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 that have been rendered unsuitable for use due to natural disasters.

Additionally, the bill clarifies the procedures for adjusting the taxable value of destroyed properties and the corresponding tax liabilities. It maintains existing provisions regarding the proration of taxes for replaced personal property and outlines the definition of "natural disaster." The bill is set to take effect immediately upon passage and approval, ensuring that the new filing deadline is implemented without delay.

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