Montana SB539 revises property taxation and special assessments, defining criteria for distinguishing between taxes and fees.

Montana SB539 revises property taxation and special assessments by defining criteria for distinguishing between taxes and fees. It specifies that local governments can impose charges, fees, and assessments for designated purposes, but these must be considered taxes if they provide general public benefit. The bill also outlines the process for appealing decisions by the Montana Department of Revenue to the Montana Tax Appeal Board. It applies to assessments imposed after December 31, 2026, and to final decisions made on or after the effective date of the act.

Montana SB539 revises property taxation and special assessments, defining criteria for distinguishing between taxes and fees.

Montana SB539 revises property taxation and special assessments by defining criteria for distinguishing between taxes and fees. It specifies that local governments can impose charges, fees, and assessments for designated purposes, but these must be considered taxes if they provide general public benefit. The bill also outlines the process for appealing decisions by the Montana Department of Revenue to the Montana Tax Appeal Board. It applies to assessments imposed after December 31, 2026, and to final decisions made on or after the effective date of the act.