Montana Legislature approves property tax assistance eligibility requirements

The Montana Legislature introduced House Bill 924 on April 3, 2025, aiming to provide property tax assistance to qualifying homeowners. The bill outlines specific criteria for homeowners to receive assistance, focusing on single-family dwellings, multiple-unit dwellings, trailers, manufactured homes, and mobile homes valued at $1 million or less. To qualify, homeowners must demonstrate that they lived in the property for at least seven months of the year and that it is their only primary residence.

One notable provision allows homeowners who change their primary residence during the tax year to still qualify for assistance, provided they have paid property taxes while residing in each home for a total of at least seven consecutive months. This flexibility aims to accommodate residents who may move within the state.

The bill also includes strict penalties for those who submit false or fraudulent applications for property tax assistance. Offenders could face criminal prosecution and be barred from claiming assistance for up to ten years. Additionally, any improperly granted assistance may be recovered by the county, emphasizing the bill's focus on accountability.

Debate surrounding House Bill 924 has centered on its potential impact on homeowners and local governments. Supporters argue that the bill will provide much-needed financial relief to residents, particularly in a state where housing costs are rising. Critics, however, express concerns about the administrative burden it may place on local governments and the potential for increased scrutiny of homeowners' tax statuses.

The implications of this bill are significant, as it seeks to address housing affordability and support residents in maintaining their primary residences. If passed, it could reshape the landscape of property tax assistance in Montana, potentially influencing future legislative efforts aimed at housing policy and tax reform. The bill is currently under review, with discussions expected to continue in the coming weeks as lawmakers weigh its benefits against potential challenges.