Bill > SJ8

This joint resolution requests the Legislative Council to assign an interim committee to conduct a comprehensive study of special districts in Montana. The study aims to categorize different types of special districts, understand their funding mechanisms, and improve data collection about their operations, including their purpose, geographic area, governing entity, revenue, and spending. The resolution is motivated by a recommendation from the Governor's Property Tax Task Force and data showing that special districts account for approximately 10% of statewide mill-based property tax collections. The committee will specifically investigate whether special districts are subject to certain regulations (15-10-420), consider potential limits on special districts, and review the sufficiency of current reporting requirements. The resolution mandates that all aspects of the study be completed by September 15, 2026, and that the final results, including findings, conclusions, and recommendations, be reported to the 70th Legislature. This study reflects ongoing efforts to provide greater transparency and understanding of special districts' role in Montana's local government and taxation system.

Budget and Finance

https://bills.legmt.gov/#/laws/bill/2/LC0994