Montana State Legislature

HJ 35: Study of State and Local Tax Policy

Legislative Council assigned the House Joint Resolution No. 35 study to the Revenue Interim Committee. The committee completed the study in September 2020, adopted a final report, and recommended the introduction of two bills to the 2021 Legislature:

  • HJ35-02: Property tax circuit breaker; and
  • HJ35-03: Increase minimum corporate income tax to $200.

The study focused on two main topics: consideration of the adequacy of revenue for the state of Montana and for local governments and whether the tax system relies on diverse and balanced sources of revenue. The committee focused its work on existing revenue sources including the property tax, the individual and corporate income taxes, and natural resources taxes, and considered other revenue sources such as a consumption tax.

The committee completed the study using a subcommittee composed of all 12 member of the Revenue Interim Committee and the following public members:

  • Rose Bender, Senior Fiscal Policy Analyst, Montana Budget and Policy Center;
  • Eric Bryson, Executive Director, Montana Association of Counties;
  • Tim Burton, Executive Director, Montana League of Cities and Towns;
  • Dwaine Iverson, CPA;
  • Bob Story, Executive Director, Montana Taxpayers Association; and
  • Doug Young, Professor Emeritus, Montana State University.

Materials provided for the study are provided below by meeting date.

Background Materials

Submitted Materials

HJ 35 Final Report

Meeting Materials

September 11, 2020

The HJ 35 Tax Study Committee concluded its work and recommended the following legislation to the Revenue Interim Committee, which will consider the recommended legislation at the September 11 meeting.

August 25, 2020

July 20, 2020

May 13, 2020

January 13, 2020

November 18, 2019

September 24-25, 2019

June 27, 2019



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