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 requires counties to distribute this assistance as a credit on property tax bills for certified primary residences, with the Department of Revenue overseeing the certification process. It introduces penalties for false applications and establishes an appeals process for denied certifications, along with a new definition of "primary residence." The bill amends several sections of the Montana Code Annotated (MCA), including the repeal of a specific section related to property tax assistance and the removal of certain reporting requirements, while clarifying that the assistance will not impact the maximum mill calculation.

Additionally, the bill modifies procedures for property tax assessments and appeals, ensuring transparency by requiring written explanations from the Department of Revenue if a taxpayer's appraisal is not used. It also outlines the process for appealing to tax appeal boards and adjusts mill levy calculations to allow for inflation adjustments. The bill enhances notification processes for property tax payments, requiring detailed written notices from county treasurers, and specifies the process for attaching tax liens, ensuring property owners are informed of their obligations and available assistance. Furthermore, it reallocates tax proceeds from accommodations and rental vehicles to support the property tax assistance account and includes provisions for a transition period and the codification of new sections, with the act set to take effect on July 1, 2025.

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