Senate committee hears bill to narrow use of special assessments, witnesses cite Helena examples

Sen. Greg Hertz, sponsor of the measure, told the Senate Taxation Committee that the bill aims to clarify when a local charge must be treated as a tax rather than as a special assessment.

The bill would define criteria for assessments, limit which parcels may be assessed for specific improvements, and allow the Department of Revenue final decisions involving property tax exemptions to be appealed to the Montana Tax Appeal Board. "If it walks like a duck, smells like a duck, it is a duck," Hertz said, arguing that some levies labeled "assessments" are in practice taxes and should be subject to voter approval under existing law.

Supporters described examples where assessment practices have produced steep, uneven bills for property owners. Sean Logan, a Helena city commissioner speaking as a private citizen, cited an Attorney General opinion and court precedents and urged statutory clarification so property…