This bill establishes a property tax assistance program 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 in the line of duty. It outlines eligibility requirements, including income thresholds that determine the percentage of tax reduction applicable to their residential real property. The bill includes a detailed income table for both injured first responders and surviving spouses, which will be adjusted annually based on the PCE inflation factor. The property tax exemption remains valid as long as the qualifying income requirements are met and the property is the primary residence of the qualified individual.

Additionally, the bill amends existing definitions and expands the rulemaking authority related to property tax assistance. Key definitions are updated to include terms such as "volunteer firefighter" and "volunteer emergency care provider," and it clarifies the criteria for what constitutes a "qualified first responder." The bill also specifies that the property tax assistance will apply to tax years beginning January 1, 2026, and mandates that the Department of Revenue update income limits accordingly. The amendments to sections 15-6-301, 15-6-302, and 15-6-312 of the Montana Code Annotated reflect these changes and ensure that the program is effectively integrated into existing law.

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(13): 15-6-301, 15-6-302, 15-6-312
HB0140_2(14): 15-6-301, 15-6-302, 15-6-312
HB0140_2(15): 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
HB0140_X(1): 15-6-301, 15-6-302, 15-6-312
HB0140_X(2): 15-6-301, 15-6-302, 15-6-312
HB0140_X(3): 15-6-301, 15-6-302, 15-6-312
HB0140_X(4): 15-6-301, 15-6-302, 15-6-312
HB0140_X(5): 15-6-301, 15-6-302, 15-6-312
HB0140_X(6): 15-6-301, 15-6-302, 15-6-312
HB0140_X: 15-6-301, 15-6-302, 15-6-312