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Panel approves five-year prepaid tax exemption for subdivisions amid municipal concern

Senate Finance and Claims
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Summary

Senate Bill 337 would allow developers to prepay five years of property tax during subdivision development to lower carrying costs; proponents argued it encourages housing, while Bozeman and Missoula warned it would create local revenue gaps and planning uncertainty.

Senator Greg Herts introduced Senate Bill 337 to allow a five-year prepaid property-tax exemption for residential subdivision development with the aim of reducing carrying costs for developers and encouraging homebuilding. Herts said the exemption targets fast-growing markets and could help lots be developed faster in areas where carrying costs…

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