Montana 2025 Regular Session

Montana Senate Bill SB172

Introduced
1/17/25  
Refer
1/21/25  
Engrossed
2/13/25  
Refer
2/13/25  
Enrolled
3/21/25  

Caption

Revise resort tax eligibility and allow use for workforce housing

Impact

The bill impacts state law by revising the parameters under which resort taxes are levied and utilized. It mandates that the revenue generated from the additional tax must be used for defined purposes, namely workforce housing and infrastructure projects. This revision is expected to empower local resort area districts to better manage resources and taxpayer contributions towards pressing community needs, ultimately enhancing the quality of life for residents and visitors alike.

Summary

SB172, introduced by Senator D. Fern, proposes amendments to existing resort tax laws in the state of Montana. The bill allows for an additional 1% resort tax specifically designated for workforce housing, which aims to address housing shortages in resort areas. By providing local governments in resort communities the flexibility to allocate tax revenue towards necessary infrastructure improvements and workforce housing, the legislation seeks to bolster community development and economic sustainability in these regions.

Sentiment

Sentiment around SB172 is generally positive, particularly among proponents who believe that enhancing resort tax utility will facilitate necessary housing solutions in areas heavily reliant on tourism. However, there are concerns from some stakeholders regarding the capacity of local governments to manage and appropriately allocate the increased tax revenue without oversight. Overall, the sentiment is leaning toward support, with many viewing the bill as a step towards addressing housing inadequacies in popular resort destinations.

Contention

Notable points of contention surrounding SB172 include debates on the long-term sustainability of the workforce housing projects funded by the new tax. Critics argue that while the intentions are commendable, the implementation mechanisms may lack sufficient checks to ensure that the funds are utilized effectively and that they do not burden tourists or local businesses excessively with tax increases. Furthermore, discussions highlight the need for transparency in the governance of resort area districts as they gain expanded powers to issue bonds and oversee infrastructure projects.

Companion Bills

No companion bills found.

Previously Filed As

MT HB370

Revise resort tax eligibility and allow use for workforce housing

MT SB199

Revise eligibility for resort communities and resort areas

MT HB819

Create Montana community reinvestment act to fund workforce housing

MT SB540

Revise allowable state-funded tourism promotion laws

MT HB574

Establish workforce housing trust fund

MT SJ29

Interim study on workforce housing

MT SB551

Provide for local option tax

MT HB774

Generally revise election laws

MT HB177

Revise alcohol laws related to resort areas

MT HB430

Establish a rent local program funded with tax on short-term rentals

Similar Bills

MT HB370

Revise resort tax eligibility and allow use for workforce housing

AZ HB2274

Water improvement district; Willcox basin

NJ A1201

Permits counties to charge a fee to fund infrastructure through voter approval.

NJ S2304

Permits counties to charge a fee to fund infrastructure through voter approval.

NJ S920

Permits counties to charge a fee to fund infrastructure through voter approval.

NJ A481

Permits counties to charge a fee to fund infrastructure through voter approval.

NM SB178

Special District Elections & Taxes

IA SF390

A bill for an act relating to entities supported in whole or in part by public moneys, including the sale of public bonds, the duties and responsibilities of the directors and officers of school boards, school districts, the department of education, the department of health and human services, accredited nonpublic schools, charter schools, community colleges, institutions under the control of the state board of regents, area education agencies, election commissioners and children's residential facilities, and the membership and voting units of county and city conference boards.(Formerly SSB 1111.)