This bill removes the legal reference to the Adult Basic Education Fund from Montana state law. It directly affects the Montana Code Annotated by repealing Section 20-7-712, which previously governed the fund and its distribution. The change eliminates the statutory requirement for maintaining and distributing this specific education fund. The bill takes effect on July 1, 2025, and does not create new funding or programs but simply updates the legal code.
This bill proposes a legislative referendum to let Montana voters decide whether to create a new sales tax of up to 4% to reduce property taxes for public schools and the Montana university system. The proposed tax would exempt essential items like groceries, housing, utilities, fuel, healthcare, and financial services to minimize the burden on consumers. If approved by voters in the November 2026 general election, the sales tax would be implemented to fund education while lowering property tax amounts for school districts and universities. The bill requires the full text and title of the measure to appear on the ballot for voters to consider.
This bill proposes tax incentives for businesses and individuals who sell food produced in Montana by creating a state income tax subtraction for income derived from such sales. The legislation would amend existing state tax code sections to allow taxpayers to reduce their Montana taxable income when they earn revenue from locally produced food items. It directly affects Montana-based food producers, retailers, and consumers who purchase local products, aiming to support the state's agricultural economy through preferential tax treatment. The bill includes a delayed effective date and specifies when the provisions will apply to taxpayers.
This bill creates a new refundable tax credit for Montana residents who have a child born in the year they file their taxes, providing up to $3,000 to help offset state and federal income taxes. The credit amount is reduced for higher-income families, with phase-out thresholds of $60,000 for most filers and $120,000 for married couples filing jointly, and it requires parents to report the child's birth information on their tax return. Additionally, the bill adds this new credit to a list of other tax incentives that must be reviewed by the revenue interim committee every eight years to assess their effectiveness and impact on taxpayer decisions.
This bill requires school districts in Montana to provide written notice to their board of trustees when they reduce teaching staff due to insufficient funding. The superintendent or principal must submit this notice, which the board must then place on the agenda for their next meeting and allow time for public comment. The law does not apply to situations where a teacher's contract is not renewed for reasons other than funding shortages. It takes effect on July 1, 2025.
This bill extends the use of lead-in-schools funding that was originally appropriated in 2023, allowing schools to continue using these funds until the money is fully spent or the projects are finished. It amends existing state law by adding a new subsection that reappropriates the funds for their original purposes rather than requiring them to be used within a specific timeframe. The change directly affects Montana school districts that received lead-in-schools funding and need additional time to complete their projects. The bill takes effect immediately upon passage and approval, ensuring no interruption to ongoing work.
This bill amends Montana's property tax laws to revise how government entities can increase property tax levies. It directly affects state and local taxing units such as school districts, counties, and municipalities that impose property taxes. The key provision allows entities to increase taxes by the prior year's assessed amount plus half of the average inflation rate over the previous three years, capped at 4% total growth. The bill also clarifies how newly taxable property is treated in calculations and establishes specific rules for tax increment financing districts.
This bill updates Montana's resort tax laws to allow an additional 1% tax rate on goods and services in designated resort areas, with the revenue specifically designated for infrastructure projects or workforce housing. It directly affects resort communities and areas that rely on tourism, requiring voter approval before any resort tax can be imposed or changed. The legislation also clarifies definitions for key terms like "workforce housing," which must have at least 20% of units available to renters earning between 60% and 120% of the area median income, and expands the population threshold for certain resort areas from 2,500 to 3,500 people.
This bill requires the Montana Department of Revenue to obtain written permission from property owners before entering private land to conduct property tax appraisals or audits. It directly affects landowners and the state tax assessment staff by establishing new access rules that protect private property rights. Under the new provisions, the department must publish annual notices informing landowners of their right to be present during inspections and to request that an agent accompany assessors. If permission is denied or scheduling cannot be arranged, assessors must estimate property values without entering the land, and tax appeal boards cannot use denied entry as grounds to reject value adjustments unless the owner provides a certified appraisal. The law also clarifies that vehicle access is limited to established roads unless the landowner grants additional permission.
This bill creates a new housing fairness income tax credit for Montana residents who pay property taxes on their homes or rent-equivalent amounts on their rentals. It directly affects homeowners and renters with household incomes under $150,000 who have lived in Montana for at least nine months and occupied their residence for at least six months of the tax year. The credit amount is calculated based on household income, with higher credits available for lower-income households, and it cannot be combined with the existing residential property tax credit for the elderly. The legislation also clarifies that taxpayers cannot claim this credit if they receive public rent subsidies or property tax subsidies, and it amends several existing Montana code sections to incorporate these new provisions.
