Bill Summary – FastDemocracy

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68th Legislature 2023                                                                                              HB 206.1
                                                 HOUSE BILL NO. 206
                   INTRODUCED BY R. MARSHALL, E. BUTTREY, R. FITZGERALD, M. HOPKINS
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  A BILL FOR AN ACT ENTITLED: “AN ACT REVISING MILL LEVY ELECTION LAWS; LIMITING THE
  DURATION OF A VOTED MILL LEVY; REQUIRING VOTER TURNOUT TO EXCEED 50% FOR A VOTED
  LEVY; REVISING THE INFORMATION THAT MUST BE INCLUDED IN THE RESOLUTION OR PETITION
  FOR THE MILL LEVY ELECTION; REVISING THE INFORMATION THAT MUST BE PROVIDED TO VOTERS;
  AND AMENDING SECTIONS 7-6-4431, 7-14-1134, 7-16-2102, 7-16-2109, 7-22-2142, 7-32-235, 15-10-425,
  20-9-353, 20-9-502, AND 20-9-533, MCA.”
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  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
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          Section 1. Section 7-6-4431, MCA, is amended to read:
          "7-6-4431.      Authorization to exceed or impose less than maximum mill levy -- election required
  to exceed. The governing body of a municipality may raise money by taxation for the support of municipal
  government services, facilities, or other capital projects in excess of the levy allowed by 15-10-420 under the
  following conditions:
          (1)       The governing body shall pass a resolution indicating its intent to exceed the current statutory
  mill levy limit on the approval of a majority of the qualified electors voting in an election under subsection (2).
  The resolution must include:
          (a)       the specific purpose for which the additional money will be used;
          (b)       the specific dollar amount to be raised; and
          (c)       the approximate number of mills required.
          (2)       The governing body shall submit the question of the additional mill levy to the qualified electors
  of the municipality at an election as provided in 15-10-425. The question may not be submitted more than once
  in any calendar year. If the majority of voters voting on approve the question is in favor of the additional levy or
  levies, the governing body is authorized to impose the mill levy in the amount specified in the resolution.
          (3)       An election is not required for a governing body to impose less than the maximum number of
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68th Legislature 2023                                                                                                 HB 206.1
  mills or to carry forward authorization to impose the maximum number of mills in a subsequent tax year as
  provided in 15-10-420(1)(b)."
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            Section 2. Section 7-14-1134, MCA, is amended to read:
            "7-14-1134. Method of funding deficiency -- election required. (1) Subject to the conditions stated
  in this section, the governing body of a county or of a municipality having a population in excess of 10,000 may
  by resolution covenant that if at any time all revenue, including taxes, appropriated and collected for bonds
  issued pursuant to this part is insufficient to pay principal or interest then due, it will levy a general tax on all of
  the taxable property in the county or municipality for the payment of the deficiency. The governing body may
  further covenant that at any time a deficiency is likely to occur within 1 year for the payment of principal and
  interest due on the bonds, it will levy a general tax on all the taxable property in the county or municipality for
  the payment of the deficiency. The taxes are not subject to any limitation of rate or amount applicable to other
  county or municipal taxes but are limited to a rate estimated to be sufficient to produce the amount of the
  deficiency. If more than one local government is included in an authority issuing bonds pursuant to this part, the
  local governments may apportion the obligation to levy taxes for the payment of, or in anticipation of, a
  deficiency in the revenue appropriated for the bonds in a manner that the local governments may determine.
            (2)    The resolution must state the principal amount and purpose of the bonds and the substance of
  the covenant respecting deficiencies.
            (3)    A resolution is not effective until the question of its approval has been submitted to the qualified
  electors of the local government at an election called for that purpose by the governing body of the local
  government and held as provided in 15-10-425 and the question is approved by a majority of the electors
  voting.
            (4)    If a majority of the electors voting on the issue vote against approval of the resolution as
  provided in 15-10-425, the local government may not make the covenant or levy a tax for the payment of
  deficiencies pursuant to this section. The local government or authority may issue bonds under this part
  payable solely from the sources referred to in 7-14-1133(1)."
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            Section 3. Section 7-16-2102, MCA, is amended to read:
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68th Legislature 2023                                                                                                HB 206.1
           "7-16-2102. Authorization for tax levy for parks and certain cultural, social, and recreational
  facilities. (1) Subject to 15-10-420, the board of county commissioners may annually levy on the taxable
  property of the county, in the same manner and at the same time as other county taxes are levied, a tax for the
  purpose of maintaining, operating, and equipping parks, cultural facilities, and any county-owned civic center,
  youth center, recreation center, recreational complex, or any combination of purposes, parks, and facilities.
           (2)      (a) The board of county commissioners shall submit the question of imposing or the continued
  imposition of the property tax mill levy provided in subsection (1) to the electors of the county if a petition
  requesting an election, signed by at least 15% of the resident taxpayers of the county, is filed with the county
  clerk. The petition must be filed with the county clerk at least 90 days prior to the date of the election.
           (b)      The question must be submitted as provided in 15-10-425.
           (c)      The board of county commissioners shall levy the tax if the question for the imposition of the
  tax is approved by a majority of the electors voting on the question as provided in 15-10-425.
           (3)      All laws applicable to the collection of county taxes apply to the collection of the tax provided
  for in this section."
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           Section 4. Section 7-16-2109, MCA, is amended to read:
           "7-16-2109.    Single assessment for county fair activities, county parks, and certain cultural,
  social, and recreational facilities -- restriction. (1) Subject to 15-10-420 and except as provided in
  subsection (2) of this section, the county commissioners of a county that has levied taxes pursuant to 7-16-
  2102 may combine that levy with any fees assessed in accordance with 7-11-1024 into a single assessment for
  the purpose of maintaining, operating, and equipping county fair activities, county parks, cultural facilities, and
  any county-owned civic center, youth center, recreation center, recreational complex, or any combination of
  purposes, activities, and facilities. The money collected may be distributed among the activities and facilities as
  determined by the county commissioners.
           (2)      (a) The board of county commissioners shall submit the question of imposing or continuing the
  imposition of the single assessment provided for in subsection (1) to the electors of the county if a petition
  requesting a vote on the single assessment, signed by at least 15% of the resident taxpayers of the county, is
  filed with the county clerk and recorder at least 90 days prior to the date of the election.
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68th Legislature 2023                                                                                             HB 206.1
          (b)      The question must be submitted as provided in 15-10-425.
          (c)      The board of county commissioners shall collect the assessment if the imposition or continued
  imposition of the single assessment is approved by a majority of the electors voting on the question as provided
  in 15-10-425."
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          Section 5. Section 7-22-2142, MCA, is amended to read:
          "7-22-2142.    Sources of money for noxious weed fund. (1) The commissioners may provide
  sufficient money in the noxious weed fund for the board to fulfill its duties, as specified in 7-22-2109, by:
          (a)      appropriating money from any source in an amount not less than $100,000 or an amount
  equivalent to 1.6 mills levied on the taxable value of all property; and
          (b)      subject to 15-10-420 and at any time fixed by law for levy and assessment of taxes, levying a
  tax of not less than 1.6 mills on the taxable value of all taxable property in the county. The tax levied under this
  subsection must be identified on the assessment as the tax that will be used for noxious weed control.
          (2)      The proceeds of the noxious weed control tax or other contribution must be used solely for the
  purpose of managing noxious weeds in the county and must be deposited in the noxious weed fund.
          (3)      Any proceeds from work or herbicide sales must revert to the noxious weed fund and must be
  available for reuse within that fiscal year or any subsequent year.
          (4)      The commissioners may accept any private, state, or federal gifts, grants, contracts, or other
  funds to aid in the management of noxious weeds within the district. These funds must be placed in the noxious
  weed fund.
          (5)      Subject to 15-10-420, the commissioners may impose a tax for weed control within a special
  management zone as provided in 7-22-2121(4). For the purposes of imposing the tax, the special management
  zone boundaries must be established by the board and approved by a majority of the voters within the special
  management zone. Pursuant to an election held in accordance with 15-10-425, the amount of the tax must be
  approved by a majority of the voters within the special management zone, and approval of the zone and the tax
  may occur simultaneously. Revenue received from a special management zone tax must be spent on weed
  management projects within the boundaries of the special management zone."
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68th Legislature 2023                                                                                             HB 206.1
          Section 6. Section 7-32-235, MCA, is amended to read:
          "7-32-235.    Search and rescue units authorized -- under control of county sheriff -- optional
  funding. (1) A county may establish or recognize one or more search and rescue units within the county.
          (2)      (a) Except in time of martial rule as provided in 10-1-106, search and rescue units and their
  officers are under the operational control and supervision of the county sheriff, or the sheriff's designee, having
  jurisdiction and whose span of control would be considered within reasonable limits.
          (b)      A county sheriff or the sheriff's designee may authorize the participation of members of the civil
  air patrol, including cadets under 18 years of age, in search and rescue operations.
          (3)      Subject to 15-10-420, a county may, after approval by a majority of the people voting on of the
  question at an election held throughout the county, levy an annual tax on the taxable value of all taxable
  property within the county to support one or more search and rescue units established or recognized under
  subsection (1). The election must be held as provided in 15-10-425.
          (4)      A search and rescue unit established or recognized by a county may possess human remains
  as defined in 37-19-101 for the purpose of training canines used for search and rescue work.
          (a)      The county sheriff or the sheriff's designee shall keep an inventory of all human remains that
  are kept for the purpose of training search and rescue canines. The inventory must be updated when the
  search and rescue unit receives human remains or disposes of human remains that are no longer useful to the
  search and rescue unit.
          (b)      Each search and rescue unit that possesses human remains for the purpose of training search
  and rescue canines shall establish policies and standard operating procedures for access to, the inventory of,
  and the possession and disposal of human remains kept for the purpose of training search and rescue
  canines."
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          Section 7. Section 15-10-425, MCA, is amended to read:
          "15-10-425. Mill levy election. (1) A county, consolidated government, incorporated city,
  incorporated town, school district, or other taxing entity may impose a new mill levy, increase a mill levy that is
  required to be submitted to the electors, or exceed the mill levy limit provided for in 15-10-420 by conducting an
  election as provided in this section.
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68th Legislature 2023                                                                                             HB 206.1
          (2)       An election pursuant to this section must be held in accordance with Title 13, chapter 1, part 4
  or 5, or Title 20 for school elections, whichever is appropriate to the taxing entity. The Subject to subsection (4),
  the governing body shall pass a resolution, shall amend its self-governing charter, or must receive a petition
  indicating an intent to impose a new property tax levy, increase a mill levy, or exceed the current statutory mill
  levy provided for in 15-10-420 on the approval of a majority of the qualified electors voting in the election. The
  resolution, charter amendment, or petition must include:
          (a)       the specific purpose for which the additional money will be used;
          (b)       either:
          (i)       the specific amount of money to be raised and the approximate number of mills to be imposed;
  or
          (ii)      the specific number of mills to be imposed and the approximate amount of money to be raised;
  and
          (c)       whether the levy is permanent or the durational limit on the levy, which may not exceed 5 years
  except as provided in 20-9-308, 20-9-353, 20-9-502(2)(b), and 20-9-533; and
          (d)       a list of expected operating and maintenance expenses if the levy is approved.
          (3)       Notice of the election must be prepared by the governing body and given as provided in 13-1-
  108. The form of the ballot must reflect the content of the resolution or charter amendment and must include a
  statement of the impact of the election on a home valued at $100,000, and a home valued at $200,000, in the
  district and a home valued at the current average sale price for a home in the county in terms of actual dollars
  in additional property taxes that would be imposed on residences with those values if the mill levy were to pass.
  The ballot may also include a statement of the impact of the election on homes of any other value in the district,
  if appropriate.
          (4)       If voter turnout exceeds 50% of qualified electors and the majority voting on the question are in
  favor of the additional levy, the governing body is authorized to impose the levy in either the amount or the
  number of mills specified in the resolution or charter amendment. Voter turnout must be determined by dividing
  the total number of qualified electors who voted in the election from the tally sheets for the election by the total
  number of electors who were qualified to vote in the election.
          (5)       A governing body, as defined in 7-6-4002, may reduce an approved levy in any fiscal year
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68th Legislature 2023                                                                                             HB 206.1
  without losing the authority to impose in a subsequent fiscal year up to the maximum amount or number of mills
  approved in the election. However, nothing in this subsection authorizes a governing body to impose more than
  the approved levy in any fiscal year or to extend the duration of the approved levy."
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          Section 8. Section 20-9-353, MCA, is amended to read:
          "20-9-353.    Additional financing for general fund -- election for authorization to impose. (1) The
  trustees of a district may propose to adopt an over-BASE budget amount for the district general fund that does
  not exceed the general fund budget limitations, as provided in 20-9-308.
          (2)      When the trustees of the district propose to adopt an over-BASE budget under subsection (1),
  any increase in local property taxes authorized by 20-9-308(4) over revenue previously authorized by the
  electors of the district or imposed by the district in any of the previous 5 years must be submitted to a vote of
  the qualified electors of the district, as provided in 15-10-425. The trustees are not required to submit to the
  qualified electors any increase in state funding