This bill amends Section 15-16-611 of the Montana Code Annotated to establish a deadline for taxpayers to file claims for property tax relief following a natural disaster. Specifically, it introduces a new requirement that taxpayers must submit their claims for adjustments to taxable value within two years of the date their property was destroyed by a natural disaster. This change aims to streamline the process for property tax adjustments and ensure timely relief for affected taxpayers.

Additionally, the bill clarifies that the section does not apply to delinquent taxes owed on the destroyed property for any year prior to the year of destruction. It also maintains existing provisions regarding the adjustment of taxes for personal property and the definition of "natural disaster." The bill is set to take effect immediately upon passage and approval.

Statutes affected:
LC Text: 15-16-611