Budget & Taxes

died · Montana · Senate May 23, 2025

SB 150: Generally revise alcohol and tobacco laws

SB 150 creates a new "cigar bar room" license endorsement for existing alcohol licensees that also hold gambling licenses (e.g., casinos or gaming venues). It allows premium cigar smoking only in a designated, enclosed area with strict requirements: cigars must meet specific handmade criteria (no filters, 100% tobacco), the venue must generate at least 10% of annual revenue from cigar sales, and no other tobacco/vaping products may be smoked or sold there. The designated area must have proper ventilation, be separate from nonsmoking zones, and exclude minors under 21. The bill also exempts these cigar rooms from standard clean indoor air laws and requires a 2026 study on Montana’s gaming industry.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new license category requiring 10% revenue from cigars, generating additional tax income for state budget through licensing fees and sales tax.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 558: Provide a general statewide sales tax to replace school property taxes

SB 558 proposed replacing school property taxes with a statewide sales tax to fund public schools. It would create a new general sales tax, redirect all revenue to a dedicated school funding account, and repeal existing statewide property tax levies for schools. The bill would directly affect school districts and property taxpayers by shifting funding responsibility from local property taxes to a statewide sales tax, with certain exemptions (like agricultural sales) specified. However, the bill was tabled in committee and died in the legislative process in 2025, so it never became law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill replaces property taxes with statewide sales tax to fund schools, creating dedicated revenue stream for public education via new tax structure.95% confidence ✓ EducationSupports EducationBill redirects sales tax revenue to dedicated school funding account, ensuring stable funding without reducing education budgets per summary.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 205: Revise laws related to voter approval for property tax levies and bonds

SB 205 would have revised Montana's voter approval requirements for local property tax levies and bond elections. It would have increased the minimum voter turnout threshold for county bond elections from 30% to 40% (requiring 50%+ of votes cast to approve), and raised the threshold for city/town bond elections from 40% to 50% turnout (also requiring 50%+ of votes cast). These changes directly affected counties and municipalities seeking voter approval for bond measures or mill levies. The bill died in process in May 2025 and did not become law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases voter turnout thresholds for property tax levies/bonds, restricting local government ability to secure funding through these mechanisms.85% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 32: Generally revise property taxes

SB 32 revises Montana's property tax structure by adjusting tax rates for multiple property classes. It lowers the tax rate for mining property (Class 2) from 3% to 1.65% of gross proceeds, sets agricultural land (Class 3) at 1.65% of productive value, and modifies residential/commercial rates (Class 4), including a reduced 1% rate for owner-occupied homes and a 1.4x multiplier for properties over $1.5 million. The bill also adds an inflation adjustment for local government tax levies and clarifies definitions for properties like nonproductive mining claims and owner-occupied residences. These changes directly affect property owners across Montana, particularly in agriculture, mining, and residential real estate.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers rates for mining (3%→1.65%), agriculture (1.65%), and owner-occupied homes (1%), providing tax relief.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 159: Establish subtrust within the coal trust to increase educational tax credits

SB 159 would create an "Educational Opportunity Fund" within Montana's coal severance tax trust. It increases the annual cap on educational tax credits from $2 million to $5 million starting in 2024, with automatic annual increases of 20% plus 50% of fund earnings. This bill directly affects taxpayers who donate to school districts for innovative programs or to scholarship organizations, allowing them to claim larger tax credits. It also removes the previous sunset provision, making the credit program permanent. The bill amends existing tax code sections to implement these changes to educational funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases educational tax credit cap to $5M+ annually, providing tax relief for donors supporting schools and scholarships, directly advancing state education funding through tax incentives.95% confidence ✓ EducationSupports EducationIncreases tax credit cap for school donations/scholarships from $2M to $5M with automatic annual growth, directly expanding funding for educational programs and access.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 169: Revise intangible personal property exemption

SB 169 would revise Montana's property tax law by removing the tax exemption for certain intangible personal property, such as stocks, bonds, patents, software, and licenses, unless they are directly used in business operations. This change would affect businesses and property owners holding these assets, requiring them to pay property taxes on previously exempt items. The bill clarifies that intangible property lacking physical existence (like goodwill) or representing value (like financial instruments) is no longer exempt, while property integral to business operations remains exempt. The law would take effect for tax years beginning after December 31, 2025, with implementation starting January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves tax exemption for intangible property, increasing state revenue and closing a tax loophole per bill's explicit revision of property tax law.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 267: Provide a tax credit for charitable gifts to public infrastructure

SB 267 (Montana Senate Bill 267) creates a 50% tax credit for Montana taxpayers who make charitable donations to certified public infrastructure projects, capped at $500,000 annually. The credit applies to donations for government-owned facilities like health clinics, senior centers, libraries, and museums that serve public educational, health, or civic needs. Taxpayers must receive certification from the state for the project, and any unused credit can be carried forward for up to three years. The bill died in the legislative process on May 23, 2025, after being tabled in committee and missing a deadline.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 50% tax credit for public infrastructure donations, reducing taxable income and funding essential services like health clinics and libraries.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 203: Revise income tax brackets to lower income taxes

SB 203 would increase Montana's income tax thresholds, meaning more income would be taxed at the lower 4.7% rate instead of the higher 5.9% rate. Specifically, it raises the income level before the higher rate applies to $200,000 for joint filers, $150,000 for heads of household, and $100,000 for single filers. This change affects all Montana individual income taxpayers, potentially reducing their tax burden for income falling within the new, higher thresholds. The bill also includes retroactive application to tax years beginning after December 31, 2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesRaises tax thresholds for middle/lower-income earners, lowering tax burden per bill summary (4.7% vs 5.9% rate). Explicit tax relief aligns with 'support' indicators.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 4: Revise taxation of homesite on certain agricultural property

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts first acre of farm home property from tax up to statewide average, reducing tax burden for qualifying homeowners.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Montana · Senate May 23, 2025

SB 2: Revise treatment of tax increment upon expiration of tax increment financing provision

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies tax calculation for TIF expiration, ensuring local governments include increment value in property tax levies, promoting fiscal accuracy and revenue stability for local budgets.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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