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68th Legislature 2023 HB 189.1
1 HOUSE BILL NO. 189
2 INTRODUCED BY G. NIKOLAKAKOS, S. FITZPATRICK, J. ESP, L. JONES, G. HERTZ, D. ZOLNIKOV, J.
3 TREBAS, B. BEARD, J. ELLSWORTH, N. DURAM, K. BOGNER, B. MITCHELL, S. KERNS, C. FRIEDEL, M.
4 YAKAWICH, T. BROCKMAN, J. KASSMIER, C. SPRUNGER
5
6 A BILL FOR AN ACT ENTITLED: “AN ACT REVISING THE PROPERTY TAX ASSISTANCE PROGRAM;
7 INCREASING THE MARKET VALUE TO WHICH THE PROGRAM APPLIES; AMENDING SECTION 15-6-305,
8 MCA; AND PROVIDING AN APPLICABILITY DATE.”
9
10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
11
12 Section 1. Section 15-6-305, MCA, is amended to read:
13 "15-6-305. Property tax assistance program -- fixed or limited income -- inflation adjustments.
14 (1) There is a property tax assistance program that provides graduated levels of tax assistance for the purpose
15 of assisting citizens with limited or fixed incomes. To be eligible for the program, applicants must meet the
16 requirements of 15-6-302.
17 (2) The first $200,000 $350,000 in appraisal market value of residential real property qualifying for
18 the property tax assistance program is taxed at the rates established by 15-6-134 multiplied by a percentage
19 figure based on the applicant's qualifying income determined from the following table:
Income Income Percentage
Single Person Married Couple Multiplier
Head of Household
$0 - $8,413 $0 - $11,217 20%
$8,414 - $12,900 $11,218 - $19,630 50%
$12,901 - $21,032 $19,631 - $28,043 70%
$0 - $13,590 $0 - $18,310 20%
$13,591 - $18,580 $18,311 - $27,667 50%
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68th Legislature 2023 HB 189.1
$18,581 - $27,621 $27,668 - $37,019 70%
1 (3) The market value in subsection (2) must be adjusted after each reappraisal cycle provided for
2 in 15-7-111 using an inflation index based on the change in appraised value of a median value of residential
3 real property participating in the property tax assistance program.
4 (3)(4) The qualifying income levels contained in subsection (2) must be adjusted annually using the
5 PCE inflation factor defined in 15-6-301, rounded to the nearest whole dollar amount. If the adjustment results
6 in a decrease in qualifying income levels from the previous year, the qualifying income levels must remain the
7 same for that year."
8
9 NEW SECTION. Section 2. Applicability. [This act] applies to property tax years beginning after
10 December 31, 2023.
11 - END -
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Statutes affected:
HB0189_1.pdf: 15-6-305
HB0189_2.pdf: 15-6-305
HB0189_3.pdf: 15-6-305
Amended: 15-6-301, 15-6-305, 15-6-311
Introduced: 15-6-305