Bill > HB905

This bill establishes a new mechanism for property owners to receive a tax refund from their local city or county government if they incur documented expenses mitigating the effects of certain unaddressed public nuisances or policy failures. Specifically, property owners can apply for a refund if a city or county consistently fails to enforce laws related to issues like illegal camping, public urination, loitering, panhandling, or substance use, and the property owner must spend money addressing the resulting problems on their property. The refund amount is limited to the documented mitigation expenses and cannot exceed the property taxes paid to that jurisdiction in the prior year. Property owners may apply for such a refund once per tax year, and if the underlying issue persists, they can apply again in subsequent years. The local government has 30 days to accept or reject the refund application, and if they reject it, the property owner can challenge the decision in court. If the refund is accepted, it will be paid from the general fund, and the local government's future entitlement share payments will be reduced by the refund amount. The bill includes several exceptions, such as case-by-case prosecutorial discretion decisions and federally mandated actions, and gives the Department of Revenue rulemaking authority to implement the program.

Budget and Finance

https://bills.legmt.gov/#/laws/bill/2/LC1278