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 certified primary residences, establishes penalties for false applications, and outlines an appeals process for denied certifications. Key changes include the insertion of a definition for "primary residence" and the creation of a state property tax assistance account. The bill deletes references to outdated sections of the Montana Code Annotated (MCA) and specifies that property tax assistance will not affect the maximum mill calculation, allowing counties to retain excess revenue if assistance exceeds billed property tax.

Additionally, the bill amends various sections of the MCA related to property tax assessments and appeals, enhancing notification processes for property tax payments and tax lien attachments. It requires county treasurers to publish notices detailing tax obligations and assistance programs, and mandates that property owners receive advance notice before tax liens are attached. The bill also reallocates tax proceeds from rental vehicles and accommodations, directing a significant portion to the state property tax assistance account. With a new effective date of July 1, 2025, the bill aims to streamline property tax relief for eligible homeowners while promoting transparency and accountability in the property tax process.

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