This bill updates Montana's Department of Commerce laws to clarify how lodging facility use tax revenue is collected and distributed across various state programs. It establishes specific percentages of tax proceeds that must be allocated to agencies including the Montana Historical Society, University System, Department of Fish Wildlife and Parks, and regional tourism corporations to support historical preservation, travel research, park maintenance, and tourism marketing. The legislation also expands the Emergency Lodging for Victims of Domestic Violence or Human Trafficking program by making it permanent and increasing its funding share from the tax revenue. Additionally, it creates conditions where funds may be redirected to nonprofit convention and visitors bureaus in certain areas or used for state tourism promotion if regional tourism corporations fail to submit approved marketing plans.
This bill proposes amending the Montana Constitution to require that sales tax and use tax revenue be used to reduce property taxes for public schools and the Montana University System. The amendment would only allow the legislature to redirect these funds to other purposes if it receives a three-fourths vote from each house. If approved by voters, the change would take effect on July 1, 2027, and would limit the statewide sales tax rate to 4%. The measure requires a two-thirds legislative vote to pass and would be placed on the November 2026 ballot for public approval.
This bill creates a dedicated funding account for regional rail authorities in Montana by allocating a portion of rental car sales and use tax revenue. The money will be distributed annually by the Department of Transportation to rail authorities established before January 1, 2025, and can be used for administrative costs, matching federal grants, and developing cooperative transportation relationships. Funds may also support planning, designing, and operating rail projects that improve safety and connectivity between train stations, airports, roads, and other transit systems, including exploring north-south rail service corridors. The legislation amends existing state statutes to establish these distribution requirements and funding purposes.
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 proposes amending the Montana Constitution to allow a statewide 4% sales and use tax specifically to reduce property taxes for K-12 education. If approved by voters, the amendment would require the legislature to dedicate the revenue from this tax to lowering property taxes for school funding, unless a three-fourths vote in both legislative chambers decides otherwise. The measure would take effect on July 1, 2027, and requires a two-thirds legislative vote to pass before appearing on the November 2026 ballot for public approval.
This bill creates a state-funded property tax credit program for homeowners who designate their homes as primary residences. It redirects existing state lodging and rental car tax revenues into a special account, which is then distributed to counties to provide credits directly on property tax bills for certified primary residences. Homeowners must apply for certification by March 1 each year, and the Department of Revenue will verify eligibility while counties administer the credit payments. The program allows recipients to keep any excess credit if it exceeds their property tax bill, and it includes provisions for appeals and penalties for fraudulent applications.
This bill makes permanent a tax incentive program designed to encourage companies in Montana to manufacture ammunition components by offering significant tax breaks. The legislation exempts qualifying ammunition manufacturers from state property taxes, business equipment taxes, individual income taxes, and corporate income taxes, provided they sell products to both in-state and out-of-state consumers at equal prices and do not commit all production to out-of-state buyers. Additionally, lenders and investors who provide loans to these manufacturers receive exemptions from individual and corporate income taxes on income derived from those loans. The bill also extends property tax exemptions to real estate within 500 yards of manufacturing facilities and storage structures, while excluding local property taxes and payroll taxes from the exemptions.
This bill allows Montana counties and consolidated city-counties to vote on whether to implement a local sales tax, which would be limited to a maximum rate of 4%. The tax would apply to specific goods and services like restaurant meals, alcoholic beverages, non-SNAP food items, airport landings, and outdoor guiding services, while exempting essentials such as medicine, medical supplies, pet food, and cleaning products. Any revenue collected from this tax must be used exclusively for property tax relief on primary residences and long-term rentals within the taxing area. Additionally, a portion of the state's lodging and rental car sales tax revenue would be distributed to counties that choose not to levy their own local option tax.
Montana bill LC 461 revises how lodging facility use tax revenue is distributed, directly affecting the Department of Commerce, regional tourism groups, and state agencies. The bill requires 60.2% of the tax revenue (after a 4% deduction for state agency lodging costs) to fund tourism programs through the Department of Commerce, with specific allocations: 28.6% for tourism media and promotions, 14.3% for rural and tribal tourism, 15.3% for tourism grants, and smaller portions for historical sites, parks, and emergency lodging. It also mandates that cities or regions receiving funds must submit approved marketing plans, or funds redirect to regional tourism corporations. The bill repeals outdated language (Section 90-1-122, MCA) and adds reporting requirements for heritage preservation funds.
