Montana 2023 Regular Session

Montana Senate Bill SB62

Introduced
12/13/22  
Refer
12/28/22  
Engrossed
1/17/23  
Refer
1/19/23  
Enrolled
2/8/23  

Caption

Revise confidentiality of financial information used for property tax purposes

Impact

By restricting access to income and expense information, SB62 alters the way that the Department of Revenue collects and handles financial data for property tax assessments. The bill's enactment will prevent public access to this sensitive information, potentially affecting transparency in the property tax assessment process. It is designed to align with existing privacy laws regarding financial disclosures, reinforcing the confidentiality protections already in place in related tax codes.

Summary

Senate Bill 62, introduced by Senator D. Zolnikov at the request of the Department of Revenue, specifically addresses the confidentiality of financial information submitted for property tax purposes in Montana. The bill mandates that all income and expense information provided by property owners, or their agents, to the Department of Revenue must be treated as confidential. This includes the data necessary for valuation or for determining eligibility for tax assistance programs. The legislation aims to protect the financial privacy of property owners while interacting with state tax authorities.

Sentiment

The sentiment surrounding SB62 appears to be generally supportive, especially among those concerned about financial privacy. Proponents of the bill argue that it is a necessary measure to protect property owners from potential misuse of their financial data. There seems to be a consensus that maintaining confidentiality is crucial, particularly in the current climate where data privacy concerns are paramount. However, there may be some reservations regarding how this increased confidentiality could impact efficiency and transparency for the public and lawmakers alike.

Contention

One notable point of contention may arise over the balance between confidentiality and public accountability. Critics might argue that increased restrictions on financial disclosures could lead to a lack of transparency in property tax evaluations, potentially making it harder for communities to understand and trust the assessment processes. The debate centers around finding the right balance between protecting individual privacy and maintaining necessary oversight and transparency within state functions.

Companion Bills

No companion bills found.

Previously Filed As

MT SB81

Revise description of pipeline carrier for property tax purposes

MT SB285

AN ACT relating to the confidentiality of tax information.

MT HB136

Adopt Montana Revised Unclaimed Property Act

MT SB542

Generally revise property tax laws

MT SB550

Revise taxation of of certain telecommunications property

MT HB231

Revise property tax rates for certain property

MT HB164

Revise the uniform unclaimed property act

MT HB108

Eliminate reference to personal property farm manual for property tax purposes

MT HB424

Revise taxes for class 17 data center property

MT SB53

Revise income tax laws to provide conforming changes for prior legislation

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Relating To Property.