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Lawmakers hear sweeping property‑tax overhaul aimed at rebalancing class‑4 burden

House Taxation Committee · January 21, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Representative Thane’s House Bill 155 would create tiered property‑tax rates for class‑4 residential properties and exemptions (first $50,000 for residences; $200,000 for commercial), with sponsors saying it rebalances a post‑2023 shift and opponents warning of county‑level tax shifts and unintended increases on ag and commercial taxpayers.

Representative Mark Thane opened House Bill 155 by calling Montana’s property‑tax situation a crisis and proposing a two‑part approach: a homestead/‘commstead’ exemption (first $50,000 residential; $200,000 commercial) and a graduated tax‑rate schedule for class‑4 residential property. Thane framed the bill as a rebalance after the 2023 reappraisal shifted a larger share of the property‑tax burden onto class‑4 properties.

Thane walked committee members through examples. In one, a $750,000 assessed single‑family home at current law would produce a taxable value equivalent to $10,125 and, at 500 mills, a…

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