Representative Shane Klacken presented House Bill 89 at the committee on behalf of the Department of Revenue. The bill would amend 15-16-611 MCA to require that a claim for property-tax relief based on destruction from a natural disaster be filed within two years of the disaster date.

Paula Gilbert, administrator for the Property Assessment Division, explained the administrative need: without a deadline, applications can arrive years later when properties have already been repaired, making it difficult for assessors to determine the extent of damage at the time of the disaster and to prorate the taxable value for that tax year. Gilbert told the committee that a two-year filing window gives owners reasonable time to handle immediate disaster recovery while providing assessors a practical period to verify damage and adjust valuations.

John Allen, lead industrial appraiser for the Department of Revenue's Property Assessment Division, and other department staff were available to answer questions about enforcement and effects. Committee members asked whether ownership changes or uncommon late filings had occurred; department witnesses said they were aware of at least one late filing and could follow up with more details if needed. Representative Klacken closed by describing the change as a simple administrative fix; the committee took no executive action on the bill during the hearing.