Senate Bill No. 213
Introduced By _______________________________________________________________________________
A Bill for an Act entitled: "An Act revising the property tax exemption for a disabled veteran or surviving spouse; eliminating the income limitation applicable to the property tax exemption for a disabled veteran; increasing the income limitation applicable to the property tax exemption for a surviving spouse; amending section
15-6-211, MCA; and providing an immediate effective date and a retroactive applicability date."
Be it enacted by the Legislature of the State of Montana:
Section 1. Section 15-6-211, MCA, is amended to read:
"15-6-211. Certain disabled or deceased veterans' residences exempt. (1) A residence, including the lot on which it is
built, that is owned and occupied by a veteran or a veteran's spouse is exempt from property taxation
under the following
conditions. The if the veteran must:
have been was killed while on active duty or have died as a result of a service-connected disability; or
(b) if living:
have been was honorably discharged from active service in any branch of the armed services; and
be has been rated 100% disabled due to because of a service-connected disability by the United States department of
veterans affairs or its successor ; and (iii) have an annual adjusted gross income, as reported on the latest federal income tax return, of not more than $15,000 for
a single person and $18,000 for a married couple.
Property shall continue to be exempt The property tax exemption under this section remains in effect so as long as the
property is the primary residence owned and occupied by the veteran or, if the veteran is deceased, by the veteran's spouse
and the spouse:
(a) is the owner and occupant of the house;
(b) has an annual adjusted gross income, as reported on the latest federal income tax return, of not more than
(c) is unmarried; and
(d) has obtained from the United States department of veterans affairs a letter indicating that the veteran was 100% service-connected disabled at the time of death or that the veteran died while on active duty or as a result of a service-connected disability."
NEW SECTION. Section 2. Effective date -- retroactive applicability. [This act] is effective on passage and approval and applies retroactively, within the meaning of 1-2-109, to property tax years beginning after December 31, 1996.