The bill amends Section 15-16-611 of the Montana Code Annotated to establish a deadline for taxpayers to file claims for property tax relief due to destruction caused by natural disasters. Specifically, it introduces a new requirement that taxpayers must file their claims within a specified number of years from the date of the property destruction. This addition aims to streamline the process for tax adjustments related to properties affected by events such as fires, floods, earthquakes, or wind.

Additionally, the bill clarifies that the county treasurer is responsible for adjusting the tax due on destroyed properties and outlines the methodology for calculating the tax owed based on the duration the property existed before destruction. The bill also maintains existing provisions regarding the notification requirements for taxpayers who replace destroyed personal property and the implications of arson convictions on tax adjustments. The act is set to take effect immediately upon passage and approval.

Statutes affected:
LC Text: 15-16-611
HB0089_1(1): 15-16-611
HB0089_1(2): 15-16-611
HB0089_1(3): 15-16-611
HB0089_1(4): 15-16-611
HB0089_1(5): 15-16-611
HB0089_1(6): 15-16-611
HB0089_1(7): 15-16-611
HB0089_1(8): 15-16-611
HB0089_1: 15-16-611
HB0089_X(1): 15-16-611
HB0089_X(10): 15-16-611
HB0089_X(11): 15-16-611
HB0089_X(2): 15-16-611
HB0089_X(3): 15-16-611
HB0089_X(4): 15-16-611
HB0089_X(5): 15-16-611
HB0089_X(6): 15-16-611
HB0089_X(7): 15-16-611
HB0089_X(8): 15-16-611
HB0089_X(9): 15-16-611
HB0089_X: 15-16-611