SB90

Redistribute certain state tax revenue to primary residence property tax relief

Failed·5/23/25

Montana SB90 proposes property tax relief for primary residences funded by lodging and rental car tax revenue.

Montana SB90 aims to provide property tax assistance for primary residences using revenue from lodging and rental car taxes. Counties will distribute this assistance to certified primary residences. The bill outlines the certification process, including application requirements and penalties for false applications. It also details the distribution of tax proceeds to various state accounts for tourism, heritage preservation, and other purposes. The bill includes provisions for appeals and adjustments to property valuations and classifications. It is set to take effect on July 1, 2025.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

38 Yea

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59 Nay

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3 Absent

DDR

Calendar

Mar 20, 2025

9:00 AM

House Taxation Hearing

Feb 27, 2025

8:00 AM

Senate Finance and Claims Hearing

History

May 23, 2025

Senate

(S) Died in Process

Apr 17, 2025

House

(H) Taken from Committee; Placed on 2nd Reading (H) Taxation

Apr 16, 2025

House

(H) Taken from Committee; Placed on 2nd Reading (H) Taxation