The bill mandates that cities and counties in Montana collect a user fee on certain properties that are currently exempt from taxation. This includes properties owned by churches, educational institutions, nonprofit health care facilities, public museums, and other specified organizations. The user fee will be calculated based on the square footage of improvements on the exempt property, or a flat fee if there are no improvements. The revenue generated from this fee must be allocated specifically for public safety and road maintenance, with the distribution mirroring how property taxes are currently allocated for these services.

Additionally, the bill requires both cities and counties to adopt ordinances governing the collection of these user fees. It defines "public safety" to encompass various services, including fire protection, law enforcement, emergency response systems, and mental health treatment. The bill introduces new sections to the Montana Code, codifying the requirements for user fees in relation to exempt properties under Title 7, chapters 6, parts 44 and 25.