Bill > SB204

This bill revises Montana's mill levy election laws by introducing a 10-year sunset provision for most voter-approved property tax levies. Under the new legislation, most mill levies will automatically terminate after 10 years unless voters reapprove them, with specific nuances for existing levies: levies approved more than 5 years ago will terminate on December 31, 2028, while those approved within the last 5 years will terminate on December 31, 2030. The bill provides exceptions for certain types of levies, including those supporting school districts, community colleges, law enforcement, fire protection, and emergency medical services, which are not subject to the 10-year limitation. Starting three years before a levy's termination date, governing bodies may submit the levy for reapproval once per year. The bill aims to increase government accountability by requiring periodic voter review of tax levies, ensuring that taxpayers have regular opportunities to evaluate the continued necessity of specific property tax assessments. The changes will apply to mill levy elections held on or after January 1, 2026, giving local governments and voters time to prepare for the new reapproval process.

Government Affairs

https://bills.legmt.gov/#/laws/bill/2/LC0989