Committee
Montana House Taxation Committee
Links
committee members
Larry Brewster (R)
Brian Close (D)
Jill Cohenour (D)
Neil Duram (R)
Pete Elverum (D)
Vice Chair
Sherry Essmann (R)
Chair
Paul Fielder (R)
Steve Fitzpatrick (R)
Randyn Gregg (R)
Jonathan Karlen (D)
Brandon Ler (R)
Marilyn Marler (D)
Russel Miner (R)
Valerie Moore (R)
George Nikolakakos (R)
Melissa Nikolakakos (R)
James Reavis (D)
Melissa Romano (D)
Vice Chair
Mark Thane (D)
Jane Weber (D)
Katie Zolnikov (R)
| Bill | Bill Name | Progress | Referral Date |
|---|---|---|---|
| HB16 | Revise infrastructure loan program and tax credit | Signed/Enacted/Adopted | 12/20/2024 |
| HB17 | Revise terms for forest lands taxation advisory committee | Signed/Enacted/Adopted | 12/20/2024 |
| HB18 | Deposit non-levy revenue in school equalization and property tax relief account | Signed/Enacted/Adopted | 12/20/2024 |
| HB19 | Require public hearing before certain tax increment financing bonding | Signed/Enacted/Adopted | 12/20/2024 |
| HB20 | Require voted levies to be in dollars rather than mills | Signed/Enacted/Adopted | 12/20/2024 |
| HB21 | Establish a Montana workforce housing tax credit | Dead | 12/20/2024 |
| HB22 | Align home value amounts for school district property tax impact statements | Signed/Enacted/Adopted | 12/20/2024 |
| HB25 | Require exempt entities to report beneficial use of property | Dead | 12/20/2024 |
| HB27 | Remove automatic agricultural classification for certain parcels | Dead | 12/20/2024 |
| HB29 | Revise administration of property tax exemptions | Signed/Enacted/Adopted | 12/20/2024 |
| HB87 | Revising taxation of lands owned by department of fish, wildlife, and parks | Signed/Enacted/Adopted | 12/20/2024 |
| HB89 | Provide deadline to file for property tax relief from a disaster | Signed/Enacted/Adopted | 12/20/2024 |
| HB90 | Provide two-year reappraisal cycle for all real property | Signed/Enacted/Adopted | 12/20/2024 |
| HB108 | Eliminate reference to personal property farm manual for property tax purposes | Signed/Enacted/Adopted | 12/23/2024 |
| HB129 | Provide income tax benefit to support emergency response volunteers | Signed/Enacted/Adopted | 01/08/2025 |
| HB132 | Exempt a portion of interest earnings from individual income tax | Dead | 01/08/2025 |
| HB140 | Provide property tax assistance for law enforcement and firefighters injured in the line of duty | Signed/Enacted/Adopted | 01/09/2025 |
| HB148 | Repeal state tax on social security income | Dead | 01/09/2025 |
| HB154 | Establish a housing fairness tax credit | Dead | 01/10/2025 |
| HB155 | Revise class four residential and commercial property taxes | Dead | 01/10/2025 |
| HB163 | Provide for health care preceptor individual income tax credit | Dead | 01/10/2025 |
| HB200 | Provide for increase in total MEDIA act film tax credits | Dead | 01/15/2025 |
| HB209 | Prove income tax credit for nonpublic school expenses such as private or homeschool tuition | Dead | 01/15/2025 |
| HB213 | Revise residential and commercial property tax rate | Dead | 01/15/2025 |
| HB220 | Provide for a child tax credit | Dead | 01/16/2025 |
| HB231 | Revise property tax rates for certain property | Signed/Enacted/Adopted | 01/16/2025 |
| HB243 | Provide tax credit for volunteer first responders | Dead | 01/17/2025 |
| HB306 | Provide tax credit to landlords that rent for below market rate | Dead | 01/24/2025 |
| HB326 | Establish a tax on electrical energy not produced by coal to match coal severance tax rate | Dead | 01/29/2025 |
| HB327 | Legislative referendum on state surplus revenue | Dead | 01/29/2025 |
| HB329 | Make the Montana ammunition act permanent | Signed/Enacted/Adopted | 01/29/2025 |
| HB337 | Revise income tax laws to lower income taxes | Signed/Enacted/Adopted | 01/29/2025 |
| HB411 | Exempt agricultural property from open space levies | Signed/Enacted/Adopted | 02/07/2025 |
| HB412 | Provide exemption for certain modifications to residential property | Dead | 02/07/2025 |
| HB420 | Revise tax lien and deed laws and provide equity threshold | Dead | 02/07/2025 |
| HB424 | Revise taxes for class 17 data center property | Signed/Enacted/Adopted | 02/07/2025 |
| HB440 | Providing tax incentives to put Montana-produced food first | Dead | 02/10/2025 |
| HB451 | Revise tax increment financing districts to exclude debt service and certain school levies | Dead | 02/12/2025 |
| HB453 | Require DOR to accept income tax payments in cryptocurrency | Dead | 02/12/2025 |
| HB461 | Provide exemption for certain owner-occupied residential property owned by persons 67 or older | Dead | 02/12/2025 |
| HB483 | Revise laws to reduce property taxes while preserving the current 95 school equalization mills | Signed/Enacted/Adopted | 02/13/2025 |
| HB489 | Revise sales tax laws to provide for local option tax | Dead | 02/13/2025 |
| HB507 | Constitutional amendment for sales tax to fund K-12 education | Dead | 02/14/2025 |
| HB525 | Generally revise laws relating to nicotine and vapor products | Dead | 02/18/2025 |
| HB528 | Revise property tax rates for agricultural, residential, and commercial property | Dead | 02/18/2025 |
| HB537 | Provide for a birth day tax credit for the birth of a child | Dead | 02/18/2025 |
| HB615 | Revise allocations of coal trust revenue | Dead | 02/21/2025 |
| HB644 | Allow a county to employ a property appraiser for property tax purposes | Dead | 02/25/2025 |
| HB652 | Eliminate state income taxes on veterans retirement | Dead | 02/22/2025 |
| HB671 | Revise ABLE Act definitions to conform to Montana individual income tax code | Signed/Enacted/Adopted | 02/24/2025 |
| HB785 | Revise laws related to manufactured homes | Signed/Enacted/Adopted | 02/26/2025 |
| HB799 | Allow property owners to vote in voted levy elections | Dead | 02/26/2025 |
| HB826 | Generally revise tobacco tax laws | Dead | 02/27/2025 |
| HB827 | Revise social security income taxation | Dead | 02/27/2025 |
| HB831 | Increase elderly homeowner and renter income tax credit | Passed | 03/07/2025 |
| HB836 | Provide for a property tax deferral loan program | Dead | 03/18/2025 |
| HB839 | Provide income tax credit for certain long-time residents | Dead | 03/19/2025 |
| HB841 | Constitutional amendment to use sales tax revenue for education | Dead | 03/19/2025 |
| HB842 | Legislative referendum on sales tax to fund education | Dead | 03/19/2025 |
| HB844 | Revise the taxation of class eight business equipment | Dead | 03/19/2025 |
| HB845 | Increase IRC 529 education savings income tax deduction | Signed/Enacted/Adopted | 03/20/2025 |
| HB854 | Provide income tax credit for firearm suppressors | Dead | 03/24/2025 |
| HB858 | Revise coal severance tax coal washing credit | Dead | 03/25/2025 |
| HB859 | Provide income tax credits for contributions to a community improvement organization | Dead | 03/25/2025 |
| HB865 | Revise government entity limitations on property tax increases | Dead | 03/26/2025 |
| HB868 | Revise taxation of net long-term capital gains | Dead | 03/26/2025 |
| HB878 | Authorize additional funding for coal trust loan program for housing | Dead | 03/27/2025 |
| HB892 | Revise allocation of the insurance premium tax to fund property tax relief | Dead | 03/27/2025 |
| HB894 | Revising property appraisal to use an average value | Dead | 03/28/2025 |
| HB895 | Provide exclusion from income for certain income from sale of a newly constructed residence | Dead | 03/28/2025 |
| HB900 | Provide income tax credit for payment processing fees directed to a charitable organization | Dead | 03/28/2025 |
| HB903 | Provide for class of property for manufacturing for property tax purposes | Dead | 03/28/2025 |
| HB904 | Revise capital gains taxation | Dead | 03/28/2025 |
| HB905 | Providing for a refund of property taxes for failure to abate a public nuisance | Dead | 03/28/2025 |
| HB906 | Provide property tax rebates for principal residences | Dead | 03/28/2025 |
| HB908 | Generally revise employee tax credit laws to include apprentices | Signed/Enacted/Adopted | 03/29/2025 |
| HB910 | Provide for taxation of vapor products | Dead | 03/29/2025 |
| HB914 | Generally revise allocation of lodging facility use taxes | Dead | 03/29/2025 |
| HB915 | Revise taxation of certain wind generation facilities | Dead | 03/29/2025 |
| HB916 | Revise lodging tax allocation related to property tax relief | Dead | 03/29/2025 |
| HB920 | Provide property tax exemption for senior care facilities and housing | Signed/Enacted/Adopted | 03/29/2025 |
| HB926 | Revise state finance laws related to the debt free account and the coal trust fund | Dead | 03/29/2025 |
| HB942 | Establish a child income tax credit | Dead | 03/31/2025 |
| HB946 | Revise selective sales taxes to provide ongoing property tax relief | Dead | 03/31/2025 |
| HJ2 | Revenue estimating resolution | Dead | 12/31/2024 |
| SB1 | Revise definition of "blighted area" | Signed/Enacted/Adopted | 01/29/2025 |
| SB3 | Require advisory committee for districts that use tax increment financing | Signed/Enacted/Adopted | 02/04/2025 |
| SB53 | Revise income tax laws to provide conforming changes for prior legislation | Signed/Enacted/Adopted | 02/27/2025 |
| SB54 | Require certain tax payments to be made electronically | Signed/Enacted/Adopted | 01/29/2025 |
| SB90 | Redistribute certain state tax revenue to primary residence property tax relief | Dead | 03/01/2025 |
| SB93 | Revise income taxes related to retired military members | Signed/Enacted/Adopted | 02/04/2025 |
| SB99 | Revise unrelated business taxable income to include certain rental and accommodations income | Dead | 02/03/2025 |
| SB108 | Require levies or bonds for judgments, settlements, or protested taxes to be submitted to voters | Dead | 02/11/2025 |
| SB117 | Revise government entity limitations on property tax increases | Signed/Enacted/Adopted | 03/29/2025 |
| SB172 | Revise resort tax eligibility and allow use for workforce housing | Signed/Enacted/Adopted | 02/13/2025 |
| SB203 | Revise income tax brackets to lower income taxes | Dead | 04/04/2025 |
| SB228 | Revise laws related to public charging stations for electric vehicles | Signed/Enacted/Adopted | 02/26/2025 |
| SB237 | Require revenue interim committee to make a recommendation about property tax rates | Signed/Enacted/Adopted | 03/27/2025 |
| SB247 | Modify tax classification of shooting ranges | Signed/Enacted/Adopted | 04/03/2025 |
| SB253 | Revise administrative and certification processes for student scholarship organizations | Signed/Enacted/Adopted | 03/24/2025 |
| SB289 | Provide county notification for certain property tax adjustments | Signed/Enacted/Adopted | 02/28/2025 |
| SB302 | Provide informal review of property tax disputes at MTAB | Signed/Enacted/Adopted | 02/27/2025 |
| SB306 | Prohibit sale of tax deed to foreign entity | Signed/Enacted/Adopted | 02/26/2025 |
| SB321 | Provide tax credits for children and child care | Dead | 04/07/2025 |
| SB322 | Increase business equipment tax exemption | Dead | 04/07/2025 |
| SB324 | Revise vehicle registration fees and allocate revenue for bridges and victims of crime | Dead | 04/07/2025 |
| SB326 | Generally revise laws related to MEDIA Act film tax credits | Signed/Enacted/Adopted | 04/07/2025 |
| SB327 | Revise motor vehicle registration fees | Dead | 04/04/2025 |
| SB328 | Revise deadline for appeal of county tax appeal board decision | Signed/Enacted/Adopted | 03/04/2025 |
| SB333 | Repeal sunset on coal washing credit | Signed/Enacted/Adopted | 03/04/2025 |
| SB337 | Provide a 5 year prepaid property tax exemption during subdivision development | Signed/Enacted/Adopted | 03/28/2025 |
| SB339 | Revise oil and gas production damage mitigation account | Signed/Enacted/Adopted | 04/03/2025 |
| SB343 | Revert revenue from coal tax to coal trust | Dead | 04/04/2025 |
| SB409 | Generally revise laws related to the department of commerce | Signed/Enacted/Adopted | 04/04/2025 |
| SB424 | Revising the disabled veteran property tax assistance program | Passed | 04/04/2025 |
| SB434 | Provide property tax rebate on principal residence based on taxes paid | Dead | 04/04/2025 |
| SB534 | Provide property tax exemption for wireless infrastructure | Signed/Enacted/Adopted | 04/04/2025 |
| SB536 | Revise contractor gross receipts tax | Vetoed | 04/07/2025 |
| SB537 | Generally revise marijuana tax laws | Vetoed | 04/07/2025 |
| SB539 | Revise property taxes and special assessments | Dead | 04/04/2025 |
| SB540 | Revise taxation of class 17 property | Dead | 04/04/2025 |
| SB542 | Generally revise property tax laws | Signed/Enacted/Adopted | 04/07/2025 |
| SB544 | Revise income tax laws for net operating loss carryovers | Signed/Enacted/Adopted | 04/07/2025 |
| SB546 | Provide income based tax credit | Dead | 04/07/2025 |
| SB550 | Revise taxation of of certain telecommunications property | Signed/Enacted/Adopted | 04/07/2025 |
| SJ8 | Request interim study of property tax special districts | Signed/Enacted/Adopted | 01/30/2025 |
| SJ38 | Provide for study of property taxes | Dead | 04/25/2025 |
| SJ44 | Study resolution of affordable housing programs | Dead | 04/25/2025 |