The bill is a joint resolution from the Senate and House of Representatives of Montana that requests an interim study of special districts, following recommendations from the Governor's Property Tax Task Force. The resolution highlights that special districts account for approximately 10% of total statewide mill-based property tax collections and notes that some are funded through fees not based on a mill levy. The Legislative Council is tasked with designating an appropriate interim committee to categorize special districts, analyze their funding mechanisms, improve data availability, consider potential limits on special districts, and review current reporting requirements.

The study is required to be completed by September 15, 2026, with the final results, including findings and recommendations, to be reported to the 70th Legislature. This initiative aims to enhance understanding and oversight of special districts in Montana, ensuring that their funding and operations are transparent and effective.