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Committee hears $400 property tax rebate pitch as a "Plan C" option
Summary
Sen. Wiley Galt presented SB 434, a $400 per‑household property tax rebate (check or credit) intended as a fallback option to provide immediate relief; municipal leaders and business groups supported it as practical relief while DOR staff fielded eligibility questions for entities such as trusts and LLCs.
Senator Wiley Galt described Senate Bill 434 as a simple, $400 rebate (or potentially a credit applied on tax bills) aimed at providing relatively broad and immediate property tax relief. "This is just a $400 rebate, very similar to what we did last time," the sponsor said, framing it as a pragmatic option if other, larger measures do not advance.
Proponents included the Montana Taxpayers Association and local elected officials who said the rebate would help homeowners offset reappraisal‑related increases. Scott Aspenlieder, representing the City of Billings, urged consideration of whether the relief should be delivered as a bill credit rather than a direct check to preserve local charter mill caps; Charles Robinson for the Montana Chamber emphasized that residential relief was an immediate priority for constituents.
Department of Revenue witnesses clarified eligibility: Derek Bell said the bill is virtually identical to prior rebate statutes and that certain entities (grantor/revocable trusts) would qualify while LLCs, partnerships and family corporations would not under the plain language. Committee members pressed how farms and family entities would be handled.
No vote was taken at the hearing; the committee moved the bill to the day's executive action schedule and may consider technical amendments on administration and delivery mechanism.
