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 implementation of HB 89 is expected to create a more structured system for addressing property tax liabilities after natural disasters. By clarifying the filing process and time limits, the bill helps ensure that taxpayers can promptly receive the tax adjustments they need to recover. This reform could potentially improve financial stability for families and individuals who experience severe property loss, providing a crucial safety net during desperate times following a disaster. As a result, the bill reinforces the state's commitment to aiding communities in bouncing back from such adversities.

Summary

House Bill 89 addresses the issue of property tax relief for taxpayers who have suffered losses due to natural disasters. Specifically, it amends Section 15-16-611 of the Montana Code Annotated (MCA) to establish a deadline for filing claims for property tax adjustments resulting from such devastation. By setting a two-year timeframe for claims after the destruction, the bill aims to streamline the process for property owners seeking financial alleviation from their tax burdens in the wake of disasters like floods, fires, and earthquakes. This legislative action acknowledges the urgent need for timely relief mechanisms for affected taxpayers.

Sentiment

Overall sentiment surrounding HB 89 appears to be supportive, as lawmakers and stakeholders likely recognize the importance of having a defined system for tax relief in emergencies. Discussions around the bill were focused on its necessity for protecting property owners financially during the aftermath of unforeseen disasters. While specific instances of opposition were not noted in the current documentation, the bill’s straightforward nature and beneficial intent resonate positively with constituents who prioritize economic resilience and recovery.

Contention

One notable point of contention could arise from the inclusion of language that limits eligibility based on the timing of claims, potentially causing concern among some taxpayers who may struggle to meet the two-year deadline. Moreover, the bill states that property tax adjustments will not apply in cases of arson convictions, which may prompt discussions about accountability and fairness in such situations. This provision could be seen as a disincentive for those contemplating legitimate claims, thereby fostering a debate about the balance between helping victims of natural disasters and ensuring that the law is not exploited.

Companion Bills

No companion bills found.

Previously Filed As

MT HB861

Provide business property tax exemption during state of emergency or disaster

MT HB280

Providing for circuit breaker income tax credit for property taxes paid

MT HB459

Revise filing deadline for intangible land value property tax exemption

MT HB587

Generally revise school finance laws related to property taxes

MT HB960

Revise property tax laws to provide for recreational land classification

MT HB912

Provide for recreational land classification for property tax purposes

MT SB548

Eliminate government entity property tax levy limitations

MT HB222

Provide rebates of property taxes paid on a principal residence

MT SB510

Provide property tax incentives for alternative fuel production

MT HB613

Using excess revenue to fund local property tax relief

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.