Montana 2025 Regular Session

Montana House Bill HB140

Introduced
1/8/25  
Refer
1/9/25  
Engrossed
1/31/25  

Caption

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

Impact

If enacted, HB 140 will significantly affect the property tax structure in Montana by offering exemptions to a specific group of citizens, thus reflecting the state's commitment to supporting those who serve in high-risk professions. The qualified first responders, as defined by this legislation, would be able to reduce their property tax liabilities based on their income levels and maintain assistance as long as they meet eligibility requirements. This change is expected to create a supportive financial environment for first responders and their families during trying times following duty-related injuries or fatalities.

Summary

House Bill 140 aims to provide property tax assistance specifically for first responders who have been injured in the line of duty, as well as for the surviving spouses of first responders who have died while performing their duties. The bill introduces provisions for determining eligibility and sets forth the application process, as well as adjustments for qualifying income levels and tax rate reductions based on income brackets. The intent of this legislation is to alleviate the financial burden faced by these individuals and families, acknowledging their service and sacrifice.

Sentiment

Sentiment surrounding the bill appears to be largely positive, with many lawmakers and advocates expressing strong support for measures that acknowledge and address the needs of first responders. There is a general consensus that the sacrifices made by these individuals merit tangible recognition and support from the state. Detractors, however, may express concerns about the fiscal implications of such tax exemptions, questioning how they will affect state revenue and funding for other public services.

Contention

Notably, the bill may face scrutiny regarding its fiscal impact and the potential for abuse in the application process, as it seeks to expand the existing framework for property tax exemptions. Lawmakers may need to balance the desire to assist first responders with the need to ensure that assistance is appropriately allocated and that the program does not inadvertently favor certain groups over others. Additionally, there may be discussions on whether the income qualifications are sufficient or too stringent, potentially limiting access for some deserving individuals.

Companion Bills

No companion bills found.

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