Montana 2023 Regular Session

Montana Senate Bill SB125

Introduced
1/2/23  

Caption

Limit certain property tax levies to 5 years without reapproval

Impact

If passed, SB125 would fundamentally alter the landscape of local taxation policy, specifically regarding how long a governing body can rely on a mill levy without seeking voter reapproval. This change is likely to affect future budgeting strategies for many districts as they will need to plan for the eventual expiration and potential non-renewal of these levies. Moreover, the timing of these reapproval processes could shift budgetary priorities, stressing the need for transparency and community engagement regarding local taxation and resource allocation.

Summary

Senate Bill 125 aims to limit the duration of certain mill levies imposed for funding purposes to a maximum of 5 years without requiring reapproval from voters. This proposal is significant as it addresses the governance of funding mechanisms for local governments and school districts, which often rely on such levies to finance essential services. By enforcing time limits on these levies, the bill seeks to promote accountability among governing bodies to justify the continuation of these taxes to their constituents. Should the bill be enacted, it would amend existing state statutes addressing taxation and revenues provided for education and local services.

Contention

There exists a notable degree of contention around SB125. Advocates argue that limiting mill levies would empower taxpayers and encourage local governments to operate more efficiently, eliminating the tendency to rely on continuous taxation without public discourse. Critics, however, warn that this could undermine funding for critical services, particularly in education, where stable funding is essential for operational planning and long-term projects. There are concerns that such limitations could lead to periodic funding crises, causing disruptions in service delivery and potentially impacting educational outcomes significantly.

Companion Bills

No companion bills found.

Previously Filed As

MT SB204

Sunset or reapprove existing voter approved property tax levies

MT HB451

Revise tax increment financing districts to exclude debt service and certain school levies

MT HB424

Revise taxes for class 17 data center property

MT SB505

Revise tax increment calculation for districts that use tax increment financing

MT HB925

Revise laws related to tax increment pledged to payment of bonds

MT HB1353

Limitations on property tax levies by taxing districts without voter approval; and to provide an effective date.

MT SB117

Revise government entity limitations on property tax increases

MT SB548

Eliminate government entity property tax levy limitations

MT HB865

Revise government entity limitations on property tax increases

MT SB523

Generally revise tax increment financing laws

Similar Bills

CA AB2488

Downtown revitalization and economic recovery financing districts: City and County of San Francisco.

NM HB310

Tax Increment Development Dist. Changes

NM SB303

Tax Increment Development District Changes

NM SB178

Special District Elections & Taxes

CA AB1445

Downtown revitalization and economic recovery financing districts.

NM SB293

Housing Study For Some Development Projects

MT HB925

Revise laws related to tax increment pledged to payment of bonds

MT HB451

Revise tax increment financing districts to exclude debt service and certain school levies