SB 102 limits annual revenue growth for specific education levies in Montana. It caps the increase in property tax revenue from state school equalization levies and vocational-technical education levies at no more than 3% above the previous year's total. The bill also prevents school districts from carrying forward unused mill authority (property tax rate authority) for these specific levies. This directly affects school districts that rely on these levies for funding, ensuring their revenue growth cannot exceed 3% annually without voter approval. The policy change applies to the calculation method for these levies as outlined in Montana law.
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.
SB 94 prohibits Montana public employers from using public funds or resources for labor organization activities, directly affecting public sector workers like teachers and school staff. It bans contributions of public money to unions or paid leave for union work, but allows unpaid time off for such activities and permits using accrued personal leave under specific conditions. The bill requires unions to cover costs for paid leave used in union activities through annual invoices to public employers and mandates reporting on time spent on union-related work. These changes aim to limit public funding for union operations while establishing clear administrative procedures.
SB 351 limits Montana local governments' ability to save ("bank") property tax authority for certain state-mandated tax programs. It specifically amends property tax law to prevent local entities from carrying forward unused mill authority (tax rate allowances) for taxes imposed under statutes 20-9-331, 20-9-333, 20-9-360, and 20-25-439. This change directly affects counties, cities, and school districts that rely on these specific state tax programs, requiring them to use their full annual tax authority each year rather than saving it for future use. The bill’s key provision removes these programs from the existing rule that allows governments to carry forward unused tax authority to future years.
SB 299 requires Montana school districts to adopt policies ensuring parents have full access to their child's education records and must obtain written parental consent before certain instruction or presentations. It mandates at least 5 days' notice and consent for specific educational content, creates procedures for parents to object to lessons, and establishes a process for filing complaints about school practices. The bill amends Montana Code sections 40-6-701, 703, and 707 to strengthen parental rights regarding education, health records, and school activities, while allowing the Attorney General to sue districts for violations. These changes directly affect parents, school boards, and school districts by altering how schools communicate with and seek permission from families.
SB 215 revises Montana's public school funding system by redefining the "basic system of free quality public schools" to explicitly include open enrollment, student achievement tracking, and transparency in spending. It requires the legislature to consider specific factors when setting funding - such as student needs (including special education, English learners, and American Indian students), school density, and teacher retention - while mandating that funding follows students across district lines during open enrollment. The bill also directs the funding formula to use current-year enrollment data, include annual cost-of-living adjustments, and clearly show how funds impact student outcomes. These changes apply to all public school districts in Montana, aiming to make funding more equitable and accountable.
SB 549 would have provided Montana taxpayers with a $1,250 annual income tax credit for eligible K-12 education expenses paid for children in public schools. It directly affected parents, guardians, and teachers of public school students by covering costs like tuition, textbooks, online learning programs, educational therapies, and school supplies. The credit would apply to expenses paid to public schools or specific accredited/non-accredited providers (with disclosure), but could not exceed a taxpayer’s total tax liability. The bill aimed to offset rising education costs for families in Montana’s public education system. (Note: This bill died in committee in May 2025 and did not become law.)
HB 451 revises how tax increment financing (TIF) is calculated for newly established targeted economic development districts and urban renewal areas. For districts created after the bill's effective date, it excludes several specific mill levies from the tax increment calculation. These exclusions include certain university system mills, a portion of elementary, high school, and state equalization mills, new voter-approved levies, and mills for general obligation bond debt service. This means that a larger share of the new property tax revenue generated in these areas would directly go to the affected taxing jurisdictions, rather than into the TIF fund.
HB 284 establishes the Montana University System Investigation Committee, composed of six legislators. This committee is tasked with investigating civil rights violations and acts of censorship within the Montana University System. It will gather testimony from students about their experiences or observations at public universities and colleges. The committee will then make findings and recommendations, which will be reported to various state and federal officials. The bill appropriates $13,500 for committee expenses and the committee will conclude its work by December 31, 2026.
SB 350 revises Montana's education laws concerning extracurricular participation for home school students. The bill allows school districts or athletic organizations to restrict a home school student's ability to participate in extracurricular activities if that student is not a United States citizen or not a resident of Montana. Previously, such restrictions were generally prohibited solely based on the student's home school enrollment. All other existing rules, such as home school students meeting the same participation standards as full-time students, remain in effect.
