Bill > HB140

This bill provides property tax assistance for first responders (including law enforcement officers, firefighters, and volunteer emergency care providers) who are injured in the line of duty or for their surviving spouses. The legislation creates a tax rate reduction for residential real property owned by qualified first responders or their surviving spouses based on their income level. The bill establishes a sliding scale of tax reductions, with lower-income first responders receiving greater tax relief. For example, individuals with incomes below $45,803 (for a single person) or $54,963 (for a married couple) would receive a 0% tax reduction, while those with slightly higher incomes would qualify for 20%, 30%, or 50% tax reductions. For surviving spouses, similar income-based tax reductions are available, with qualifying income thresholds ranging from $0 to $51,911. To be eligible, the property must be the primary residence, and for surviving spouses, they must be unmarried and have documentation from the first responder's employer confirming the line-of-duty injury or death. The bill also includes provisions for annually adjusting income levels based on inflation and provides definitions for terms like "first responder" and "injured in the line of duty." The tax assistance will apply to property tax years beginning January 1, 2026.

Budget and Finance

https://bills.legmt.gov/#/laws/bill/2/LC1914