[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6353383,"mediaKeyId","2221348-3beb579671571017127de1191260c439","parentId",2221348,"title","House Taxation committee advances two property‑tax bills after amendments; HB155 and HB231 pass committee","audioSeconds",1375,"startMs",5481000,"endMs",6856000,"viewUrl","/Search/View?dp=1&key=2221348-3beb579671571017127de1191260c439&start=5481&end=6856","thumbnailUrl","https://assets.pipeline.soar.com/2221348-3beb579671571017127de1191260c439/thumbnail_5481000.jpg","articleUrl","/articles/6353383/Montana/House-Taxation-committee-advances-two-propertytax-bills-after-amendments-HB155-and-HB231-pass-committee","mediaUrl","https://secure.pipeline.soar.com/6353383-2230866070bd6a8c19a99b2fe1702d4a/orig.mp4?Expires=1777545491&Signature=k-AKyW1xG1QUTcQ~IMVyzmS6H3d4r~8Z~BhwKSkNynPTVeQXMpkhOo8ghy5EdBrXxlhdSiJ2PqEDafwIuRsjKwMTO~xbgt9~bB33gHl~cCNCPEKZR~zceDkJWoghTzrXVTC8gJLyPVn~GOHMKgYe8YXBBJlROV9FBa1AssU2-VkbDuBe~-hWNAikPRn-LM0mWnlDqizx1Mf5Vixd6hcEVq1cBM-9Uw~s0wnlzAIxMtQ357SgUwlvkpKSHSXgbVJMdsUY0EuQbd1IdJcbcLwLCDVg2LwggTw-yoVNFz2tncjxIjecyq0riFEF45b1slFC~6MNp0~~RRsroBv~EP7u9A__&Key-Pair-Id=KUT5TJCACFTXG","author","Montana Legislature","date","2025-01-31T00:00:00Z","article","The House Taxation Committee took executive action on two property‑tax bills and approved both after amendments and roll‑call votes.

House Bill 155: The committee adopted an amendment (HB155.001.001) that revised residential and commercial provisions, clarified vacant‑lot language and adjusted graduated rates for multifamily and commercial property. The amendment was adopted by voice vote with proxies recorded; the secretary reported the amendment passed 21‑0. The committee then voted to pass House Bill 155 as amended; the roll call produced 16 yes votes and 5 no votes, and the bill passed out of committee.

Representative Haines described amendment highlights, including taxing up to $500,000 of vacant lots at a 1% effective rate and revising commercial treatment so the first $200,000 of taxable commercial value would be taxed at 1.4% with the balance at 1.89%; multifamily dwellings over $2,000,000 would be subject to a graduated 1.89% rate if units are leased at 150% or less of fair‑market rent.

On final passage of HB 155 the roll‑call recorded the following votes: yes — Chair Fielder; Vice Chair Thain; Representative Lehr (by proxy); Representative Brewster; Representative Close; Representative Kohinour; Representative Elverum; Representative Carlin; Representative Marler (by proxy); Representative Minor; Representative Moore; Representative Jean Nicola Kakos; Representative M. Nicola Kakos (by proxy); Representative Reavis; Representative Romano; Representative Weber. No — Vice Chair Espin; Representative Fitzpatrick (by proxy); Representative Zolnikov; Representative Durham; Representative Gregg. The committee reported the bill passed 16 to 5.

House Bill 231: The committee adopted an amendment (HB231.001.003) that adjusted short‑term rental occupancy language and modified commercial and residential tier rates (including an additional residential tier tied to median value). The amendment passed by voice vote with proxies recorded (reported 21‑0). The committee then voted to pass HB 231 as amended by roll call; the bill passed 17‑4.

On final passage of HB 231 the roll‑call recorded the following votes: yes — Chair Fielder; Vice Chair Espin; Vice Chair Thain; Representative Lehr (by proxy); Representative Fitzpatrick (by proxy); Representative Zolnikov; Representative Brewster; Representative Close; Representative Koninower; Representative Durham; Representative Gregg; Representative Carlin; Representative Minor; Representative Moore; Representative Jean Nicola Kakos; Representative M. Nicola Kakos (by proxy); Representative Revis. No — Representative Elverum; Representative Marler (by proxy); Representative Romano; Representative Weber. The committee reported the bill passed 17 to 4.

Committee members discussed policy framing: some described HB155 as a rebalancing to pre‑reappraisal property tax shares (residential and commercial class 4) while others said HB231 is a different approach and cautioned that rising assessed values this spring could offset some of the net relief expected under HB231. Several lawmakers said the bills are starting points for broader property‑tax work and urged keeping multiple proposals alive for further negotiation.

Both bills will move forward from the House Taxation Committee; the committee adjourned after completing executive action.","mediaType","Video","parentTitle","House Taxation 2025-01-31","oneSentenceSummary","In executive action the committee amended and passed House Bill 155 (property tax rebalance) and House Bill 231 (property tax relief/redesign) with roll‑call votes; both bills passed the committee after voice and roll‑call votes on amendments and final passage.","taxTitle","2025 Legislature MT, Montana","taxId",77694,"location","Montana","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6353388,"Committee hears proposal for $1,200 child tax credit for families with children 5 and under",136,2535000,2671000,"/Search/View?dp=1&key=2221348-3beb579671571017127de1191260c439&start=2535&end=2671","https://assets.pipeline.soar.com/2221348-3beb579671571017127de1191260c439/thumbnail_2535000.jpg","/articles/6353388/Montana/Committee-hears-proposal-for-1200-child-tax-credit-for-families-with-children-5-and-under","https://secure.pipeline.soar.com/6353388-407820a7b1db57c80d0fcaf1d176c1e0/orig.mp4?Expires=1777545491&Signature=bv~B3Be2a5ayBunqmp7Q~lDZIuflsaCQZdhy3Jq~t88GRBPekc~AcRH~~Lihe6VnClyKVx3rfwwgoyP2u1sajEfoQ-VVix3ZrSpsAva55my9YSVZlyk6ZKy-PjTRSp4K-nZoxeUZSvrcGSAAuP9oC50zbYr6qiQgpUwWRvkKNpNitNwN5uZSc-Cd-g7ixBrYxXBRxLcGxOTilOLb3p09OYm61imgjH~jzCmO6EB2aTlRWNAXu3~yrwz2nntC2eO~G98WMoZJEsqvAdEllTf4Rgv03r0yZa33qppfh6wriWALelNtt4HvlkDAWWPM22ADHBvKG0sn7CYHFCcT2uBsgw__&Key-Pair-Id=KUT5TJCACFTXG","House Bill 220, a proposal to create a state child tax credit of up to $1,200 for families with children 5 and younger, was presented to the House Taxation Committee by Representative S.J. Howell on behalf of sponsor Representative Cafaro.

\"House Bill 220 creates a child tax credit...it provides a credit of up to $1,200 for families with children 5 and younger,\" Howell said, describing the measure's design and intended focus on lower‑income households. The credit in the bill begins to phase out between household incomes of $50,000 and $58,000, Howell said.

Proponents told the committee the credit would help families cover basic needs and reduce child poverty. Rose Bender of the Montana Budget and Policy Center said expanded child tax credits have reduced child poverty in other contexts and urged lawmakers to support the bill. \"Please vote yes on House Bill 220,\" Bender said. Kaly Wicks of 0 to 5 Montana described child‑care and household costs and said a targeted credit would help families cover expenses such as food, childcare and housing.

The Montana Society of CPAs again testified in opposition. Alan Lloyd, the society's executive director, said the group supports helping families but prefers approaches other than creating additional tax credits. \"We're simply opposed to doing it through the tax code,\" Lloyd said.

Department of Revenue staff were present to answer administration and fiscal questions. Aaron McNay described the fiscal estimate process and said the department adjusted national and state data for Montana's income distribution and the bill's narrower age and income eligibility to arrive at cost estimates. Brian Olsen, a tax specialist with the department, said he was available to discuss administration of the credit.

Committee members asked about short‑ and long‑term effects. Proponents cited immediate benefits such as spending on food and baby supplies and longer‑term evidence that reducing childhood poverty improves education and economic outcomes over time. Revenue staff told the committee their estimate considered Montana income tax returns and applied demographic adjustments to estimate eligible households and dependents.

The committee did not vote on the bill during this hearing. The sponsor and proponents encouraged lawmakers to advance the measure for further consideration.","House Bill 220 would create a state child tax credit up to $1,200 for households with children ages 0–5, phasing out between specified income thresholds; proponents said the credit would reduce child poverty and help families afford essentials, while the Montana Society of CPAs opposed using the tax code.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6353393,"House committee hears bill to create tax credit for landlords who rent below market",68,137000,205000,"/Search/View?dp=1&key=2221348-3beb579671571017127de1191260c439&start=137&end=205","https://assets.pipeline.soar.com/2221348-3beb579671571017127de1191260c439/thumbnail_137000.jpg","/articles/6353393/Montana/House-committee-hears-bill-to-create-tax-credit-for-landlords-who-rent-below-market","https://secure.pipeline.soar.com/6353393-d9ba4793080e22cb77a178595d0b60ce/orig.mp4?Expires=1777545491&Signature=Vm8iBi9axwMEDr-V4-mNKwhGvKc5LGJlBEdcOleeIe12AG3o4kpk6GHxcvlKc5p0hEPX9ZMqZqadTLNJdAZNqjamYEfiREnVHGQgbCOXCmhVMIqaWB3gbwLagwXBGfOuPfq6IBTNC3rjetPbnknJkkjHmfccqf1LAla0r1lNoRqLwDNWe5HXrkmQQwrpA0r5Qu4UXchZB2eo4nQaY9YhEj--wOazaRRZAY1jorUifSIautQQ0Z0hQiHnqutWHWUSmpmGd-CCtMLkCsybs3VX252kgY35CmRanwcdwa-RA1J1UQ67XnIbbSGMersRZ0fDfiLmwtRedSrkgKpVQBarKw__&Key-Pair-Id=KUT5TJCACFTXG","The House Taxation Committee heard testimony on House Bill 306, a proposal to create an income tax credit for property owners who rent dwellings below county fair‑market rent, Representative Denise Baum said. \"This bill will provide an income tax credit for landlords renting dwellings below fair market rate,\" Baum said.

The bill would make a nonrefundable credit available to individual and corporate income taxpayers for tax years beginning after Dec. 31, 2025, Baum said. To qualify, a unit must be rented for at least $100 below 110% of the county fair‑market rent and meet housing quality standards set by HUD, the sponsor said. The bill defines dwelling to include single‑family homes, manufactured homes and units in multiunit dwellings and requires leases of at least one year; units already receiving rent reductions through other programs would be excluded.

Supporters told the committee the credit is intended as a targeted, near‑term tool to help renters while longer‑term supply strategies continue. Dr. Alan Noonan of Common Good Montana said the measure would help people who are priced out of local markets. \"This is one tool that I think the committee can use,\" Noonan said. Several other proponents, including Susan Mason, Len Broberg and Lisa Dabey (Common Good Montana), described personal or community experiences with rapidly rising rents and said the credit could make modest immediate relief possible.

Opponents raised administrative and policy concerns. Alan Lloyd, executive director of the Montana Society of CPAs, said his group supports affordable housing but opposes creating new credits through the tax code. \"Our opposition comes solely to doing it through the tax code,\" Lloyd said, adding that multiple, narrowly targeted credits complicate the system.

Department of Revenue staff answered committee questions about the fiscal note and administration. Finn McMichael of Tax Policy and Research told lawmakers the bill relies on HUD's fair‑market rent measure: \"The definition is based on fair market rent, which is defined by HUD ... as the fortieth percentile of rent paid in a given area.\" McMichael and David Merrien (Bureau Chief, Audits and Pass‑Through, Department of Revenue) also explained a technical issue: current draft language could make the credit available against composite tax paid by pass‑through entities under Chapter 30; the department said that is atypical and clarification may be needed.

Committee members pressed the sponsor and revenue analysts on how the credit would be calculated and claimed. The department's fiscal note assumes an average per‑unit credit of roughly $300 and treats the credit as an annual amount (for budget projection purposes). Sponsor Baum and some committee members noted the bill text could be read to allow a monthly calculation; staff said that interpretation would change fiscal estimates significantly and asked for clarifying language.

The hearing closed with the sponsor saying the measure was intended as one tool among many to address housing affordability and that the interim review process could be used to assess the program if enacted.

Votes or formal action on House Bill 306 were not taken during this hearing.","Lawmakers heard testimony on House Bill 306, which would create a nonrefundable income tax credit for landlords who rent dwellings below county fair-market rent; fiscal and administrative questions about the credit amount, calculation and applicability to pass‑through entities were raised.","actionData","errors"]

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House Taxation committee advances two property‑tax bills after amendments; HB155 and HB231 pass committee

Committee hears proposal for $1,200 child tax credit for families with children 5 and under

House committee hears bill to create tax credit for landlords who rent below market