[{"_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",6317137,"mediaKeyId","2375008-e5febf90b068996c296a4c81d3f290d8","parentId",2375008,"title","Votes at a glance: Senate Taxation Committee executive actions on rent credits, scholarships, appeals and property bills","audioSeconds",796,"startMs",2253000,"endMs",3049000,"viewUrl","/Search/View?dp=1&key=2375008-e5febf90b068996c296a4c81d3f290d8&start=2253&end=3049","thumbnailUrl","https://assets.pipeline.soar.com/2375008-e5febf90b068996c296a4c81d3f290d8/thumbnail_2253000.jpg","articleUrl","/articles/6317137/Montana/Votes-at-a-glance-Senate-Taxation-Committee-executive-actions-on-rent-credits-scholarships-appeals-and-property-bills","mediaUrl","https://secure.pipeline.soar.com/6317137-a7e7eda0c9a9e3c96f340d8c475a8f2d/orig.mp4?Expires=1777379898&Signature=hLUDXu-5H~D~3zyY5uenqFz~DBMxDIsKGSfTWbMpsioXXac-qFuRxfXr1ayfd5C4cutz7wA8lW~6YGA0H2ZYJlZlfKB~Kot2fRMxHCw6LWma~HFqSkbrvFCkduIAVmgjo8qpK10cqXnYtKttNR0ZeZYNJBoi8-h1HeyyJcXTe-2LE5hFLbJAF4-K67IU1sThR9V614iAyRBC965mmiIwxQFuUchdUU41YdtxUq7Kr7~2LN3FiWPn7iC5Bqm2RXa~Di-twTa-PopiBOOuGhUB7Oxf6obZGEFZiscsVDjcbcQv30TNv0ZIsWiN2drsIsrAcgqErNw8JVegFEGH3nH5Vg__&Key-Pair-Id=KUT5TJCACFTXG","author","Montana Legislature","date","2025-02-21T00:00:00Z","article","The Montana Senate Taxation Committee completed executive action on several bills at the end of the session. Highlights and outcomes recorded in the transcript are below.

Senate Bill 225 (renter’s income tax credit): The committee considered SB225 but the roll‑call vote produced a 4‑4 tie and the bill failed to advance at that vote. Recorded votes were: Vice Chair Beard — No; Vice Chair Fern — Yes; Senator Heyman — Yes; Senator Galt — No (by proxy); Senator Yakovich — No; Senator McCain — Aye; Senator Dunwell — Yes; Chair Hertz — No. After that result, a substitute motion was offered to table SB225; the substitute motion to table carried without objection and the bill was placed on the table.

Senate Bill 253 (student scholarship organizations): The committee voted to pass SB253, a bill updating certification, transparency and accountability requirements for student scholarship organizations. The vote was taken by voice; the transcript notes Senator Dunwell opposed the measure but the motion carried.

Senate Bill 302 (tax appeal procedures): The committee approved SB302, which revises tax appeal procedures for the Montana Tax Appeal Board to allow taxpayers to use an informal appeal process with final, binding results. The bill moved to the floor on a voice vote.

Senate Bill 306 (requirements for bidding entities on tax‑delinquent property), as amended: The committee adopted an amendment that requires entities bidding on property to demonstrate they are domestic entities (principal place of business in the United States or otherwise meeting the amendment’s definition). The amendment added a requirement that county treasurers may not accept an opening bid from an entity unless the entity provides written proof of domestic status. The amendment passed by voice vote, and the committee passed SB306 as amended. The amendment text defines “principal place of business” using case law tests of an entity’s “nerve center.”

House Bill 89 (disaster property tax relief filing deadline): The committee concurred on House Bill 89, which sets a two‑year deadline to file a claim for property tax relief after a natural disaster, by voice vote.

House Bill 90 (two‑year reappraisal clarification): The committee concurred on House Bill 90 (the Department of Revenue bill clarifying two‑year reappraisal cycles for locally assessed property) by voice vote and forwarded it to the Senate floor (see separate article on HB90).

Procedural notes: Several bills were advanced by voice votes; SB225’s tie result was recorded by roll call. Where proxies were used, the transcript notes proxy votes (for example, Senator Galt recorded as aye/no by proxy in several actions). Where voice votes were used the transcript records passage without roll‑call tallies.

","mediaType","Video","parentTitle","Senate Taxation Feb 21, 2025","oneSentenceSummary","The Senate Taxation Committee conducted executive action on multiple bills. Notable outcomes: SB225 failed on an even tie and was then tabled; SB253, SB302 and SB306 (as amended) were advanced; the committee concurred on House Bills 89 and 90.","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},6317142,"Committee hears proposal for tax credit to encourage private gifts to public infrastructure",1215,794000,2009000,"/Search/View?dp=1&key=2375008-e5febf90b068996c296a4c81d3f290d8&start=794&end=2009","https://assets.pipeline.soar.com/2375008-e5febf90b068996c296a4c81d3f290d8/thumbnail_794000.jpg","/articles/6317142/Montana/Committee-hears-proposal-for-tax-credit-to-encourage-private-gifts-to-public-infrastructure","https://secure.pipeline.soar.com/6317142-ba735263519e58665f7700c00e8d4035/orig.mp4?Expires=1777379898&Signature=U6KdES2VgLMZPMZLHRLr1RmzeYQ~35R2oCSe0unWH1~FUSFJeqbHzd9FPyxdJo1XaUN-Vewqcm-g2vCbhhWL729w2hrTT7ab-RuOYxtjHY~jJmhy4Ew041wShPnQT6Y81Srr1CA4pBBXR2qoJNt0sOF~e~kqXMj0wHg5hPxl7SHJNEoH8WNSyUpp8cTiZ34Zk4U2PoCkIeqYtgFFWz9L3UsqQKQvkPHjpC4t9-eDmlngVXUuex9hVaEd6fp0jmIclgHOOytM1rYTsJfN7avRY234kxRmA2KA8foHQkFuKTm7c43Xv~ruGjzf-SnyDpEY24sK8MWKwnlb8GCjLYDhIQ__&Key-Pair-Id=KUT5TJCACFTXG","Senate Bill 267, introduced by Senator Dave Fern, would create a tax credit to incentivize charitable gifts to public infrastructure projects, including health clinics, senior centers, libraries and museums. The sponsor described it as “somewhat of an infrastructure bridal” intended to encourage private investment in public facilities.

Senator Dave Fern, the bill sponsor, summarized the proposal’s core features and told the committee the credit would be administered pursuant to existing statutory framework (the bill text references 5‑4‑104). Fern described the proposed credit as nonrefundable and targeted: it would make available a credit equal to 50% of the present value of an eligible charitable gift, capped at $500,000 per taxpayer, to certified public infrastructure projects.

Proponents emphasized the community benefits of private gifts. Adrianna Hines, representing the Montana Infrastructure Coalition, called the proposal “a win win for Montana communities, local governments and taxpayers,” saying the tax credit could help fill local funding gaps without increasing taxes. Alan McCarvey described local examples—Lakeside’s Waterfront Park and Whitefish’s performing arts projects—where private gifts supported public facilities and local economic development.

Opponents raised concerns about precedent and fiscal effects. An opponent who registered in support of opposing the bill argued the structure risks deputizing taxpayers to steer public funding priorities and cautioned about potential appropriation problems as tax credits proliferate. Department of Revenue staff responded to technical questions on the fiscal note: Finn McMichael (Tax Policy and Research) and Brian Olsen (administration) were available to discuss implementation and the fiscal estimate.

Committee members pressed on implementation details and potential limits. Senators asked whether the credit should be limited to smaller municipal projects (parks, main street improvements) or targeted to avoid large capital projects for which the credit would be a small portion of total cost. Fern said he is open to amendments and noted the current draft has no statewide cap; the fiscal note, he said, was speculative and he chose not to sign it. Department staff described an anticipated certification process for projects, modeled in part on existing certification systems for scholarship organizations: a project sponsor would notify the Department of Revenue, and the department would certify eligibility before credits are issued.

Key technical details discussed in the hearing:
- Proposed credit: 50% of the present value of a charitable gift to a certified public infrastructure project.
- Maximum credit per taxpayer in bill text: $500,000.
- Credit type: nonrefundable; eligibility for individual or corporate income taxpayers.
- Administration: Department of Revenue certification process discussed; no cap on total program in current draft.

No committee vote occurred at the hearing. Senator Fern closed by thanking members and indicating he is open to amendments to address technical and policy concerns raised in questioning.

","Senate Bill 267 would create a nonrefundable tax credit equal to 50% of the present value of charitable gifts to certified public infrastructure projects, up to $500,000; proponents say it unlocks private funding for local projects, while opponents warn of precedent and appropriation concerns.",{"_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},6317146,"Senate taxation panel advances bill clarifying two‑year reappraisal cycle for locally assessed property",2442,542000,2984000,"/Search/View?dp=1&key=2375008-e5febf90b068996c296a4c81d3f290d8&start=542&end=2984","https://assets.pipeline.soar.com/2375008-e5febf90b068996c296a4c81d3f290d8/thumbnail_542000.jpg","/articles/6317146/Montana/Senate-taxation-panel-advances-bill-clarifying-twoyear-reappraisal-cycle-for-locally-assessed-property","https://secure.pipeline.soar.com/6317146-948a4090d52b8e6c0836759efdfbe562/orig.mp4?Expires=1777379898&Signature=Ro9SAWQttPJOG1o9nWpoNcM8vdJahigdXwwQ-5lBbV7xhnivfK1Ez8fO9fCO5DN5C-pXX2X8HRPJtqVbL41u33HK1TOXC8qpCPJ9b9r3uruby3bhUoEYV1R0pdpXaN1feTlnFPV3~fG1crqDrZJSAfc4x~gfuRwt7s6ToWt12~uniXOvuqZG5XrTHwnqnbDWRGgMMBRK~uLQJeSwufS0wO1nIqDR7A4GklLI9v1X2rYxpjc7Wy47EaSGNHLM121bNzjr958nGMjwXnxLlxwIL5-6H2Rw6nNy1xlFUR5HTmqe3gPnb0LzoPv17qx4W1gei5u7HCFZzEYdICxJLVUGeQ__&Key-Pair-Id=KUT5TJCACFTXG","House Bill 90, a Department of Revenue‑sponsored measure to clarify the reappraisal schedule for locally assessed property, won committee approval after a brief hearing and later received the committee’s concurrence vote during executive action. Representative Russ Minor introduced the bill and said it would “amend 15‑7‑111 to clarify: all locally assessed real property is valued on a two‑year reappraisal cycle.”

The bill does not change the department’s practice, the department’s witness told the committee. Paula Gilbert, administrator for the Property Assessment Division at the Montana Department of Revenue, said the bill is “just a simple amendment to 15‑7‑111, which adds clarification that locally assessed real property is valued on a two‑year reappraisal cycle.” Gilbert said that practice has been in effect since Montana switched to a two‑year reappraisal cycle in 2015 and that the amendment simply makes that explicit for all locally assessed property classes.

Committee members asked for clarifying details. Senator Sandra Dunwell asked whether the bill covers forestland; Gilbert replied, “Forestland is already on a two‑year reappraisal cycle.” Gilbert also summarized classification: “Class 3 is agricultural land. Class 4 is residential, commercial, and industrial properties mainly, and class 10 is forest land.”

The committee moved the bill to the floor during executive action. A motion to concur on House Bill 90 was made and adopted by voice vote during the committee’s executive session, sending the measure forward for floor consideration.

Background and significance: the bill applies only to locally assessed property (not centrally assessed property) and clarifies that locally assessed parcels in classes beyond the common class 4 are included in the two‑year reappraisal cycle. Representatives of the Department of Revenue said the change does not alter current practice but improves statutory clarity.

Votes and next steps: The committee’s concurrence motion for House Bill 90 passed by voice vote during executive action; no roll‑call tally was recorded in the transcript. The bill now moves to the full Senate for consideration.

","The Senate Taxation Committee heard House Bill 90, a Department of Revenue–backed measure clarifying that all locally assessed real property is reappraised on a two‑year cycle; the committee later concurred with the House on the measure during executive action.","actionData","errors"]

Article not found

Votes at a glance: Senate Taxation Committee executive actions on rent credits, scholarships, appeals and property bills

Committee hears proposal for tax credit to encourage private gifts to public infrastructure

Senate taxation panel advances bill clarifying two‑year reappraisal cycle for locally assessed property