Senate Bill No. [insert bill number] aims to provide property tax assistance for primary residences in Montana, funded through lodging and rental car tax revenues. The bill mandates that counties distribute this assistance as a credit to qualifying primary residences, with the Department of Revenue responsible for certifying these residences. It introduces penalties for false or fraudulent applications and establishes an appeals process for denied certifications. Key amendments include the deletion of Section 15-65-121 and the insertion of provisions that clarify the distribution of property tax assistance and the certification process. The bill also specifies that property tax assistance will not affect the maximum mill calculation and allows counties to retain excess revenue if the assistance exceeds the billed property tax.

Additionally, the bill amends various sections of the Montana Code Annotated (MCA) to enhance transparency and communication regarding property tax obligations. It requires the county treasurer to send detailed written notices to taxpayers about their tax obligations, including the total amount of state property tax assistance received for primary residences. The bill also modifies the notification process for tax liens, ensuring property owners are informed about pending attachments and available assistance programs. Furthermore, it reallocates tax proceeds from rental vehicles and accommodations, directing a significant portion to the state property tax assistance account. The bill establishes a transition period for the first distribution to counties and sets a new effective date of July 1, 2025, for the provisions of the act.

Statutes affected:
LC Text: 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_1(1): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_1(2): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_1(3): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_1(4): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_1(5): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_1(6): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_1(7): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_1: 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(1): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(10): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(11): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(12): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(13): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(14): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(15): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(16): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(17): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(18): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(19): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(2): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(3): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(4): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(5): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(6): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(7): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(8): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2(9): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_2: 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(1): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(10): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(11): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(12): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(13): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(14): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(15): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(2): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(3): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(4): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(5): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(6): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(7): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(8): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3(9): 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506
SB0090_3: 15-7-102, 15-10-420, 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-1307, 44-4-1506