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1 SENATE BILL NO. 90
2 INTRODUCED BY C. GLIMM, M. NOLAND, A. REGIER, D. FERN, M. REGIER
3
4 A BILL FOR AN ACT ENTITLED: “AN ACT PROVIDING PROPERTY TAX ASSISTANCE FOR PRIMARY
5 RESIDENCES; PROVIDING THAT THE ASSISTANCE IS FUNDED WITH LODGING TAX REVENUE AND
6 RENTAL CAR TAX REVENUE; PROVIDING THAT THE PROPERTY TAX ASSISTANCE IS DISTRIBUTED
7 TO COUNTIES TO BE DISTRIBUTED AS A CREDIT TO PRIMARY RESIDENCES; REQUIRING THE
8 DEPARTMENT OF REVENUE TO CERTIFY PRIMARY RESIDENCES; PROVIDING A PENALTY FOR FALSE
9 OR FRAUDULENT PRIMARY RESIDENCE APPLICATIONS; PROVIDING AN APPEALS PROCESS FOR
10 CERTIFICATION OF A PRIMARY RESIDENCE; PROVIDING A DEFINITION; PROVIDING RULEMAKING
11 AUTHORITY; ELIMINATING REPORTING REQUIREMENTS; AMENDING SECTIONS 15-7-102, 15-10-420,
12 15-15-101, 15-15-102, 15-15-103, 15-16-101, 15-17-125, 15-65-121, 15-68-820, 22-3-1303, 22-3-1304, 22-3-
13 1307, AND 44-4-1506, MCA; REPEALING SECTION 90-1-122, MCA; AND PROVIDING AN EFFECTIVE
14 DATE AND AN APPLICABILITY DATE.”
15
16 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
17
18 NEW SECTION. Section 1. (1) A county shall
19 provide property tax assistance to owners of primary residences certified by the department of revenue
20 pursuant to [section 3]. The assistance is provided with funding from the state property tax assistance account
21 distributed to the county as provided in [section 2].
22 (2) (a) Except as provided in subsection (2)(b), the county treasurer shall provide the property tax
23 assistance distributed pursuant to [section 2] to each primary residence by listing the property tax assistance
24 amount as a credit on the property tax bill as provided in 15-16-101(2)(a)(v).
25 (b) If the property tax assistance calculated pursuant to [section 2(2)] exceeds the property tax
26 billed for an individual property, the county may retain the revenue that exceeds the property tax billed.
27 (3) The owner of a primary residence that receives property tax assistance under this section is not
28 prohibited from receiving property tax assistance under another property tax assistance program. ****
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1 (4) State property tax assistance provided to counties pursuant to this section may not affect the
2 maximum mill calculation in 15-10-420.
3
4 NEW SECTION. Section 2. (1) There is a state property
5 tax assistance account in the state special revenue fund established in 17-2-102. The revenue allocated to the
6 account as provided in 15-65-121 and 15-68-820 must be deposited in the account and distributed as provided
7 in this section.
8 (2) (a) At the end of each fiscal year, the department shall determine the amount of property tax
9 assistance per primary residence by subtracting the amounts listed in subsection (2)(c) and dividing the
10 remainder by the total number of primary residences certified pursuant to [section 3].
11 (b) By August 31 of each year, the department shall distribute to each county the property tax
12 assistance per primary residence multiplied by the number of primary residences within the county. The county
13 shall deposit the money in the account in which property tax revenue is held and use the distribution to provide
14 property tax assistance pursuant to [section 1].
15 (c) The department may retain 2% of the revenue allocated to the account for administering the
16 certification of primary residences under [section 3] and shall retain $100,000 for appeals granted under
17 [section 5].
18 (3) The department shall provide each county with a list of property in the county that the
19 department certifies pursuant to [section 3] qualifies as a primary residence to enable the county treasurer to
20 administer the property tax assistance.
21 (4) A payment required pursuant to this section may be withheld if, for more than 90 days, a local
22 government fails to:
23 (a) file a financial report required by 15-1-504;
24 (b) remit any amounts collected on behalf of the state as required by 15-1-504; or
25 (c) remit any other amounts owed to the state or another taxing jurisdiction.
26
27 NEW SECTION. Section 3.
28 (1) To receive state property tax assistance pursuant to [section 1], the owner of a ****
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1 primary residence shall apply to the department for certification of the primary residence.
2 (2) (a) To receive state property tax assistance for the tax year in which the application is first
3 made, the owner shall apply electronically or by mail on a form prescribed by the department and postmarked
4 by March 1. Approved applications received electronically or postmarked after March 1 apply to the following
5 tax year.
6 (b) Once approved, the certification remains effective until:
7 (i) there is a change in ownership of the property;
8 (ii) the owner no longer uses the dwelling as a primary residence; or
9 (iii) the owner applies for state property tax assistance for a different primary residence.
10 (c) If certification is terminated pursuant to subsection (2)(b), the owner shall submit a new
11 application to the department to reestablish the certification.
12 (d) An application for state property tax assistance must be submitted on a form prescribed by the
13 department and must contain:
14 (i) a written declaration made under penalty of perjury that the applicant owns and maintains the
15 land and improvements as the primary residence. The application must state the penalty provided for in [section
16 4].
17 (ii) the geocode or other property identifier for the primary residence for which the applicant is
18 requesting the state property tax assistance;
19 (iii) the social security number of the applicant; and
20 (iv) any other information required by the department that is relevant to the applicant’s eligibility.
21 (3) (a) Except as provided in subsection (3)(b), class four residential property owned by an entity is
22 not eligible to receive the state property tax assistance.
23 (b) The trustee of a grantor revocable trust may apply for state property tax assistance for a
24 primary residence on behalf of the trust if the dwelling meets the definition of a primary residence for the
25 grantor.
26 (4) The department may adopt rules, prepare forms, and maintain records that are necessary to
27 implement this section.
28 (5) (a) For the purpose of this section and [sections 4 and 5], "primary residence" means a class ****
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1 four residential property:
2 (i) that is a single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home,
3 or mobile home;
4 (ii) in which an owner can demonstrate the owner owned and lived for at least 7 months of the
5 year;
6 (iii) that is the owner's only primary residence; and
7 (iv) for which the owner made payment of the assessed Montana property taxes.
8 (b) An owner who cannot meet the requirements of subsection (5)(a)(ii) because the owner’s
9 primary residence changed during the tax year to another primary residence may still qualify if the owner paid
10 the Montana property taxes while residing in each primary residence for a total of at least 7 consecutive months
11 of the tax year. The department shall establish rules for determining the property tax assistance when the
12 primary residences are in different counties.
13
14 NEW SECTION. Section 4.
15
16 assistance under [section 3] is subject to criminal prosecution under the provisions of 45-7-202 and may be
17 prohibited from claiming state property tax assistance for up to 10 years. If false or fraudulent property tax
18 assistance has been issued by the county, the amount of assistance granted may be recovered as any other
19 tax owed the county. If property tax assistance becomes due and owing, the department may issue a warrant
20 for distraint as provided in Title 15, chapter 1, part 7.
21
22 NEW SECTION. Section 5. (1) (a) If the
23 department denies an application for certification of a primary residence, the owner may request an informal
24 review of the denial by submitting an objection on written or electronic forms provided by the department for
25 that purpose in a manner prescribed by the department. The objection must be made no later than 30 days
26 after the date of the denial notification.
27 (b) The property owner may request that the department consider extenuating circumstances to
28 grant an application for certification of a primary residence. Extenuating circumstances include but are not ****
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1 limited to extraordinary, unusual, or infrequent events that are material in nature and of a character different
2 from the typical or customary, and that are not expected to recur.
3 (c) After the informal review, the department shall determine the correct status of the application
4 and notify the taxpayer of its determination by mail or electronically. In the notification, the department shall
5 state its reasons for accepting or denying the application.
6 (2) If a property owner is aggrieved by the determination made by the department after the review
7 provided for in subsection (1), the property owner has the right to first appeal to the county tax appeal board
8 and then to the Montana tax appeal board, whose findings are final subject to the right of review in the courts.
9 An appeal to the county tax appeal board, pursuant to 15-15-102, must be filed within 30 days from the date on
10 the notice of the department's determination. If the county tax appeal board or the Montana tax appeal board
11 determines that the residence should qualify as a primary residence, the department shall provide to the
12 property owner the amount of property tax assistance due from the amount retained pursuant to [section 2].
13
14 Section 15-7-102, MCA, is amended to read:
15 "15-7-102.
16 Except as provided in 15-7-138, the department shall mail or provide electronically to each owner or purchaser
17 under contract for deed a notice that includes the land classification, market value, and taxable value of the
18 land and improvements owned or being purchased. A notice must be mailed or, with property owner consent,
19 provided electronically to the owner only if one or more of the following changes pertaining to the land or
20 improvements have been made since the last notice:
21 (i) change in ownership;
22 (ii) change in classification;
23 (iii) change in valuation; or
24 (iv) addition or subtraction of personal property affixed to the land.
25 (b) The notice must include the following for the taxpayer's informational and informal classification
26 and appraisal review purposes:
27 (i) a notice of the availability of all the property tax assistance programs available to property
28 taxpayers, including the state property tax assistance provided for in [section 1], the intangible land value ****
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1 assistance program provided for in 15-6-240, the property tax assistance programs provided for in Title 15,
2 chapter 6, part 3, and the residential property tax credit for the elderly provided for in 15-30-2337 through 15-
3 30-2341;
4 (ii) the total amount of mills levied against the property in the prior year;
5 (iii) the market value for the prior reappraisal cycle;
6 (iv) if the market value has increased by more than 10%, an explanation for the increase in
7 valuation;
8 (v) a statement that the notice is not a tax bill; and
9 (vi) a taxpayer option to request an informal classification and appraisal review by checking a box
10 on the notice and returning it to the department.
11 (c) When the department uses an appraisal method that values land and improvements as a unit,
12 including the sales comparison approach for residential condominiums or the income approach for commercial
13 property, the notice must contain a combined appraised value of land and improvements.
14 (d) Any misinformation provided in the information required by subsection (1)(b) does not affect the
15 validity of the notice and may not be used as a basis for a challenge of the legality of the notice.
16 (2) (a) Except as provided in subsection (2)(c), the department shall assign each classification and
17 appraisal to the correct owner or purchaser under contract for deed and mail or provide electronically the notice
18 in written or electronic form, adopted by the department, containing sufficient information in a comprehensible
19 manner designed to fully inform the taxpayer as to the classification and appraisal of the property and of
20 changes over the prior tax year.
21 (b) The notice must advise the taxpayer that in order to be eligible for a refund of taxes from an
22 appeal of the classification or appraisal, the taxpayer is required to pay the taxes under protest as provided in
23 15-1-402.
24 (c) The department is not required to mail or provide electronically the notice to a new owner or
25 purchaser under contract for deed unless the department has received the realty transfer certificate from the
26 clerk and recorder as provided in 15-7-304 and has processed the certificate before the notices required by
27 subsection (2)(a) are mailed or provided electronically. The department shall notify the county tax appeal board
28 of the date of the mailing or the date when the taxpayer is informed the information is available electronically. ****
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1 (3) (a) If the owner of any land and improvements is dissatisfied with the appraisal as it reflects the
2 market value of the property as determined by the department or with the classification of the land or
3 improvements, the owner may request an informal classification and appraisal review by submitting an
4 objection on written or electronic forms provided by the department for that purpose or by checking a box on the
5 notice and returning it to the department in a manner prescribed by the department.
6 (i) For property other than class three property described in 15-6-133, class four property
7 described in 15-6-134, class ten property described in 15-6-143, and centrally assessed property described in
8 15-23-101, the objection must be submitted within 30 days from the date on the notice.
9 (ii) For class three property described in 15-6-133, class four property described in 15-6-134, and
10 class ten property described in 15-6-143, the objection may be made only once each valuation cycle. An
11 objection must be made in writing or by checking a box on the notice within 30 days from the date on the
12 classification and appraisal notice for a reduction in the appraised value to be considered for both years of the
13 2-year valuation cycle. An objection made more than 30 days from the date of the classification and appraisal
14 notice will be applicable only for the second year of the 2-year valuation cycle. For an objection to apply to the
15 second year of the valuation cycle, the taxpayer shall make the objection in writing or by checking a box on the
16 notice no later than June 1 of the second year of the valuation cycle or, if a classification and appraisal notice is
17 received in the second year of the valuation cycle, within 30 days from the date on the notice.
18 (iii) For centrally assessed property described in 15-23-101(2)(a), the objection must be submitted
19 within 20 days from the date on the notice. A taxpayer may submit an objection up to 10 days after this deadline
20 on request to the department.
21 (iv) (A) For centrally assessed property described in 15-23-101(2)(b) and (2)(c), an objection to the
22 valuation or classification may be made only once each valuation cycle. An objection must be made in writing
23 within the time period specified in subsection (3)(a)(iii) for a reduction in the appraised value to be considered
24 for both years of the 2-year valuation cycle. An objection made after the deadline specified in subsection
25 (3)(a)(iii) will be applicable only for the second year of the 2-year valuation cycle. For an objection to apply to
26 the second year of the valuation cycle, the taxpayer shall make the objection in writing no later than June 1 of
27 the second year of the valuation cycle or, if a classification and appraisal notice is received in the second year
28 of the valuation cycle, within the time period specified in subsection (3)(a)(iii). ****
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1 (B) If a property owner has exhausted the right to object to a valuation, as provided for in
2 subsection (3)(a)(iv)(A), the property owner may ask the department to consider extenuating circumstances to
3 adjust the value of property described in 15-23-101(2)(b) or (2)(c). Occurrences that may result in an
4 adjustment to the value include but are not limited to extraordinary, unusual, or infrequent events that are
5 material in nature and of a character different from the typical or customary business operations, that are not
6 expected to recur frequently, and that are not normally considered in the evaluation of the operating results of a
7 business, including bankruptcies, acquisitions, sales of assets, or mergers.
8 (b) If the objection relates to residential or commercial property and the objector agrees to the
9 confidentiality requirements, the department shall provide to the objector, by posted mail or electronically, within
10 8 weeks of submission of the objection, the following information:
11 (i) the methodology and sources of data used by the department in the valuation of the property;
12 and
13 (ii) if the department uses a blend of evaluations developed from various sources, the reasons that
14 the methodology was used.
15 (c) At the request of the objector or a representative of the objector, and only if the objector or
16 representative signs a written or electronic confidentiality agreement, the department shall provide in written or
17 electronic form:
18 (i) comparable sales data used by the department to value the property;
19 (ii) sales data used by the department to value residential property in the property taxpayer's
20 market model area; and
21 (iii) if the cost approach was used by the department to value residential property, the
22 documentation required in 15-8-111(3) regarding why the comparable sales approach was not reliable.
23 (d) For properties valued using the income approach as one approximation of market value, notice
24 must be provided that the taxpayer will be given a form to acknowledge confidentiality requirements for the
25 receipt of all aggregate model output that the department used in the valuation model for the property.
26 (e) The review must be conducted informally and is not subject to the contested case procedures
27 of the Montana Administrative Procedure Act. As a part of the review, the department may consider the actual
28 selling price of the property and other relevant information presented by the taxpayer in support of the ****
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1 taxpayer's opinion as to the market value of the property. The department shall consider an independent
2 appraisal provided by the taxpayer if the appraisal meets standards set by the Montana board of real estate
3 appraisers and the appraisal was completed within 6 months of the valuation date pursuant to 15-8-201. If the
4 department does not use the appraisal provided by the taxpayer in conducting the appeal, the department shall
5 provide to the taxpayer the reason for not using the appraisal. The department shall give reasonable notice to
6 the taxpayer of the time and place of the review.
7 (f) After the review, the department shall determine the correct appraisal and classification of the
8 land or improvements and notify the taxpayer of its determination by mail or electronically. The department may
9 not determine an appraised value that is higher than the value that was the subject of the objection unless the
10 reason for an increase was the result of a physical change in the property or caused by an error in the
11 description of the property or data available for the property that is kept by the department and used for
12 calculating the appraised value. In the notification, the department shall state its reasons for revising the
13 classification or appraisal. When the proper appraisal and classification have been determined, the land must
14 be classified and the improvements appraised in the manner ordered by the department.
15 (4) Whether a review as provided in subsection (3) is held or not, the department may not adjust
16 an appraisal or classification upon the taxpayer's objection unless:
17 (a) the taxpayer has submitted an objection on written or electronic forms provided by the
18 department or by checking a box on the notice; and
19 (b) the department has provided to the objector by mail or electronically its stated reason in writing
20 for making the adjustment.
21 (5) A taxpayer's written objection or objection made by checking a box on the notice and
22 supplemental information provided by a taxpayer that elects to check a box on the notice to a classification or
23 appraisal and the department's notification to the taxpayer of its determination and the reason for that
24 determination are public records. The department shall make the records available for inspection during regular
25 office hours.
26 (6) Except as provided in 15-2-302 and 15-23-102, if a property owner feels aggrieved by the
27 classification or appraisal made by the department after the review provided for in subsection (3), the property
28 owner has the right to first appeal to the county tax appeal board and then to the Montana tax appeal board, ****
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1 whose findings are final subject to the right of review in the courts. The appeal to the county tax appeal board,
2 pursuant to 15-15-102, must be filed within 30 days from the date on the notice of the department's
3 determination. A county tax appeal board or the Montana tax appeal board may consider the actual selling price
4 of the property, independent appraisals of the property, negative property features that differentiate the subject
5 property from the department's comparable sales, and other relevant information presented by the taxpayer as
6 evidence of the market value of the property. If the county tax appeal board or the Montana tax appeal board
7 determines that an adjustment should be made, the department shall adjust the base value of the property in
8 accordance with the board's order."
9
10 Section 15-10-420, MCA, is amended to read:
11 "15-10-420. (1) (a) Subject to the provisions of this section, a
12 governmental entity that is authorized to impose mills may impose a mill levy sufficient to generate the amount
13 of property taxes actually assessed in the prior year plus one-half of the average rate of inflation for the prior 3
14 years. The maximum number of mills that a governmental entity may impose is established by calculating the
15 number of mills required to generate the amount of property tax actually assessed in the governmental unit in
16 the prior year based on the current year taxable value, less the current year's newly taxable value, plus one-half
17 of the average rate of inflation for the prior 3 years.
18 (b) A governmental entity that does not impose the maximum number of mills authorized under
19 subsection (1)(a) may carry forward the authority to impose the number of mills equal to the difference between
20 the actual number of mills imposed and the maximum number of mills authorized to be imposed. The mill
21 authority carried forward may be imposed in a subsequent tax year.
22 (c) For the purposes of subsection (1)(a), the department shall calculate one-half of the average
23 rate of inflation for the prior 3 years by using the consumer price index, U.S. city average, all urban consumers,
24 using the 1982-84 base of 100, as published by the bureau of labor statistics of the United States department of
25 labor.
26 (2) A governmental entity may apply the levy calculated pursuant to subsection (1)(a) plus any
27 additional levies authorized by the voters, as provided in 15-10-425, to all property in the governmental unit,
28 including newly taxable property. ****
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1 (3) (a) For purposes of this section, newly taxable property includes:
2 (i) annexation of real property and improvements into a taxing unit;
3 (ii) construction, expansion, or remodeling of improvements;
4 (iii) transfer of property into a taxing unit;
5 (iv) subdivision of real property; and
6 (v) transfer of property from tax-exempt to taxable status.
7 (b) Newly taxable property does not include an increase in value that arises because of an
8 increase in the incremental value within a tax increment financing district.
9 (4) (a) For the purposes of subsection (1), the taxable value of newly taxable property includes the
10 release of taxable value from the incremental taxable value of a tax increment financing district because of:
11 (i) a change in the boundary of a tax increment financing district;
12 (ii) an increase in the base value of the tax increment financing district pursuant to 7-15-4287; or
13 (iii) the termination of a tax increment financing district.
14 (b) If a tax increment financing district terminates prior to the certification of taxable values as
15 required in 15-10-202, the increment value is reported as newly taxable property in the year in which the tax
16 increment financing district terminates. If a tax increment financing district terminates after the certification of
17 taxable values as required in 15-10-202, the increment value is reported as newly taxable property in the
18 following tax year.
19 (c) For the purpose of subsection (3)(a)(ii), the value of newly taxable class four property that was
20 constructed, expanded, or remodeled property since the completion of the last reappraisal cycle is the current
21 year market value of that property less the previous year market value of that property.
22 (d) For the purpose of subsection (3)(a)(iv), the subdivision of real property includes the first sale
23 of real property that results in the property being taxable as class four property under 15-6-134 or as
24 nonqualified agricultural land as described in 15-6-133(1)(c).
25 (5) Subject to subsection (8), subsection (1)(a) does not apply to:
26 (a) school district levies established in Title 20; or
27 (b) a mill levy imposed for a newly created regional resource authority.
28 (6) For purposes of subsection (1)(a), taxes imposed do not include net or gross proceeds taxes ****
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1 received under 15-6-131 and 15-6-132.
2 (7) In determining the maximum number of mills in subsection (1)(a), the governmental entity:
3 (a) may increase the number of mills to account for a decrease in reimbursements; and
4 (b) may not increase the number of mills to account for a loss of tax base because of legislative
5 action that is reimbursed under the provisions of 15-1-121(7); and
6 (c) may not include revenue distributed to a county to provide state property tax assistance
7 pursuant to [section 1].
8 (8) The department shall calculate, on a statewide basis, the number of mills to be imposed for
9 purposes of 15-10-109, 20-9-331, 20-9-333, 20-9-360, and 20-25-439. However, the number of mills calculated
10 by the department may not exceed the mill levy limits established in those sections. The mill calculation must
11 be established in tenths of mills. If the mill levy calculation does not result in an even tenth of a mill, then the
12 calculation must be rounded up to the nearest tenth of a mill.
13 (9) (a) The provisions of subsection (1) do not prevent or restrict:
14 (i) a judgment levy under 2-9-316, 7-6-4015, or 7-7-2202;
15 (ii) a levy to repay taxes paid under protest as provided in 15-1-402;
16 (iii) an emergency levy authorized under 10-3-405, 20-9-168, or 20-15-326;
17 (iv) a levy for the support of a study commission under 7-3-184;
18 (v) a levy for the support of a newly established regional resource authority;
19 (vi) the portion that is the amount in excess of the base contribution of a governmental entity's
20 property tax levy for contributions for group benefits excluded under 2-9-212 or 2-18-703;
21 (vii) a levy for reimbursing a county for costs incurred in transferring property records to an
22 adjoining county under 7-2-2807 upon relocation of a county boundary;
23 (viii) a levy used to fund the sheriffs' retirement system under 19-7-404(3)(b); or
24 (ix) a governmental entity from levying mills for the support of an airport authority in existence prior
25 to May 7, 2019, regardless of the amount of the levy imposed for the support of the airport authority in the past.
26 The levy under this subsection (9)(a)(ix) is limited to the amount in the resolution creating the authority.
27 (b) A levy authorized under subsection (9)(a) may not be included in the amount of property taxes
28 actually assessed in a subsequent year. ****
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1 (10) A governmental entity may levy mills for the support of airports as authorized in 67-10-402, 67-
2 11-301, or 67-11-302 even though the governmental entity has not imposed a levy for the airport or the airport
3 authority in either of the previous 2 years and the airport or airport authority has not been appropriated
4 operating funds by a county or municipality during that time.
5 (11) The department may adopt rules to implement this section. The rules may include a method for
6 calculating the percentage of change in valuation for purposes of determining the elimination of property, new
7 improvements, or newly taxable value in a governmental unit."
8
9 Section 15-15-101, MCA, is amended to read:
10 "15-15-101. (1) The board of county
11 commissioners of each county shall appoint a county tax appeal board, with a minimum of three members and
12 with the members to serve staggered terms of 3 years each. The members of each county tax appeal board
13 must be residents of the county in which they serve. A person may not be a member of a county tax appeal
14 board if the person was an employee of the department less than 36 months before the date of appointment.
15 (2) (a) The members receive compensation as provided in subsection (2)(b) and travel expenses,
16 as provided for in 2-18-501 through 2-18-503, only when the county tax appeal board meets to hear taxpayers'
17 appeals from property tax assessments or when they are attending meetings called by the Montana tax appeal
18 board. Travel expenses and compensation must be paid from the appropriation to the Montana tax appeal
19 board.
20 (b) (i) The daily compensation for a member is as follows:
21 (A) $45 for 4 hours of work or less; and
22 (B) $90 for more than 4 hours of work.
23 (ii) For the purpose of calculating work hours in this subsection (2)(b), work includes hearing tax
24 appeals, deliberating with other board members, and attending meetings called by the Montana tax appeal
25 board.
26 (3) Office space and equipment for the county tax appeal boards must be furnished by the county.
27 All other incidental expenses must be paid from the appropriation of the Montana tax appeal board.
28 (4) The county tax appeal board shall hold an organizational meeting each year on the date of its ****
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1 first scheduled hearing, immediately before conducting the business for which the hearing was otherwise
2 scheduled. At the organizational meeting, the members shall choose one member as the presiding officer of the
3 board. The county tax appeal board shall continue in session from July 1 of the current tax year until December
4 31 of the current tax year to hear protests concerning assessments made by the department until the business
5 of hearing protests is disposed of and may meet after December 31 to hear an appeal at the discretion of the
6 county tax appeal board.
7 (5) In counties that have appointed more than three members to the county tax appeal board, only
8 three members shall hear each appeal. The presiding officer shall select the three members hearing each
9 appeal.
10 (6) In connection with an appeal, the county tax appeal board may change any assessment or fix
11 the assessment at some other level or determine eligibility as a primary residence pursuant to [section 3]. Upon
12 notification by the county tax appeal board, the county clerk and recorder shall publish a notice to taxpayers,
13 giving the time the county tax appeal board will be in session to hear scheduled protests concerning
14 assessments and the latest date the county tax appeal board may take applications for the hearings. The notice
15 must be published in a newspaper if any is printed in the county or, if none, then in the manner that the county
16 tax appeal board directs. The notice must be published by May 15 of the current tax year.
17 (7) Challenges to a department rule governing the assessment of property or to an assessment
18 procedure apply only to the taxpayer bringing the challenge and may not apply to all similarly situated taxpayers
19 unless an action is brought in the district court as provided in 15-1-406."
20
21 Section 15-15-102, MCA, is amended to read:
22 "15-15-102. (1) The
23 county tax appeal board may not reduce the valuation of property may not be reduced by the county tax appeal
24 board or review eligibility as a primary residence under [section 3] unless either the taxpayer or the taxpayer's
25 agent makes and files a written application for reduction with the county tax appeal board.
26 (2) The application for reduction may be obtained at the local appraisal office or from the county
27 tax appeal board. The completed application must be submitted to the county clerk and recorder. The date of
28 receipt is the date stamped on the appeal form by the county clerk and recorder upon receipt of the form. The ****
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1 county tax appeal board is responsible for obtaining the applications from the county clerk and recorder.
2 (3) One application for reduction may be submitted during each valuation cycle. The application
3 must be submitted within the time periods provided for in 15-7-102(3)(a) or [section 5].
4 (4) A taxpayer who receives an informal review by the department of revenue as provided in 15-7-
5 102(3)(a)(i) and (3)(a)(ii) or [section 5] may appeal the decision of the department of revenue to the county tax
6 appeal board as provided in [section 5(2)] and 15-7-102(6). The taxpayer may not file a subsequent application
7 for reduction for the same property with the county tax appeal board during the same valuation cycle.
8 (5) If the department's determination after review is not made in time to allow the county tax appeal
9 board to review the matter during the current tax year, the appeal must be reviewed during the next tax year,
10 but the decision by the county tax appeal board is effective for the year in which the request for review was filed
11 with the department. The application must state the post-office address of the applicant, specifically describe
12 the property involved, and state the facts upon which it is claimed the reduction should be made or the property
13 should be certified as a primary residence."
14
15 Section 15-15-103, MCA, is amended to read:
16 "15-15-103. (1) Before the county tax
17 appeal board grants any application or makes any reduction applied for, it shall examine on oath the person or
18 agent making the application with regard to the value of the property of the person or eligibility as a primary
19 residence pursuant to [section 3]. A reduction may not be made or a property certified as a primary residence
20 unless the applicant makes an application, as provided in 15-15-102, and attends the county board hearing. An
21 appeal of the county board's decision may not be made to the Montana tax appeal board unless the person or
22 the person's agent has exhausted the remedies available through the county board. In order to exhaust the
23 remedies, the person or the person's agent shall attend the county board hearing. On written request by the
24 person or the person's agent and on the written concurrence of the department, the county board may waive
25 the requirement that the person or the person's agent attend the hearing. The testimony of all witnesses at the
26 hearing and the deliberation of the county tax appeal board in rendering a decision must be electronically
27 recorded and preserved for 1 year. If the decision of the county board is appealed, the record of the
28 proceedings, including the electronic recording of all testimony and the deliberation of the county tax appeal ****
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1 board, must be forwarded, together with all exhibits, to the Montana board. The date of the hearing, the
2 proceedings before the county board, and the decision must be entered upon the minutes of the county board,
3 and the county board shall notify the applicant of its decision by mail within 3 days. A copy of the minutes of the
4 county board must be transmitted to the Montana board no later than 3 days after the county board holds its
5 final hearing of the year.
6 (2) (a) Except as provided in 15-15-201, if a county board refuses or fails to hear a taxpayer's
7 timely application for a reduction in valuation of property or eligibility as a primary residence, the taxpayer's
8 application is considered to be granted on the day following the county board's final meeting for that year. The
9 department shall enter the appraisal, or classification, or eligibility as a primary residence sought in the
10 application in the property tax record. An application is not automatically granted for the following appeals:
11 (i) those listed in 15-2-302(1); and
12 (ii) if a taxpayer's appeal from the department's determination of classification or appraisal made
13 pursuant to 15-7-102 was not received in time, as provided for in 15-15-102, to be considered by the county
14 board during its current session.
15 (b) The county board shall provide written notification of each application that was automatically
16 granted pursuant to subsection (2)(a) to the department, the Montana board, and any affected municipal
17 corporation. The notice must include the name of the taxpayer and a description of the subject property.
18 (3) The county tax appeal board shall consider an independent appraisal provided by the taxpayer
19 if the appraisal meets standards set by the Montana board of real estate appraisers and the appraisal was
20 conducted within 6 months of the valuation date. If the county tax appeal board does not use the appraisal
21 provided by the taxpayer in conducting the appeal, the county board shall provide to the taxpayer the reason for
22 not using the appraisal."
23
24 Section 15-16-101, MCA, is amended to read:
25 "15-16-101.
26 receipt of the property tax record, the county treasurer shall publish a notice specifying:
27 (a) that one-half of all taxes levied and assessed will be due and payable before 5 p.m. on the next
28 November 30 or within 30 days after the notice is postmarked and that unless paid prior to that time the amount ****
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1 then due will be delinquent and will draw interest at the rate of 5/6 of 1% a month from the time of delinquency
2 until paid and 2% will be added to the delinquent taxes as a penalty;
3 (b) that one-half of all taxes levied and assessed will be due and payable on or before 5 p.m. on
4 the next May 31 and that unless paid prior to that time the taxes will be delinquent and will draw interest at the
5 rate of 5/6 of 1% a month from the time of delinquency until paid and 2% will be added to the delinquent taxes
6 as a penalty; and
7 (c) the time and place at which payment of taxes may be made.
8 (2) (a) The county treasurer shall send to the last-known address of each taxpayer a written notice,
9 postage prepaid, showing the amount of taxes and assessments due for the current year and the amount due
10 and delinquent for other years. The written notice must include:
11 (i) the taxable value of the property;
12 (ii) the total mill levy applied to that taxable value;
13 (iii) itemized city services and special improvement district assessments collected by the county;
14 (iv) the number of the school district in which the property is located;
15 (v) the amount of the total tax due itemized by mill levy that is levied as city tax, county tax, state
16 tax, school district tax, and other tax and, for a primary residence, the total amount of state property tax
17 assistance received under [section 1];
18 (vi) an indication of which mill levies are voted levies, including voted levies to impose a new mill
19 levy, to increase a mill levy that is required to be submitted to the electors, or to exceed the mill levy limit
20 provided for in 15-10-420;
21 (vii) except as provided in subsection (2)(c), an itemization of the taxes due for each mill levy and a
22 comparison to the amount due for each mill levy in the prior year; and
23 (viii) a notice of the availability of all the property tax assistance programs available to property
24 taxpayers, including the state property tax assistance provided for in [section 1], the intangible land value
25 assistance program provided for in 15-6-240, the property tax assistance programs under Title 15, chapter 6,
26 part 3, and the residential property tax credit for the elderly under 15-30-2337 through 15-30-2341.
27 (b) If a tax lien is attached to the property, the notice must also include, in a manner calculated to
28 draw attention, a statement that a tax lien is attached to the property, that failure to respond will result in loss of ****
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1 property, and that the taxpayer may contact the county treasurer for complete information.
2 (c) The information required in subsection (2)(a)(vii) may be posted on the county treasurer's
3 website instead of being included on the written notice.
4 (3) The municipality shall, upon request of the county treasurer, provide the information to be
5 included under subsection (2)(a)(iii) ready for mailing.
6 (4) The notice in every case must be given as provided in 7-1-2121. Failure to publish or post
7 notices does not relieve the taxpayer from any tax liability. Any failure to give notice of the tax due for the
8 current year or of delinquent tax will not affect the legality of the tax.
9 (5) If the department revises an assessment that results in an additional tax of $5 or less, an
10 additional tax is not owed and a new tax bill does not need to be prepared."
11
12 Section 15-17-125, MCA, is amended to read:
13 "15-17-125. (1) (a) The county
14 treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are
15 delinquent and for which proper notification was given as provided in 15-17-122 and subsection (4) of this
16 section. Upon attachment of a tax lien, the county is the possessor of the tax lien unless the tax lien is assigned
17 pursuant to 15-17-323.
18 (b) The county treasurer may not attach a tax lien to a property on which taxes are delinquent but
19 for which proper notice was not given.
20 (2) After attaching a tax lien, the county treasurer shall prepare a tax lien certificate that must
21 contain:
22 (a) the date on which the property taxes became delinquent;
23 (b) the date on which a property tax lien was attached to the property;
24 (c) the name and address of record of the person to whom the taxes were assessed;
25 (d) a description of the property on which the taxes were assessed;
26 (e) a separate listing of the amount of the delinquent taxes, penalties, interest, and costs;
27 (f) a statement that the tax lien certificate represents a lien on the property that may lead to the
28 issuance of a tax deed for the property; ****
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1 (g) a statement specifying the date on which the county or an assignee will be entitled to a tax
2 deed; and
3 (h) an identification number corresponding to the tax lien certificate.
4 (3) The tax lien certificate must be signed by the county treasurer. A copy of the tax lien certificate
5 must be filed by the treasurer in the office of the county clerk. A copy of the tax lien certificate must also be
6 mailed to the person to whom the taxes were assessed, at the address of record, together with a notice that the
7 person may contact the county treasurer for further information on property tax liens.
8 (4) Prior to attaching a tax lien to the property, the county treasurer shall send notice of the
9 pending attachment of a tax lien to the person to whom the property was assessed. The notice must include the
10 information listed in subsection (2), state that the tax lien may be assigned to a third party, and provide notice of
11 the availability of all the property tax assistance programs available to property taxpayers, including the state
12 property tax assistance provided for in [section 1], the property tax assistance programs under Title 15, chapter
13 6, part 3, and the residential property tax credit for the elderly under 15-30-2337 through 15-30-2341. The
14 notice must have been mailed at least 2 weeks prior to the date on which the county treasurer attaches the tax
15 lien.
16 (5) The county treasurer shall file the tax lien certificate with the county clerk and recorder."
17
18 Section 15-65-121, MCA, is amended to read:
19 "15-65-121.
20 65-111 must, in accordance with the provisions of 17-2-124, be deposited in an account in the state special
21 revenue fund to the credit of the department. The department may spend from that account in accordance with
22 an expenditure appropriation by the legislature based on an estimate of the costs of collecting and disbursing
23 the proceeds of the tax. Before allocating the balance of the tax proceeds in accordance with the provisions of
24 17-2-124 and as provided in subsections (2)(a) through (2)(j) (2)(h) of this section, the department shall
25 determine the expenditures by state agencies for in-state lodging for each reporting period and deduct 4% of
26 that amount from the tax proceeds received each reporting period. The department shall distribute the portion
27 of the 4% that was paid with federal funds to the department of administration for return to the federal
28 government and deposit 30% of the amount deducted less the portion paid with federal funds in the state ****
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1 general fund.
2 (2) The balance of the tax proceeds received each reporting period and not deducted pursuant to
3 the expenditure appropriation, deposited in the state general fund, or distributed to agencies that paid the tax
4 with federal funds, or deposited in the heritage preservation and development account must be transferred to
5 an account in the state special revenue fund to the credit of the department of commerce for the purposes
6 designated under 90-1-122, the state property tax assistance account, to the emergency lodging for victims of
7 domestic violence or human trafficking account, to the Montana historical interpretation state special revenue
8 account, to the Montana historical society, to the university system, to the state-tribal economic development
9 commission, and to the department of fish, wildlife, and parks, as follows:
10 (a) 65.4% to the state property tax assistance account provided for in [section 2];
11 (a)(b) 1% to the Montana historical society to be used for the installation or maintenance of roadside
12 historical signs and historic sites;
13 (b) 2.5% to the university system for the establishment and maintenance of a Montana travel
14 research program;
15 (c) 6.5% to the department of fish, wildlife, and parks for the maintenance of facilities in state parks
16 that have both resident and nonresident use;
17 (d) 1.4% to the invasive species state special revenue account established in 80-7-1004;
18 (e) 60.2% to be used directly by the department of commerce as provided in 90-1-122[, and in part
19 to renovate the Miles City train depot];
20 (f)(e) 0.1% to the emergency lodging for victims of domestic violence or human trafficking account
21 established in 44-4-1506;
22 (g)(f) (i) except as provided in subsection (2)(g)(ii) (2)(f)(ii), 22.5% to be distributed by the department
23 to regional nonprofit tourism corporations in the ratio of the proceeds collected in each tourism region to the
24 total proceeds collected statewide; and
25 (ii) if 22.5% of the proceeds collected annually within the limits of a city, consolidated city-county,
26 resort area, or resort area district exceeds $35,000, 50% of the amount available for distribution to the regional
27 nonprofit tourism corporation in the region where the city, consolidated city-county, resort area, or resort area
28 district is located, to be distributed to the nonprofit convention and visitors bureau in that city, consolidated city- ****
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1 county, resort area, or resort area district;
2 (h)(g) 0.5% to the state special revenue account provided for in 90-1-135 for use by the state-tribal
3 economic development commission established in 90-1-131 for activities in the Indian tourism region; and
4 (i)(h) 2.6% to the Montana historical interpretation state special revenue account established in 22-3-
5 115; and
6 (j) 2.7% or $1 million, whichever is less, to the Montana heritage preservation and development
7 account provided for in 22-3-1004. The Montana heritage preservation and development commission shall
8 report on the use of funds received pursuant to this subsection (2)(j) to the legislative finance committee on a
9 semiannual basis, in accordance with 5-11-210.
10 (3) If a city, consolidated city-county, resort area, or resort area district qualifies under 15-68-
11 820(5)(b)(iii)(4)(b)(iii) or this section for funds but fails to either recognize a nonprofit convention and visitors
12 bureau or submit and gain approval for an annual marketing plan as required in 15-65-122, then those funds
13 must be allocated to the regional nonprofit tourism corporation in the region in which the city, consolidated city-
14 county, resort area, or resort area district is located.
15 (4) If a regional nonprofit tourism corporation fails to submit and gain approval for an annual
16 marketing plan as required in 15-65-122, then those funds otherwise allocated to the regional nonprofit tourism
17 corporation may be used by the department of commerce for tourism promotion and promotion of the state as a
18 location for the production of motion pictures and television commercials.
19 (5) The tax proceeds received that are transferred to a state special revenue account pursuant to
20 subsections (2)(a) through (2)(b), (2)(c), (2)(e), and (2)(g) (2)(f) are statutorily appropriated to the entities as
21 provided in 17-7-502. The tax proceeds received that are transferred to the emergency lodging for victims of
22 domestic violence or human trafficking account pursuant to subsection (2)(f) (2)(e) are subject to the
23 appropriation provisions in 44-4-1506.
24 (6) The tax proceeds received that are transferred to the invasive species state special revenue
25 account pursuant to subsection (2)(d), and to the Montana historical interpretation state special revenue
26 account pursuant to subsection (2)(i) (2)(h), and to the Montana heritage preservation and development
27 account pursuant to subsection (2)(j) are subject to appropriation by the legislature. (Terminates June 30, 2027-
28 -sec. 12, Ch. 563, L. 2021; sec. 10, Ch. 758, L. 2023; bracketed language in subsection (1)(e) terminates June ****
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1 30, 2025--sec. 34, Ch. 763, L. 2023.)
2
3 imposed by 15-65-111 must, in accordance with the provisions of 17-2-124, be deposited in an account in the
4 state special revenue fund to the credit of the department. The department may spend from that account in
5 accordance with an expenditure appropriation by the legislature based on an estimate of the costs of collecting
6 and disbursing the proceeds of the tax. Before allocating the balance of the tax proceeds in accordance with
7 the provisions of 17-2-124 and as provided in subsections (2)(a) through (2)(h) (2)(g) of this section, the
8 department shall determine the expenditures by state agencies for in-state lodging for each reporting period
9 and deduct 4% of that amount from the tax proceeds received each reporting period. The department shall
10 distribute the portion of the 4% that was paid with federal funds to the department of administration for return to
11 the federal government and deposit 30% of the amount deducted less the portion paid with federal funds in the
12 state general fund. The amount of $400,000 each year must be deposited in the Montana heritage preservation
13 and development account provided for in 22-3-1004.
14 (2) The balance of the tax proceeds received each reporting period and not deducted pursuant to
15 the expenditure appropriation, deposited in the state general fund, or distributed to agencies that paid the tax
16 with federal funds, or deposited in the heritage preservation and development account must be transferred to
17 an account in the state special revenue fund to the credit of the department of commerce for the purposes
18 designated under 90-1-122, the state property tax assistance account, to the Montana historical interpretation
19 state special revenue account, to the Montana historical society, to the university system, to the state-tribal
20 economic development commission, and to the department of fish, wildlife, and parks, as follows:
21 (a) 65.5% to the state property tax assistance account provided for in [section 2];
22 (a)(b) 1% to the Montana historical society to be used for the installation or maintenance of roadside
23 historical signs and historic sites;
24 (b) 2.5% to the university system for the establishment and maintenance of a Montana travel
25 research program;
26 (c) 6.5% to the department of fish, wildlife, and parks for the maintenance of facilities in state parks
27 that have both resident and nonresident use;
28 (d) 1.4% to the invasive species state special revenue account established in 80-7-1004; ****
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1 (e) 63% to be used directly by the department of commerce as provided in 90-1-122 ;
2 (f)(e) (i) except as provided in subsection (2)(f)(ii) (2)(e)(ii), 22.5% to be distributed by the department
3 to regional nonprofit tourism corporations in the ratio of the proceeds collected in each tourism region to the
4 total proceeds collected statewide; and
5 (ii) if 22.5% of the proceeds collected annually within the limits of a city, consolidated city-county,
6 resort area, or resort area district exceeds $35,000, 50% of the amount available for distribution to the regional
7 nonprofit tourism corporation in the region where the city, consolidated city-county, resort area, or resort area
8 district is located, to be distributed to the nonprofit convention and visitors bureau in that city, consolidated city-
9 county, resort area, or resort area district;
10 (g)(f) 0.5% to the state special revenue account provided for in 90-1-135 for use by the state-tribal
11 economic development commission established in 90-1-131 for activities in the Indian tourism region; and
12 (h)(g) 2.6% to the Montana historical interpretation state special revenue account established in 22-3-
13 115.
14 (3) If a city, consolidated city-county, resort area, or resort area district qualifies under 15-68-
15 820(5)(b)(iii)(4)(b)(iii) or this section for funds but fails to either recognize a nonprofit convention and visitors
16 bureau or submit and gain approval for an annual marketing plan as required in 15-65-122, then those funds
17 must be allocated to the regional nonprofit tourism corporation in the region in which the city, consolidated city-
18 county, resort area, or resort area district is located.
19 (4) If a regional nonprofit tourism corporation fails to submit and gain approval for an annual
20 marketing plan as required in 15-65-122, then those funds otherwise allocated to the regional nonprofit tourism
21 corporation may be used by the department of commerce for tourism promotion and promotion of the state as a
22 location for the production of motion pictures and television commercials.
23 (5) The tax proceeds received that are transferred to a state special revenue account pursuant to
24 subsections (2)(a) through (2)(b), (2)(c), (2)(e), and (2)(f) are statutorily appropriated to the entities as provided
25 in 17-7-502.
26 (6) The tax proceeds received that are transferred to the invasive species state special revenue
27 account pursuant to subsection (2)(d) and to the Montana historical interpretation state special revenue account
28 pursuant to subsection (2)(h) (2)(g) are subject to appropriation by the legislature." ****
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1
2 Section 15-68-820, MCA, is amended to read:
3 "15-68-820. (1) Except as provided in subsections (2) through (6),
4 all All money collected under this chapter must, in accordance with the provisions of 17-2-124, be deposited by
5 the department into the general fund as provided in subsections (2) through (4).
6 (2) Twenty-five percent of the The revenue collected on the base rental charge for rental vehicles
7 under 15-68-102(1)(b) and 15-68-102(3)(a)(ii) must be deposited as follows:
8 (a) 75% in the state property tax assistance account provided for in [section 2]; and
9 (b) 25% in the state special revenue fund to the credit of the senior citizen and persons with
10 disabilities transportation services account provided for in 7-14-112.
11 (3) Until December 31, 2024, a portion of the The revenue collected on the sale or use of
12 accommodations and campgrounds under 15-68-102(1)(a) and (3)(a)(i) must be deposited as follows:
13 (a) 20% in the account established in 22-3-1303 for construction of the Montana heritage center;
14 and
15 (b) 5% in the account established in 22-3-1307 for historic preservation grants.
16 (4) Starting January 1, 2025, a portion of the revenue collected on the sale or use of
17 accommodations and campgrounds under 15-68-102 (1)(a) and (3)(a)(i) must be deposited or distributed as
18 follows:
19 (a) 82% in the state property tax assistance account provided for in [section 2];
20 (a)(b) 6% in the account established in 22-3-1304 for operation and maintenance of the Montana
21 heritage center;
22 (b)(c) 6% distributed as provided in subsection (5) (4); and
23 (c)(d) 6% in the account established in 22-3-1307 for historic preservation grants; and
24 (d) 7% in the account established in 17-7-209.
25 (5)(4) (a) Before allocating the balance of the tax proceeds in accordance with the provisions of 17-2-
26 124 and as provided in subsection (5)(b) (4)(b) of this section, the department shall determine the expenditures
27 by state agencies for in-state lodging for each reporting period and deduct 1% of that amount from the tax
28 proceeds received each reporting period. The department shall distribute the portion of the 1% that was paid ****
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1 with federal funds to the department of administration for return to the federal government and deposit 30% of
2 the amount deducted less the portion paid with federal funds in the state general fund.
3 (b) The balance of the tax proceeds received each reporting period and not distributed to agencies
4 that paid the tax with federal funds must be transferred to an account in the state special revenue fund to the
5 credit of the department of commerce for tourism promotion and promotion of the state as a location for the
6 production of motion pictures and television commercials, to the department of fish, wildlife, and parks, and to
7 the state-tribal economic development commission as follows:
8 (i) 7% to the department of fish, wildlife, and parks for the maintenance of facilities in state parks
9 that have both resident and nonresident use;
10 (ii) 68.5% to be used directly by the department of commerce;
11 (iii) (A) except as provided in subsection (5)(b)(iii)(B) (4)(b)(iii)(B), 24% to be distributed by the
12 department of commerce to regional nonprofit tourism corporations in the ratio of the proceeds collected in
13 each tourism region to the total proceeds collected statewide; and
14 (B) if 24% of the proceeds collected annually within the limits of a city, consolidated city-county,
15 resort area, or resort area district exceeds $35,000, 50% of the amount available for distribution to the regional
16 nonprofit tourism corporation in the region where the city, consolidated city-county, resort area, or resort area
17 district is located to be distributed to the nonprofit convention and visitors bureau in that city, consolidated city-
18 county, resort area, or resort area district; and
19 (iv) 0.5% to the state special revenue account provided for in 90-1-135 for use by the state-tribal
20 economic development commission established in 90-1-131 for activities in the Indian tourism region.
21 (6)(5) The tax proceeds received that are transferred to a state special revenue account pursuant to
22 subsection (5)(b) (4)(b) are allocated to the entities."
23
24 Section 22-3-1303, MCA, is amended to read:
25 "22-3-1303. There is an account in the capital
26 projects fund established in 17-2-102 known as the Montana heritage center construction account. The tax
27 collections allocated in the former 15-68-820(3)(a) before the amendments of [this act] must be deposited in the
28 account until December 31, 2024. The money in the account is authorized to the department of administration ****
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1 and may be used only for capital construction of the Montana heritage center."
2
3 Section 22-3-1304, MCA, is amended to read:
4 "22-3-1304. There is an account in the state
5 special revenue fund established in 17-2-102 known as the Montana heritage center operations account. The
6 tax collections allocated in 15-68-820(4)(a) must be deposited in the account. The money in the account may
7 be used only for expenses incurred in the operation and maintenance of the Montana heritage center, which
8 may include the veterans' and pioneer memorial building."
9
10 Section 22-3-1307, MCA, is amended to read:
11 "22-3-1307. (1) There is an account in the state
12 special revenue fund established in 17-2-102 known as the historic preservation grant program account. The
13 tax collections allocated in 15-68-820(3)(b) and (4)(c) must be deposited in the account.
14 (2) Money deposited in the account is subject to appropriation by the legislature and may be used
15 only for historic preservation grants to be administered by the department of commerce.
16 (3) The department shall allocate and disburse historic preservation account funds as appropriated
17 by the legislature."
18
19 Section 44-4-1506, MCA, is amended to read:
20 "44-4-1506.
21 (1) There is an emergency lodging for victims of domestic violence or human trafficking
22 account in the state special revenue fund. The account is administered by the department of justice.
23 (2) The revenue allocated to the account as provided in 15-65-121(2)(f) must be deposited in the
24 account and distributed as provided in 44-4-1505.
25 (3) Money in the account is statutorily appropriated, as provided in 17-7-502, to the department of
26 justice to provide grants to licensed establishments that provide short-term lodging in the state to individuals
27 and families that are victims of domestic violence or human trafficking pursuant to 44-4-1505. (Terminates June
28 30, 2027--sec. 10, Ch. 758, L. 2023.)" ****
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1
2 NEW SECTION.
3 repealed:
4 90-1-122. Lodging facility use tax allocation -- allowable uses -- unspent fund redistribution -- rulemaking -
5 - fees.
6
7 NEW SECTION. Section 20. The first distribution to counties pursuant to [section 2] must
8 be made by August 31, 2026, for taxes collected in fiscal year 2026.
9
10 NEW SECTION. Section 21. (1) [Section 1] is intended to be codified as
11 an integral part of Title 7, chapter 6, part 25, and the provisions of Title 7, chapter 6, part 25, apply to [section
12 1].
13 (2) [Sections 2 through 5] are intended to be codified as an integral part of Title 15, chapter 6, and
14 the provisions of Title 15, chapter 6, apply to [sections 2 through 5].
15
16 NEW SECTION. Section 22. [This act] is effective July 1, 2025.
17
18 NEW SECTION. Section 23. [This act] applies to sales of accommodations or
19 campgrounds and sales of rental cars that occur on or after [the effective date of this act].
20 - END -