Montana 2025 Regular Session

Montana House Bill HB140

Introduced
1/8/25  
Refer
1/9/25  
Engrossed
1/31/25  
Refer
2/18/25  
Enrolled
4/22/25  

Caption

Provide property tax assistance for law enforcement and firefighters injured in the line of duty

Impact

Should HB 140 be enacted, it would amend existing state laws regarding property taxation, specifically targeting first responders who have been injured while serving, as well as the spouses of those who have died in the line of duty. The financial relief provided under this bill would apply to their principal residences and would be proportional to their qualifying income. This initiative is aimed at ensuring that these individuals do not face prohibitively high property taxes in the wake of a life-altering injury or tragic loss, potentially setting a precedent for similar financial support mechanisms across the state.

Summary

House Bill 140, titled to provide property tax assistance for first responders injured in the line of duty and surviving spouses of first responders killed in the line of duty, seeks to offer financial relief through a property tax reduction mechanism. The bill outlines eligibility requirements based on income levels for both first responders and their surviving spouses, as well as the definitions necessary to qualify for the assistance. The intention is to acknowledge the sacrifices made by first responders and to ease their financial burdens during challenging times.

Sentiment

The sentiment surrounding HB 140 is largely supportive among legislators and advocates for first responders. Many view the bill as a necessary recognition of the risks associated with the profession and the impact on the families left behind. There is a shared understanding that providing such assistance is a moral obligation to those who serve the community. However, there are concerns about the sustainability of such tax reductions and how they might affect local government revenues in the long term.

Contention

While there is overarching support for the intent of HB 140, some points of contention surfaced regarding the specifics of the income thresholds and acceptability criteria for assistance. Critics may argue about the potential for varying interpretations of who qualifies and how income is assessed, as well as concerns regarding the administrative burden on the state revenue department in verifying applicant eligibility. The implementation of annual verification and associated rules could also lead to disputes over perceived inequities among first responders and the bureaucratic processes involved.

Companion Bills

No companion bills found.

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