This joint resolution from the Montana Legislature requests an interim study of special districts, following recommendations from the Governor's Property Tax Task Force. The study aims to categorize different types of special districts, analyze their funding mechanisms, and assess whether they are subject to existing regulations. Additionally, it seeks to improve data availability regarding the purpose, geographic area, governing entities, revenue, and spending of these districts. The resolution also considers the potential need for limits on special districts and evaluates the sufficiency of current reporting requirements.

The study is to be conducted by an appropriate interim committee designated by the Legislative Council, with all aspects of the study, including presentation and review requirements, to be completed by September 15, 2026. The final results, including findings, conclusions, comments, or recommendations, must be reported to the 70th Legislature.