Montana 2023 Regular Session

Montana Senate Bill SB511

Introduced
3/14/23  

Caption

Revise government entity limitations on property tax increases

Impact

If enacted, SB 511 would significantly alter how property taxes are calculated and could lead to increased revenue for state and local governing bodies. The proposal to include a portion of newly taxable property in the mill levy calculation presents an opportunity for municipalities to generate higher tax revenues. Additionally, the adjustments made to the limits on property tax increases aim to reflect economic growth, potentially improving funding for local services and infrastructure. However, it may also lead to higher tax burdens for property owners, raising concerns among taxpayers about financial strain and affordability.

Summary

Senate Bill 511 aims to revise the limitations placed on governmental entities concerning property tax increases. Specifically, it seeks to adjust the inflation rate utilized in calculating mill levy increases for property tax, allowing for an increase in the mill levy based on a fixed percentage not exceeding a predetermined rate. The bill proposes to calculate the maximum number of mills that a governmental entity may impose, taking into account the previous year's taxable value along with a portion of newly taxable property. This legislative move is geared towards creating a structure that can adapt to inflation while still providing a predictable tax framework for both the governmental entities and taxpayers.

Sentiment

The overall sentiment regarding SB 511 is mixed with strong opinions on both sides. Proponents argue that these changes are necessary to keep pace with inflation and to ensure that local governments can maintain essential services in a growing economy. They view the bill as a pragmatic approach to update outdated tax structures. Conversely, opponents fear the potential for increased tax burdens and view the changes as an excessive expansion of governmental taxing authority. This divide between facilitating governmental revenue and protecting taxpayers' interests has sparked considerable debate among legislators and the public alike.

Contention

Notable points of contention surrounding SB 511 include the potential impact on taxpayers, particularly those in lower-income brackets who may find increased property taxes burdensome. Critics argue that while the intent behind the bill is to provide financial support for governmental entities, it fails to adequately consider the financial realities faced by everyday citizens. Furthermore, there are concerns that the amendment allowing for an increase in mill authority could lead to unpredictable tax spikes, disproportionately affecting communities without equivalent increases in local services or economic support.

Companion Bills

No companion bills found.

Previously Filed As

MT SB117

Revise government entity limitations on property tax increases

MT HB865

Revise government entity limitations on property tax increases

MT SB548

Eliminate government entity property tax levy limitations

MT HB481

Increase rate of inflation limit for calculating property tax levies

MT HB324

Provide for a local government expenditure limitation

MT HB865

Provide for a local government expenditure limitation & penalties

MT HB528

Revise property tax rates for agricultural, residential, and commercial property

MT SB32

Generally revise property taxes

MT HB946

Revise selective sales taxes to provide ongoing property tax relief

MT SB519

Revise laws related to maximum mill levies

Similar Bills

MT SB117

Revise government entity limitations on property tax increases

MT SB102

Revise calculation of state education levies

MT SB351

Limit the state's ability to bank statewide mills

MT HB865

Revise government entity limitations on property tax increases

MT SB2

Revise treatment of tax increment upon expiration of tax increment financing provision

MT HB20

Require voted levies to be in dollars rather than mills

MT HB481

Increase rate of inflation limit for calculating property tax levies

MT HB528

Revise property tax rates for agricultural, residential, and commercial property