Montana 2025 Regular Session

Montana House Bill HB89

Introduced
12/16/24  
Refer
12/20/24  
Engrossed
1/21/25  
Refer
2/11/25  
Enrolled
3/17/25  

Caption

Provide deadline to file for property tax relief from a disaster

Impact

The enacted provisions seek to amend section 15-16-611 of the Montana Code Annotated, which governs the taxation of real and personal property affected by natural disasters. By establishing a clear deadline for claims, HB89 ensures that taxpayers who have experienced losses can receive timely adjustments to their tax obligations. This legislative measure is expected to strengthen the financial recovery process for affected residents and provide a more consistent framework for tax assessment following calamities.

Summary

House Bill 89 aims to provide a structured approach for property tax relief for individuals whose property has been impacted by natural disasters. Specifically, the bill introduces a two-year deadline for filing claims related to property tax adjustments due to the destruction caused by disasters such as fires, floods, earthquakes, and winds. This legislative action reflects a response to the need for clarity and uniformity in easing the financial burden on taxpayers who have suffered significant losses to their properties from natural events.

Sentiment

General sentiment around HB89 appears to be supportive, particularly among stakeholders focused on disaster recovery and fiscal relief. Legislators advocating for the bill have emphasized its necessity in ensuring that taxpayers can access tax relief efficiently. However, there exists a potential divide on how such measures may be funded, as any tax reductions could impact the broader revenue stream of local governments, leading to concerns about maintaining essential services in regions that have experienced disasters.

Contention

One notable point of contention surrounding HB89 is the potential impact on local government revenues. As the bill allows for tax adjustments, local authorities may face challenges in balancing their budgets when tax revenues decrease due to widespread property losses. The conversations in legislative discussions indicate a need for careful consideration of how best to support taxpayers while ensuring that local governments can still provide necessary services amid changing fiscal landscapes.

Companion Bills

No companion bills found.

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