[{"_1":2,"_88":-5,"_89":-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],{"_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",6122170,"mediaKeyId","2695332-76e7afe25fd5f7ade9340d404bd965b8","parentId",2695332,"title","Montana bill would tie property-tax relief to income; renters included","audioSeconds",1902,"startMs",374000,"endMs",2276000,"viewUrl","/Search/View?dp=1&key=2695332-76e7afe25fd5f7ade9340d404bd965b8&start=374&end=2276","thumbnailUrl","https://assets.pipeline.soar.com/2695332-76e7afe25fd5f7ade9340d404bd965b8/thumbnail_374000.jpg","articleUrl","/articles/6122170/Montana/Montana-bill-would-tie-property-tax-relief-to-income-renters-included","mediaUrl","https://secure.pipeline.soar.com/6122170-5f846ca64645548ece74b761c4a8c125/orig.mp4?Expires=1773579959&Signature=m8UnpNjVzWK40ZUFtTJiMVfFoNEHsMHfm~mznTUkaALV~cn2jukB6dkxzj5C7CCR5xAzylld1mZRe0rGh1QsAlYpQYKPwJnB5~fqbIlohbi8lmVh20y1yCqzk39dUhEYnsYGVc-Nu~nRqemlCJoQW5R3UIM7b9tCOFrz8hAqiz4k8UoaaJetATpOUddALwOc-2h7SOT8EoZM6HoZ1v19teaOT3~lZiJldJeSWvnqPn5LqK8oaOM~K4SjzOpUb0Ey5E0doMQsGLaFPaGMv4djoC1bP0ZcVXmswLpE7~C~bSoY1YdFsbjdUgbpinz0A64BpgoDpw3EJsV-e3oIZM5NXQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Montana Legislature","date","2025-03-19T00:00:00Z","article","Representative Jonathan Karlen formally introduced House Bill 154 on behalf of House District 98 in Missoula County, proposing an income-tax credit designed to prevent property-tax burdens from exceeding an ‘‘affordable portion’’ of household income. ‘‘The bill I have before you today, House Bill 154, ensures that constituents don't pay a property tax bill or don't face a property tax burden that exceeds an affordable portion of their income,’’ Karlen said.

Karlen described the bill as a sliding-scale ‘‘circuit breaker’’ that calculates a cap on property-tax liability as a percentage of income and then issues an income-tax credit to make up the difference. He gave a concrete example from a handout: a household with $80,000 in income and a $4,500 property-tax bill would face a cap of roughly 3.1% of income (about $2,500); using the bill’s 0.75 multiplier the example produces an $875 credit. Karlen also described an approach for renters: the bill would use an existing statutory concept of ‘‘rent-equivalent property tax’’ by taking 15% of a household’s annual rent and running that figure through the same credit calculation.

Proponents who testified said the bill would target relief to households that face disproportionate property-tax burdens. Rose Bender of the Montana Budget and Policy Center testified that property taxes are regressive and that HB 154 would make relief more targeted than broad rate reductions. ‘‘Property taxes are not connected to ability to pay,’’ Bender said. Danny Hess of Montanans United for Sustainable Taxes (MUST) said the bill’s inclusion of renters is important because renters also bear rising property-tax costs through rent. Sam Momeyer, representing the city of Missoula, said the credit could cover up to 75% of property-tax or rent-equivalent tax paid for households earning up to $150,000 under the proposal.

Additional supporters included Shelter Whitefish, AARP Montana, Montana Nonprofit Association, Ford Montana (a youth voter-engagement group), and individual renters and housing advocates who described rising rents and difficulty staying in communities. Aubrey LaBarre, a renter in Bozeman, said higher housing costs were preventing coworkers from completing training and educational programs.

The Montana Society of CPAs registered as an opponent and said it ‘‘reluctantly stands in opposition’’ on administrative grounds. Executive Director Allen Lloyd warned that the credit could be complicated to administer for shared housing situations and would create additional validation work for the Department of Revenue.

Department of Revenue staff (Dylan Cole and Shaelyn Daigle) appeared as informational witnesses and said they were available to answer implementation questions.

Committee members asked about technical interactions with other tax bills and possible effects on local levies. Senator McCamey and others raised concerns that a statewide credit could allow voters or local governments to increase spending without the same pressure from taxpayers; Karlen said he is considering an amendment to exclude newly voted levies from the credit and suggested capping the credit as another option. Karlen said the credit would work ‘‘alongside’’ other property-tax changes and that he was willing to model amendments and revenue sources with committee members.

The hearing closed with Karlen offering to work with the committee on potential amendments and further modeling. No formal vote on House Bill 154 was taken at the hearing.","mediaType","Video","parentTitle","Senate Taxation - Wednesday, Mar 19, 2025 08:59 - 12:18","oneSentenceSummary","Representative Jonathan Karlen introduced House Bill 154, a proposed income-tax credit that would cap property-tax burdens relative to household income and would apply a similar calculation to a rent-equivalent for renters.","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},6122165,"Senate Tax Committee clears some measures, tables others in executive action session",2028,8336000,10364000,"/Search/View?dp=1&key=2695332-76e7afe25fd5f7ade9340d404bd965b8&start=8336&end=10364","https://assets.pipeline.soar.com/2695332-76e7afe25fd5f7ade9340d404bd965b8/thumbnail_8336000.jpg","/articles/6122165/Montana/Senate-Tax-Committee-clears-some-measures-tables-others-in-executive-action-session","https://secure.pipeline.soar.com/6122165-9530d4e7caab9642fdc6edafe2cd1a72/orig.mp4?Expires=1773579959&Signature=d5I1lZ9IRvV09l7V9CwmgQuzwWgeHl4TUz1L-jL~P9mdKjB68-ODBAO73o0NbVZs-BhTgIkp6U4WnmvuphxCR8EUg4xtp5w8iYweyMLbAZSWHzBjEXGYiQUAovRk2uwu9w6RcOHLTigsHEPV-RJSQNwCwhObkneK7cKKCV7A05ST7C56OW7-tqCm85AJZh-oCXkOBf0Rf8v3W6vj4ci4bUMtfXjeuT9YOjAa1HkZSHegmnjex6~K6hb0biufHb8C7yqhvOAmbmkMIRLitQCeX-goginUiqzb-NkiYRNtIzsj7zhu1wwqRXlWqLcLiU-WFw4MjHe5LcC9t1C7IoNrqQ__&Key-Pair-Id=KUT5TJCACFTXG","The Senate Tax Committee conducted an executive-action session that considered a sequence of bills on property-tax rates, tax allocation and other fiscal issues. Committee members carried votes and amendments across a broad docket; several bills were advanced while others were tabled after ties or objections.

Votes at a glance

- Senate Bill 189 (property tax rates for residential, commercial and agricultural classes): A motion for due pass produced a 4–4 tie on roll call and the bill was subsequently tabled by the committee.

- Senate Bill 192 (digital advertising tax threshold): The committee considered the bill but moved to table it during executive action.

- Senate Bill 237 (directs the Revenue Interim Committee to consider revising property-tax rates based on the tax-neutrality report): Committee adopted an amendment and approved the bill as amended on a voice vote.

- Senate Bill 247 (shooting-range exemption technical changes): Committee adopted a clarifying amendment addressing exemptions and safety-zone language, then approved the bill as amended on a voice vote.

- Senate Bill 267 (charitable contribution tax credit technical changes): After adopting an amendment that addressed pass-through and deduction add-back technicalities, the bill resulted in a tie vote and was tabled.

- Senate Bill 339 (severance tax / allocation to damage mitigation): The committee moved the bill forward on a voice vote.

- Senate Bill 343 (amendments to allocations tied to coal severance revenues): Multiple amendments were considered; the committee approved the bill as amended and it moved out of committee.

- Senate Bill 409 (lodging-tax allocation revisions): An amendment restoring a 1% roadside-historical-sign allocation was adopted and the bill passed as amended.

- House bills on the agenda (concurrence/technical): The committee moved concurrence or due-pass actions on several house measures, including House Bill 108 (technical repeal related to valuation manuals), House Bill 91 (electronic notice option for Department of Revenue communications), and House Bill 161 (account-type clarification); those measures were advanced in executive action.

Several measures advanced with voice votes; where recorded roll-call votes occurred they are noted below. Committee discussion included technical cleanup amendments, allocation adjustments for trust and fund accounts, and concerns about long-term trust preservation versus near-term program funding.

Key procedural outcomes and next steps

- Bills tabled after tie or objections (notably SB 189 and SB 267) may be reintroduced or restored by motion in future executive action.

- Bills approved by voice vote will be carried to the next stage per legislative procedure; committee staff noted when technical fixes or fiscal notes required coordination with the legislative fiscal division or the Department of Revenue.

- Committee members signaled continuing attention to how property-tax relief proposals would interact with other rate changes and with general-fund revenue choices.","The Senate Tax Committee considered a slate of bills in executive action, approving several to move forward and tabling others after tie or procedural votes. Key measures included property-tax rate adjustments, a proposal on digital advertising tax, and allocation changes to the coal severance trust.","actionData","errors"]

Article not found

Montana bill would tie property-tax relief to income; renters included

Senate Tax Committee clears some measures, tables others in executive action session