House Bill No. introduced by G. Overstreet and J. Hinkle proposes a new legal framework for property tax refunds in cases where local governments fail to address public nuisances. The bill allows property owners to apply for a refund of property taxes if they incur documented expenses due to a local government's inaction on issues such as illegal camping, loitering, or public consumption of alcohol. The refund amount is capped at the property taxes paid in the previous year and must be processed within specific timeframes, with provisions for judicial review if a refund is rejected. Additionally, the bill establishes that refunds will be deducted from the entitlement share payments to local governments.

The bill also amends Section 17-7-502 of the Montana Code Annotated to include the new refund provision as a statutory appropriation, allowing for the necessary funding without requiring a biennial legislative appropriation. The legislation outlines the definitions, application procedures, and the rulemaking authority for the Department of Revenue to implement these changes. It emphasizes that the remedy provided is supplementary to existing legal remedies and clarifies that it does not apply to prosecutorial discretion or federally mandated actions.

Statutes affected:
LC Text: 17-7-502
HB0905_1(1): 17-7-502
HB0905_1(2): 17-7-502
HB0905_1(3): 17-7-502
HB0905_1: 17-7-502