Montana State Legislature

Committee Topic: Property Tax

Interim committees may take up other matters related to the topic areas they oversee.

Members propose topics for study that the committee may choose to adopt as part of its work plan. Committee staff works with the presiding officers to determine the development and execution of the study topic.

Property Tax Related Materials:

January 23, 2024

Property Tax Modernization Study: Litigation Update

Property Tax Litigation Update - Jaret Coles, Staff Attorney, LSD

Property Tax Modernization Study: Local Government Levy Limits

Local Government Levy Limits - Toni Henneman and Megan Moore, Research Analysts, LSD
15-10-420, MCA
Calculating the Maximum Property Tax Mill Levy According to 15-10-420, MCA - Megan Moore, Research Analyst, LSD

Property Tax Modernization Study: Implementation of SB 332

SB 332
SB 332 and Certified Values - Derek Bell, Administrator, Business and Income Taxes Division

November 9, 2023

Local Government Property Tax Study Topic

Basics:
- Property Tax Overview Handout - Megan Moore, Research Analyst, LSD
- Property Tax Slides - Megan Moore
Limits:
- Property Tax Limits - Megan Moore
- Max Mill Levy Overview - Megan Moore
15-10-420 Calculation Exercise - Worksheet (Excel file)
- FY 23 Calculations: Anaconda-Deer Lodge County, Cascade County, East Helena, Liberty County, Missoula, Yellowstone County
- Certified Taxable Values: Anaconda-Deer Lodge County, Cascade County, East Helena, Liberty County, Missoula, Yellowstone County
Determination of Newly Taxable Property - Department of Revenue
15-10-420 History Discussion - Bob Story
Legislative Changes to Consider - MT Taxpayers Association

Litigation Update

Litigation Update - Jaret Coles and Julie Johnson, Staff Attorneys, LSD

Senate Bill 332 Implementation Update