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 property tax adjustments following natural disasters, ensuring timely claims and adjustments.

Additionally, the bill clarifies the procedures for adjusting the taxable value of properties that have been destroyed, including the proration of taxes for replaced personal property. It maintains existing provisions regarding the definition of natural disasters and the implications of arson convictions on tax adjustments. The bill 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