Housing (Property Taxes)

died · Montana · Legislature May 24, 2025

LC 1172: Low income elderly property tax assistance

This bill, LC 1172, proposed a property tax assistance program for low-income elderly residents. It would have provided direct financial relief to help eligible seniors cover their property tax costs. The bill was drafted in late 2024 but was placed on hold and ultimately died in the legislative process by May 2025, meaning it never became law. No specific details about the exact income thresholds, application process, or funding mechanisms were provided in the available context.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct property tax relief for low-income elderly, aligning with tax assistance for lower-income groups under Taxation--Property subject.90% confidence ✓ HousingSupports HousingProvides property tax relief for low-income elderly homeowners, reducing housing cost burden and promoting housing stability for vulnerable seniors.92% confidence

Sub-Topics Property Tax Property Taxes

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died · Montana · Legislature May 26, 2025

LC 2578: Revise income threshold and benefits of the property tax assistance program

This bill (LC 2578) proposed updating the income eligibility limits and benefit amounts for the state's property tax assistance program. It would have directly affected low-to-moderate income homeowners by adjusting who qualifies for tax relief and how much financial assistance they receive. The key change involved revising the income threshold that determines eligibility and modifying the benefit structure. However, the bill did not become law, as it "died in process" in May 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill revises property tax assistance to provide relief for low-to-moderate income homeowners, directly aligning with tax relief indicators for middle/lower income groups.95% confidence ✓ HousingSupports HousingBill revises property tax assistance for low-to-moderate income homeowners, adjusting eligibility and benefits to strengthen housing affordability support.85% confidence

Sub-Topics Property Tax Property Taxes

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died · Montana · House May 20, 2025

HB 916: Revise lodging tax allocation related to property tax relief

HB 916 aimed to provide property tax assistance specifically for primary residences. The bill proposed to fund this relief by revising the allocation of revenue generated from the state's lodging tax. This mechanism would have redirected a portion of the lodging tax proceeds, which are currently distributed to various state programs supporting tourism, historical preservation, and state parks, towards property tax relief for homeowners.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects lodging tax revenue to fund property tax relief for homeowners, directly providing tax assistance to middle-income residents.90% confidence ✓ HousingSupports HousingBill provides property tax relief for primary residence homeowners, directly increasing housing affordability for this group through redirected lodging tax revenue.95% confidence

Sub-Topics Business Taxes Property Tax Property Taxes

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died · Montana · House May 22, 2025

HB 836: Provide for a property tax deferral loan program

HB 836 proposed creating a property tax deferral loan program for eligible senior citizens and active-duty military personnel in Montana. This program would allow qualifying homeowners to defer paying the portion of their property taxes that exceeds their 2022 property tax amount. The state's Board of Housing would provide these loans, which would accrue simple interest and become a lien on the primary residence. The loan, including interest, would generally be repaid when the property is sold or transferred, or upon the death of the homeowner, though a surviving spouse might be able to assume the loan.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax deferral for seniors/military, reducing immediate tax burden (tax relief for vulnerable groups), aligning with support indicators.95% confidence ✓ HousingSupports HousingDefers property taxes for seniors/military to prevent home loss, supporting housing stability for vulnerable groups.85% confidence

Sub-Topics Tax Incentives Homeownership Property Taxes

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signed · Montana · House May 13, 2025

HB 713: Revise municipal zoning laws

HB 713 revises municipal zoning laws, outlining procedures for cities and towns to establish, amend, or repeal zoning regulations, restrictions, and boundaries. It requires public hearings with notice for most zoning changes, but allows for immediate adoption of zone map boundary changes by resolution. The bill also permits municipalities to conduct joint hearings for annexation and zoning under specific conditions, streamlining the process for newly annexed properties. Additionally, it repeals a previous method that allowed for citizen protest of zoning alterations.

Topics ✓ HousingSupports HousingStreamlines zoning approvals for development, facilitating housing projects through faster processes and joint hearings.70% confidence

Sub-Topics Land Use Property Taxes Zoning

signed · Montana · Senate May 8, 2025

SB 458: Revise commercial property assessed capital enhancement program laws

SB 458 expands the types of projects eligible for financing through Commercial Property-Assessed Capital Enhancements (CPACE) programs. It allows commercial, industrial, multifamily housing, and agricultural property owners to finance "public safety and resiliency improvement projects." These projects include enhancements for seismic structural integrity, indoor air quality, resistance to wind, fire, and flooding, power outage resilience, and stormwater control measures. Local governments can establish these programs, enabling property owners to secure third-party financing repaid through a property assessment.

Topics ✓ HousingSupports HousingBill explicitly includes multifamily housing as eligible for CPACE financing to fund safety/resiliency improvements, directly supporting housing maintenance and enhancement of existing housing stock.85% confidence

Sub-Topics Property Taxes

signed · Montana · House May 19, 2025

HB 231: Revise property tax rates for certain property

HB 231 revises property tax laws by establishing reduced tax rates for certain class four residential and commercial properties. It provides a lower tax rate for qualifying owner-occupied principal residences and long-term rental properties, as well as for a portion of commercial property value. For principal residences, some owners will automatically qualify for the reduced rate for tax years 2025 and 2026 based on prior tax rebates or assistance programs. Beginning in tax year 2027, all owners seeking these reduced rates must apply to the department and meet specific eligibility criteria, such as demonstrating occupancy for a principal residence or rental periods for long-term rentals.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduced property tax rates for qualifying owner-occupied residences provide tax relief, aligning with support for middle-income fiscal responsibility.95% confidence ✓ HousingSupports HousingReduces property taxes for owner-occupied residences and long-term rentals, lowering costs and supporting housing affordability for qualifying homeowners.95% confidence

Sub-Topics Business Taxes Property Tax Homeownership Property Taxes

introduced · Montana · Legislature Mar 25, 2025

LC 2509: Create a mobile home park emergency relocation account

This bill creates a state-funded mobile home park emergency relocation account to help tenants who must move due to a park's change in use (e.g., redevelopment). Tenants renting mobile homes in Montana can receive up to $10,000 for single-section or $15,000 for multi-section mobile homes to cover moving costs, or 50% of that amount if abandoning the home. The account is funded by annual $1.50 assessments per $100 of a mobile home's taxable value (paid like property tax) and campground license fees. Eligibility requires the tenant to be notified before a change-in-use notice and not to have already relocated within the park. The Department of Commerce manages the account and disburses funds per the bill's rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new property tax assessment ($1.50/$100 taxable value) to fund relocation assistance, directly advancing budget appropriations and taxation policy for tenant support.90% confidence ✓ HousingSupports HousingCreates state-funded relocation assistance ($10k-$15k) for mobile home tenants displaced by park redevelopment, directly protecting tenant rights and addressing displacement in housing context.95% confidence

Sub-Topics Community Development Property Taxes

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introduced · Montana · Legislature Mar 27, 2025

LC 1863: Provide property tax exemption for senior care facilities and housing

This bill (LC 1863) provides a temporary property tax exemption during construction for new senior care and housing development projects. It applies specifically to nonprofit organizations (501(c)(3) status) developing facilities for seniors 62+ or 55+ per federal housing rules. Local governments must approve each project via public hearing to confirm community need before the exemption begins. The tax break ends once construction is complete or if the facility is sold to a for-profit entity.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProvides temporary property tax exemption for nonprofits, reducing local government revenue during construction.90% confidence ✓ HealthcareSupports HealthcareProvides tax exemption for nonprofit senior care facilities, enabling development of healthcare infrastructure for elderly residents per federal housing rules.85% confidence ✓ HousingSupports HousingProvides tax exemption for nonprofit senior housing development, directly encouraging affordable housing construction under federal rules.90% confidence

Sub-Topics Tax Incentives Property Development Property Taxes

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died · Montana · Legislature May 20, 2025

LC 2591: Provide abatements for affordable housing

This bill (LC 2591) allows Montana local governments to offer property tax abatements for specific types of affordable rental housing. It creates a 10-year phased tax reduction: qualifying housing gets full tax exemption in year one, with taxable value increasing by 11% annually until reaching 100% in year ten. The abatement applies to affordable multifamily housing (5+ units), smaller rentals (4 units or fewer), accessory dwelling units, and affordable trailer courts, all requiring rent to be ≤30% of tenant income (or ≤80% of market rent) for households earning 60-100% of area median income. The tax break covers only building improvements, not land value, and local governments must adopt the program via resolution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax abatements for affordable housing, reducing tax burden on qualifying housing providers per bill's phased 10-year exemption.92% confidence ✓ HousingSupports HousingBill provides tax abatements to incentivize affordable housing development, directly advancing affordable housing policy through property tax reductions.95% confidence

Sub-Topics Business Taxes Tax Incentives Affordable Housing Property Taxes Tenant Rights

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