissolution of the advisory board, which previously provided guidance for these programs.

SB 172 allows Montana resort communities and areas (designated under state law with populations under 3,500 that rely heavily on tourism) to use an additional 1% resort tax - previously restricted to infrastructure - specifically for workforce housing. The bill amends tax code sections to explicitly permit this new allocation, alongside existing infrastructure uses, for communities that qualify under the defined criteria. It does not create new taxes but changes how existing resort tax revenue may be spent, directly affecting designated resort districts and communities. The policy shift aims to address housing needs for local workers in tourism-dependent areas.

HB 29 requires Montana's Department of Revenue to review all tax-exempt properties (like those owned by nonprofits or religious organizations) at least once every eight years. It mandates the department to publicly post detailed maps showing each exempt property’s location, owner, legal description, exemption type, and value, organized by county. The law also requires the department to report biennially to the legislature on review results, including numbers of approved/denied exemptions and their estimated values. This bill directly affects property owners utilizing tax exemptions and increases transparency about which properties qualify for exemption under Montana law.