This bill establishes a property tax assistance program specifically for first responders who are injured in the line of duty and for the surviving spouses of first responders who are 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 also includes provisions for annual adjustments to these income levels based on the PCE inflation factor. Additionally, it specifies that 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 first responder or their spouse.

The bill amends existing sections of the Montana Code Annotated (MCA) to include new definitions and expand the rulemaking authority related to property tax assistance. Notable insertions include definitions for "volunteer firefighter," "volunteer emergency care provider," and clarifications on what constitutes a "qualified first responder." The bill also deletes certain language to streamline the eligibility criteria and integrates the new assistance program into the existing framework of property tax assistance laws. The provisions of this act will apply to property tax years beginning January 1, 2026.

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