This bill modifies Montana's property tax system to allow for financial reimbursement between school districts when students from one district attend school in a neighboring district due to geographic barriers. It creates a process where a school district can petition the county superintendent for a reconciliation payment if an isolated pupil from a wealthier district attends their school, requiring a $100 processing fee and annual application. The bill also establishes that when school territory is transferred between districts, the taxable value of that land will be split between both districts for three years to maintain tax equity. Additionally, it provides a legal appeal process for districts that disagree with the county superintendent's determination regarding payment eligibility.
This bill creates a Montana income tax credit to help offset the cost of federal tax stamps required for purchasing firearm suppressors. The credit is limited to $50 per taxpayer and can only be claimed in the year the tax stamp is purchased, with any unused portion refunded if the taxpayer has no tax liability. The measure is designed to reduce the financial burden of complying with federal regulations on suppressors, which are currently expensive to register. The credit will be available for tax years beginning on or after January 1, 2026, and will expire on December 31, 2027.
This bill allocates $65 million from Montana's general fund to the Highway Patrol Officers' Retirement System pension fund for fiscal year 2025. The one-time supplemental contribution is intended to address the system's unfunded liability of approximately $65.4 million as of the end of fiscal year 2024. The funding directly benefits active and retired members of the Montana Highway Patrol by strengthening their retirement benefits. The appropriation takes effect on July 1, 2025.
This bill increases fire protection assessment fees collected by Montana's Department of Natural Resources and Conservation. It directly affects landowners with forest land in wildland fire protection districts or under fire protection contracts. The key change raises the annual fee from $50 to $58.70 per landowner and increases the per-acre charge from 30 cents to 49 cents for land exceeding 20 acres. These adjustments take effect on July 1, 2025, and the bill also clarifies that additional charges are only permitted in cases of proven negligence or regulatory violations.
This bill amends Montana's snowmobile trail pass fees by adding a $5 trail enhancement rental fee that applies each time a snowmobile or motorized equipment is rented from a licensed business. The fee is separate from the existing winter trail pass, which costs $20 for Montana residents or registered vehicles and $35 for non-residents or unregistered equipment. All rental fees collected must be deposited into the state special revenue fund and used specifically for trail grooming, vehicle repairs, and trail maintenance in areas where rental businesses operate. The bill also clarifies that trail passes are not required for people renting registered snowmobiles or participating in sanctioned dog sled races.
This bill expands Montana's Best Beginnings Child Care Scholarship Program to include child-care workers employed at licensed day-care centers or registered family or group day-care homes. Under the new provisions, eligible child-care workers would receive scholarships without needing to meet the income eligibility requirements that currently apply to families seeking care for their children. The legislation appropriates $5.5 million annually from the general fund to support these scholarships starting July 1, 2025, and amends existing state code sections to establish the eligibility criteria for child-care workers.
This bill proposes a constitutional amendment to allow up to 25 percent of the Montana Coal Severance Tax Trust Fund to be invested in private corporate stock, changing the current restriction that limits public fund investments to government bonds and safe fixed-income securities. The amendment would apply specifically to the coal severance tax trust fund while leaving other public funds, including the public school fund and university system, subject to existing conservative investment rules. If passed by a two-thirds legislative vote and approved by Montana voters in the November 2026 general election, the change would expand investment options for this specific trust fund to include private equity alongside traditional government securities.
This bill directs Montana state funding to school districts to support programs for English language learners, addressing a current gap in the state's school funding formula. It provides matching state funds for districts that receive federal grants for English learner programs and establishes annual stipends for teachers with specialized certifications in English as a second language or culturally and linguistically diverse education. Teachers in high-poverty or impacted schools receive higher stipend amounts, with the state covering a significant portion of the payment while districts contribute a smaller share. The legislation appropriates $5 million for program funding and $25,000 for teacher stipends over two fiscal years, with provisions for supplemental funding if initial appropriations are insufficient.
This bill establishes a new process for adjusting Montana K-12 school funding to account for inflation, directly affecting school districts and the state education budget. It requires the superintendent of public instruction to calculate annual funding increases using a specific formula based on the consumer price index, with adjustments capped at 3% per year. The legislation also mandates regular reports comparing actual inflation rates to the funding adjustments made, ensuring future adjustments correct any discrepancies. These changes take effect on July 1, 2025, and aim to align funding calculations with the state's definition of a basic system of free public schools.
This bill establishes a new workforce renter's tax credit for Montana residents under 62 with household incomes below $45,000 who pay rent-equivalent property taxes, allowing eligible renters to claim up to $1,200 or $1,750 depending on their rent-to-income ratio. It also permits qualifying teachers to exclude certain earned income when calculating this credit and ensures any excess credit is refunded even if the taxpayer has no state income tax liability. Additionally, the bill increases the residential property tax credit for elderly residents and includes an inflationary adjustment to the income thresholds where these credits begin to phase out. The legislation also schedules periodic reviews of various tax credits, including the new workforce renter's credit, to evaluate their effectiveness and impact on taxpayers every eight years.
