[{"_1":2,"_112":-5,"_113":-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",[32,76,88,100],{"_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",6118843,"mediaKeyId","2715913-b70add05bc948ab9f147fbc7e86b817b","parentId",2715913,"title","House Taxation Committee takes executive action: SB 53, SB 228, SB 302 and SB 306","audioSeconds",26,"startMs",7203000,"endMs",7229000,"viewUrl","/Search/View?dp=1&key=2715913-b70add05bc948ab9f147fbc7e86b817b&start=7203&end=7229","thumbnailUrl","https://assets.pipeline.soar.com/2715913-b70add05bc948ab9f147fbc7e86b817b/thumbnail_7203000.jpg","articleUrl","/articles/6118843/Montana/House-Taxation-Committee-takes-executive-action-SB-53-SB-228-SB-302-and-SB-306","mediaUrl","https://secure.pipeline.soar.com/6118843-89d0f539d2051a0b44c6262c37122179/orig.mp4?Expires=1775001257&Signature=XJfE2odsuxsI2G2h5oqGHmf5cP7pSqUB6W3IhPz-vUk4AJW-igkkRfVWDDK70gSj7p26U28p5ZjfBkhfJHXi81-pQynH77TH-RfNrBfkWFJzLTx5dmqP-H-c4ZQ-oOcG0Qlt0GjAnmsGFEnptWzx2RjyvOTGUARK9Ou1DRORdrm~XPMxXvV2LJmcPpVM2OhMQIg6hB9AZhRjWNQlCby2THrhv6BtwH2XilZgUD2j9PdSrStPKM3vHM8C9eVIYSD40WCu8pPnr2HM0ueCBKH6S~OwIFhcnxi0OgcNaG2Dra1uWtdoQBXydjyBm7fukF0T0abqnRvqfeMb9OpnrjlJUg__&Key-Pair-Id=KUT5TJCACFTXG","author","Montana Legislature","date","2025-03-20T00:00:00Z","article","The House Taxation Committee conducted executive action on four Senate bills after the morning hearings.

Senate Bill 53: The committee moved SB 53 to do pass by voice vote. The chair called the voice vote and the clerk later recorded the tally as 21‑0 in favor. Several members registered their votes by proxy in the record; Representative Nicola Cakos agreed to carry the bill on the House floor.

Senate Bill 228: The committee considered SB 228 and Representative Reves offered an amendment (identified in committee as Amendment .002.001) that restored language reducing the electric vehicle registration fee. Supporters of the amendment argued it preserves an agreed compromise and avoids what they described in committee as a de facto tax increase in a cleanup bill; opponents raised equity and road‑funding concerns and said public chargers are used primarily by through‑travelers. The committee adopted the amendment and then voted to concur with the bill; the committee reported concurrence by voice vote with a tally of 20‑1 (the clerk recorded Representative Bridal as the sole nay). The sponsor requested Rep. John Fitzpatrick carry the bill on the floor.

Senate Bill 302: The committee considered SB 302 (relating to review of property tax disputes by the Montana Tax Appeal Board), adopted an amendment addressing rulemaking (S.B.302.002.001) and then concurred in the bill as amended. The amendment and the bill passed by recorded voice vote; the clerk recorded the concurrence vote as 21‑0. Representative Konower agreed to carry the bill on the House floor.

Senate Bill 306: The committee considered SB 306 (prohibiting county treasurers from selling tax deeds on residential property to defined foreign entities). Committee discussion included members noting they had seen no documented instances of the problem described in the bill and debate over whether the statutory change was necessary. The committee voted to concur in SB 306; the clerk recorded the vote as 17‑4. Representative Brewster agreed to carry the bill on the House floor.

The committee adjourned with scheduling notes: one bill scheduled for the next day and additional bills set for the following week. The executive record and proxy notations are in the clerk’s minutes for the committee.","mediaType","Video","parentTitle","House Taxation - Thursday, Mar 20, 2025 08:56 - 11:10","oneSentenceSummary","The House Taxation Committee took executive action on four Senate bills, moving SB 53, SB 228, SB 302 and SB 306 out of committee with recorded tallies and named carry members for the House floor.","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},6118848,"Senate bill to remove sunset on coal-washing tax credit draws divided testimony on jobs, royalties and company profits",1980,3074000,5054000,"/Search/View?dp=1&key=2715913-b70add05bc948ab9f147fbc7e86b817b&start=3074&end=5054","https://assets.pipeline.soar.com/2715913-b70add05bc948ab9f147fbc7e86b817b/thumbnail_3074000.jpg","/articles/6118848/Montana/Senate-bill-to-remove-sunset-on-coal-washing-tax-credit-draws-divided-testimony-on-jobs-royalties-and-company-profits","https://secure.pipeline.soar.com/6118848-94ad97dfdb4c1f300afa55ccc5c3fb1e/orig.mp4?Expires=1775001257&Signature=TBGi0B6-KegLBf90Hg3ciKi~SEijdTfvARyP0y8v4m~pT7sn7nln8sGPh7GaI~2Bcobe7hN~wg9mdesNvin7NxLG6RkF7VEzXdxen3tN4W7HKuviufJqKiOkFMR1xsxgPPzN-JqT7Il7MGkV5bLOWlAtJnEa8clVnddQw~OQbIUJghlUiyj~eN33g-qKYQ3DUSUO8KMLqY~mmAhO5t3UVv6YUhH5fmqQIq14jFcUa6QgnP1a20WHzNdZZVh4bNfhiEyVIGcbbr4PkjgkWmWyEuhdp-Pt5V6SjNrrI3MuaNfdaB3tdBpbSry6bbXYABP0QSBwrmIYO2NQwo1d0tHlBw__&Key-Pair-Id=KUT5TJCACFTXG","Senator Mary Usher opened the hearing on Senate Bill 333, which would repeal the statutory sunset on a coal‑washing tax credit first enacted in 2009.

Senator Usher told the House Taxation Committee the credit lets mines deduct the costs of removing impurities through a washing process from the contract sales price; proponents said that deduction enables mines to produce and sell a premium product at higher prices, which in turn increases severance tax collections and supports local employment. Charles Denow of Signal Peak Energy, the operator of Montana’s lone underground mine, said the mine employs roughly 260 people and that coal washing is necessary to produce a premium product demanded by international markets. Denow told the committee the cost of the washing credit is about $3.85 per ton (an estimate in the fiscal note) and argued that eliminating the credit would make it unlikely the company could continue selling a washed product and could reduce contract sales prices.

Industry witnesses — including the Montana Coal Council, the Billings Chamber of Commerce and the Montana Association of Oil, Gas and Coal Counties — urged the committee to remove the sunset, saying the credit supports jobs, local payroll, royalty and severance revenues and community investments from mine-related funds.

An environmental advocate, Derf Johnson of the Montana Environmental Information Center (MEIC), questioned whether the company needs the credit given recent high seaborne coal prices and suggested trigger language tied to market prices could limit the credit when private returns are strong. Johnson urged the committee to ensure local communities receive proportional benefits and noted the fiscal note shows roughly 40% of related revenue flows to local governments; he estimated that at current note assumptions that equals about $200,000 annually to local governments and said he was skeptical of some fiscal-note assumptions.

Committee members pressed company witnesses for concrete numbers. Representatives asked about the contract prices for washed and unwashed coal and the company’s operating margins. Signal Peak representatives said washed product sells at premiums (they gave an approximate $15 differential in examples during questioning) and that margins vary with market conditions; they said when prices are low the mine struggles and the margin can disappear, which is a rationale for keeping the credit to provide certainty for the operation. Committee members asked for additional company financial details and operational costs; company witnesses offered to provide more data post‑hearing.

Department of Revenue staff attended as informational witnesses to answer tax‑policy questions. Testimony reflected a divide: industry and local government representatives emphasized jobs and local revenue, while environmental representatives urged trigger language, more fiscal transparency and scrutiny of windfall profits. The hearing closed with the sponsor and witnesses noting follow-up materials might be provided to the committee.","Sen. Mary Usher said SB 333 would repeal the sunset of a coal-washing deduction that allows mines to deduct washing costs from contract sale price; industry witnesses argued the credit preserves a premium product and local jobs, while environmental advocates urged trigger language or review of company profitability and local benefit.",{"_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},6118853,"Bill would clarify tax-appeal deadline by tying MTAB deadline to hearing date or mailing date, whichever is later",593,2061000,2654000,"/Search/View?dp=1&key=2715913-b70add05bc948ab9f147fbc7e86b817b&start=2061&end=2654","https://assets.pipeline.soar.com/2715913-b70add05bc948ab9f147fbc7e86b817b/thumbnail_2061000.jpg","/articles/6118853/Montana/Bill-would-clarify-tax-appeal-deadline-by-tying-MTAB-deadline-to-hearing-date-or-mailing-date-whichever-is-later","https://secure.pipeline.soar.com/6118853-ff286f85279b395b7f54af67a5b50e60/orig.mp4?Expires=1775001257&Signature=adQdbocJQlslbCLZ6HgdSktAn3Xpi6tCPGUsCbnXSJ~tu0WYaWc9nKdKq2lws0WlICrJ5qHcSWj~t4~7gmhJVX5uirBaoQxJoBPEI~gp3nwA3Ab9UWzooRd~Iex~EbCt6-jEPKw1NbfRatCR2iUyyVoiUv3HTjZ7QtlgxG2b005oyDK9ORyk6RkO5J4EPQr0xZgyB-xFj6R~IIMV3Vcc95Jf7ayaPN2lrYpvZ83sLsAdxcKGotoqgf-ukrv~gGbYB~hSd1dwy2dLo7SzuxntRVazOdvcUKOKnO~-fCkcXy1tILPXb-q~-uHqXzYmihML9tCc8ULBJJJ-Sm8OUYeadw__&Key-Pair-Id=KUT5TJCACFTXG","Senator Daniel Zolnikov opened the hearing on Senate Bill 328 in the House Taxation Committee, saying the bill aims to remove ambiguity about when the appeal window starts for appeals from county tax appeal boards to the Montana Tax Appeal Board (MTAB).

Under current law, taxpayers have 30 calendar days after receipt of a county tax appeal board decision to appeal to MTAB; the bill would instead allow appeals to MTAB within the later of 30 days after the county board mails its decision or 45 calendar days after the county board hearing. Zolnikov told the committee that the change would give taxpayers a predictable and typically longer appeal window.

Bob Story of the Montana Taxpayers Association testified in support, characterizing the bill as a “common sense” clarification. Adam Milinoff, a board member at MTAB, described the bill as removing ambiguity over when the appeal window begins and expected the 45‑day post‑hearing option to be the later date in most cases. He said the change is “taxpayer‑friendly” because mail delivery times vary and county boards sometimes issue decisions quickly after hearings.

Committee members raised technical questions. Danielle Pease, an attorney for the Department of Revenue, confirmed that county board opinions typically show a mailing date and that, in her experience, boards often mail decisions within one day of the hearing. Representative Reves asked whether the mailing date appears on the opinion; Pease said yes. Representative Weber asked why the bill contains two routes rather than only the 45‑day post‑hearing deadline; MTAB told the committee the two-option formulation ensures taxpayers get the longest available reasonable window regardless of mailing practices.

No opponents were recorded. MTAB and DOR witnesses were available for questions. Senator Zolnikov closed by repeating the bill’s purpose: to clarify the start of the appeal window and to afford taxpayers more time to decide whether to appeal.","Sen. Daniel Zolnikov told the committee Senate Bill 328 would replace the current ‘received by’ trigger for appeals to the Montana Tax Appeal Board (MTAB) with the later of 30 days after mailing of the county board decision or 45 days after the county hearing to give taxpayers clearer, more predictable deadlines.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6118858,"Committee hears bill to fund property-tax credits for primary residents using lodging and rental-car taxes",1574,442000,2016000,"/Search/View?dp=1&key=2715913-b70add05bc948ab9f147fbc7e86b817b&start=442&end=2016","https://assets.pipeline.soar.com/2715913-b70add05bc948ab9f147fbc7e86b817b/thumbnail_442000.jpg","/articles/6118858/Montana/Committee-hears-bill-to-fund-property-tax-credits-for-primary-residents-using-lodging-and-rental-car-taxes","https://secure.pipeline.soar.com/6118858-b03fef4665c4e1123c6c15f20912f9ad/orig.mp4?Expires=1775001257&Signature=UedovIx-KOxcn6Hgvd~JjjRcCNJabZPZ8~uTkmRt144KuMcL3JLLR2t-HGzD04vHPx6-MstzSj6FgD6p5afxxKHSheE6VP5CkaD1GsuYJAv-DthGqxHIW-PtO5Je3Gpng~8Lmvj5JmIwrdZAaqd6R0Ywn~lc6i8c9Db6F8KBBa9aL9uRt9FCZ98wDD9wDyzzNcI3skK6uLukrrTsJ-7xv1xERSOYQTiNf0nbX6OmyOBimjow2A18dzosp7jxDNqnV1j9k3pFdWRgt6jgg77dwvYmB9P4sqeGnCb6pQsXNJ6A5bl~mRsktumVgjrzbioIBdm7rGMkzucQNsvgyQ4-Wg__&Key-Pair-Id=KUT5TJCACFTXG","Senator Carl Glimm opened the hearing on Senate Bill 90 before the House Taxation Committee, describing the bill as a measure to provide property tax assistance for primary residents funded by lodging (bed) tax and rental-car revenue.

The bill would create a state property tax assistance fund and issue a credit on local property tax bills for owner-occupied residences. Senator Glimm said the credit would appear directly on tax bills to increase transparency and could reduce mortgage escrow pressures for homeowners who currently receive post‑assessment rebates.

Proponents told the committee they favor SB 90 because it directs visitor-generated revenues toward offsetting costs residents bear for infrastructure and services. Bob Story of the Montana Taxpayers Association said a dedicated special revenue account would deliver recurring relief. Danny Hess of Montanans United for Sustainable Taxes (MUST) said SB 90 “acknowledges the impact of tourism” while preserving local government revenue to operate services. Representatives of the Billings Chamber, Montana Chamber of Commerce, Montana Travel Association, the City of Missoula, the City of Bozeman and local economic development organizations also testified in support.

Officials and witnesses discussed implementation details in response to committee questions. Jared Isom of the Department of Revenue said he prepared the fiscal estimates and would answer technical questions. Bryce Kotz, bureau chief with the Property Assessment Division, joined as an informational witness. Committee members asked how DOR would verify primary-residence status, and Kotz said the department could perform limited matching against tax records but faces accuracy problems — for example, P.O. boxes vs. physical addresses — so the bill includes an application process to certify primary residency.

Committee discussion summarized key clarifications in the hearing record: the fiscal note (as printed for the committee) projects an approximate per-residence credit of about $239.65 in fiscal year 2026 under the bill as printed; the sponsor said he is exploring amendments to increase the credit level in future actions (the sponsor mentioned a target “maybe in the tune of $500” but that change was described as proposed, not enacted in the hearing). Senator Glimm also described a statutory cap on the eligible taxable value of a home that was amended on the Senate floor to $1,000,000 and said he intends to propose an amendment to raise that cap (he mentioned a proposal to return the cap toward $2,000,000).

Committee members asked about administrative workload. Representative Carlin asked about the Department’s need for initial staff, noting the fiscal note references roughly 13 FTE for the first year to process applications; DOR confirmed additional resources would be needed for initial enrollment and verification. DOR and the sponsor explained that once DOR verifies eligible primary-residence properties, the department would provide the county lists and counties would apply the credit on the local tax bill.

No opponents appeared in the room, and the hearing closed after questions. The committee was handed copies of the fiscal note during the hearing; several proponents urged the panel to consider SB 90 as a long-term, transparent property-tax relief mechanism that preserves tourism-related funding for local commerce programs while directing a measurable credit to primary homeowners.","Sen. Carl Glimm told the House Taxation Committee that Senate Bill 90 would create a state property tax assistance fund paid from lodging and rental-car taxes and issue a per-residence credit for primary homeowners; proponents from local governments, business groups and housing coalitions told the committee the approach is simple and transparent.","actionData","errors"]

Article not found

House Taxation Committee takes executive action: SB 53, SB 228, SB 302 and SB 306

Senate bill to remove sunset on coal-washing tax credit draws divided testimony on jobs, royalties and company profits

Bill would clarify tax-appeal deadline by tying MTAB deadline to hearing date or mailing date, whichever is later

Committee hears bill to fund property-tax credits for primary residents using lodging and rental-car taxes