Bill > HB162

This bill expands the definition of "infrastructure" for resort tax purposes to include workforce and community housing projects. Currently, infrastructure is limited to tangible facilities and assets related to water, sewer, wastewater treatment, storm water, solid waste and utilities systems, fire protection, ambulance, law enforcement, roads, bridges, and transportation needs. The bill adds a new category allowing resort tax levies to be used for housing projects, which could help address housing challenges in resort communities. The legislation specifically modifies Section 7-6-1501 of Montana Code Annotated to broaden the scope of what can be considered infrastructure when levying resort taxes. Additionally, the bill includes a coordination instruction related to potential interactions with Senate Bill No. 172 and will take effect immediately upon passage and approval. The change is significant because it provides resort communities with more flexibility in using resort tax revenues, potentially helping to address housing affordability and availability in areas that rely heavily on tourism and recreational economies.

Government Affairs

https://bills.legmt.gov/#/laws/bill/2/LC0936