The proposed bill aims to provide property tax assistance specifically for first responders who have been injured in the line of duty and for the surviving spouses of first responders who have been killed while serving. It establishes eligibility requirements and defines key terms related to the program. The bill introduces a new section that allows qualified first responders or their spouses to receive a tax rate reduction on their residential real property based on their qualifying income. The income thresholds for tax assistance are detailed in a table, with specific percentages applied to different income brackets. Additionally, the bill outlines the conditions under which the property tax exemption remains valid, including the requirement for the property to be the primary residence and for the surviving spouse to meet certain criteria.

The bill also amends existing sections of the Montana Code Annotated (MCA) to expand definitions and clarify the eligibility of first responders, including volunteer emergency care providers. It includes provisions for annual verification of income and eligibility, as well as the process for applying for assistance. The bill mandates that the Department of Revenue update income limits annually and specifies that the new provisions will apply to property tax years beginning January 1, 2026. Overall, the legislation seeks to enhance support for first responders and their families by easing their property tax burdens.

Statutes affected:
LC Text: 15-6-301, 15-6-302, 15-6-312
HB0140_1(1): 15-6-301, 15-6-302, 15-6-312
HB0140_1(10): 15-6-301, 15-6-302, 15-6-312
HB0140_1(11): 15-6-301, 15-6-302, 15-6-312
HB0140_1(12): 15-6-301, 15-6-302, 15-6-312
HB0140_1(13): 15-6-301, 15-6-302, 15-6-312
HB0140_1(14): 15-6-301, 15-6-302, 15-6-312
HB0140_1(15): 15-6-301, 15-6-302, 15-6-312
HB0140_1(16): 15-6-301, 15-6-302, 15-6-312
HB0140_1(17): 15-6-301, 15-6-302, 15-6-312
HB0140_1(18): 15-6-301, 15-6-302, 15-6-312
HB0140_1(19): 15-6-301, 15-6-302, 15-6-312
HB0140_1(2): 15-6-301, 15-6-302, 15-6-312
HB0140_1(3): 15-6-301, 15-6-302, 15-6-312
HB0140_1(4): 15-6-301, 15-6-302, 15-6-312
HB0140_1(5): 15-6-301, 15-6-302, 15-6-312
HB0140_1(6): 15-6-301, 15-6-302, 15-6-312
HB0140_1(7): 15-6-301, 15-6-302, 15-6-312
HB0140_1(8): 15-6-301, 15-6-302, 15-6-312
HB0140_1(9): 15-6-301, 15-6-302, 15-6-312
HB0140_1: 15-6-301, 15-6-302, 15-6-312
HB0140_2(1): 15-6-301, 15-6-302, 15-6-312
HB0140_2(10): 15-6-301, 15-6-302, 15-6-312
HB0140_2(11): 15-6-301, 15-6-302, 15-6-312
HB0140_2(12): 15-6-301, 15-6-302, 15-6-312
HB0140_2(2): 15-6-301, 15-6-302, 15-6-312
HB0140_2(3): 15-6-301, 15-6-302, 15-6-312
HB0140_2(4): 15-6-301, 15-6-302, 15-6-312
HB0140_2(5): 15-6-301, 15-6-302, 15-6-312
HB0140_2(6): 15-6-301, 15-6-302, 15-6-312
HB0140_2(7): 15-6-301, 15-6-302, 15-6-312
HB0140_2(8): 15-6-301, 15-6-302, 15-6-312
HB0140_2(9): 15-6-301, 15-6-302, 15-6-312
HB0140_2: 15-6-301, 15-6-302, 15-6-312