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