Montana State Legislature
Meeting Information
Meeting Details:
Nov 2, 2023
Capitol Room 102
Helena, MT
Upcoming Meeting Dates:
January 22-23, 2024
March 21-22, 2024
May 9-10, 2024
June 24-25, 2024
August 16,2024
November 18, 2024
Meeting Materials
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November 2, 2023
Agency Monitoring: Montana Tax Appeal Board
Property Tax Modernization Study
- Property Tax Litigation Update - Jaret Coles
- Supplemental Property Tax Litigation Update
- Fiscal Impacts of Property Tax Exemptions and Abatements- Megan Moore
- Tax Increment Financing Overview- Megan Moore
- 2007 Property Tax Rebates Originally Proposed by Gov. Schweitzer Memo
- Memo: Public Utilities May Disclose State and Local Taxes on Customer Bills- Megan Moore
- Property Tax Study: Using Data to Identify Potential Problems - Megan Moore
- Public Comment:
Agency Monitoring: Department of Revenue
Administrative Rule Review
Revenue Estimating and Monitoring
- General Fund and School Equalization Account Revenue Monitoring Report
- Revenue Interim Committee Year-To-Date Update
Tax Credit Review: Property Used to Collect or Process Reclaimable Material
- Credit for Property Used to Collect or Process Reclaimable Material - Megan Moore
- Tax Credit Review Worksheet
- Public Comment:
Tax Credit Review: Infrastructure Use Fee Credit
-
Infrastructure User Fee Credit Bill Draft - Megan Moore
PREVIOUS MEETING MATERIALS
Property Tax Study
- Basics:
- Property Tax Slides -- Megan Moore, LSD
- Property Tax Overview -- Megan Moore, LSD
- Property Valuation Process -- DOR
- Property Taxes in Montana: A Brief History
- Constitutional Property Tax Parameters
- Limits:
- Property Tax Limits
- Max Mill Levy
- 15-10-420 Calculation Exercise:
Worksheet
- FY 23 Calculations: Great Falls, Helena, Lake County, Missoula, Sanders County, Yellowstone County
- Certified Taxable Values: Great Falls, Helena, Lake County, Missoula, Sanders County, Yellowstone County
- Determination of Newly Taxable Property -- DOR
- Calculation of State Mills -- DOR
- Perspective on Carryforward Authority for State Mills -- Jaret Coles, LSD
- 15-10-420 Discussion -- Bob Story
- History Regarding the Application of Section 15-10-420 to School District Levies Established under Title 20 -- Lance Melton, MTSBA
- School Funding:
- Exemptions:
- Comparisons:
- Public comment
- Jason Mercier
- Bob Story, Montana Taxpayers Association
- Candace Payne, Lewis & Clark County Commissioner
- Margaret MacDonald, Big Sky 55+
Administrative Rule Review
- Administrative Rule Report -- Jaret Coles, LSD
Revenue Estimating and Monitoring
-
Fiscal Year End Report -- Sam Schaefer, LFD
- Accommodations Tax -- Joe Baan, LFD
Agency Monitoring: Department of Revenue
- Land Classification Study Working Group
- Measuring the Quality of Reappraisal
- Real Property Informal Reviews and Appeals
- Department of Revenue Major Case Update
Tax Credit Review
- Infrastructure Use Fee Tax Credit -- Megan Moore, LSD
- Infrastructure User Fee Credit -- Department of Revenue
- Tax Credit Review Worksheet
Administrative Matters
General Public Comment
Administrative Matters – Megan Moore, Committee staff
- Rules, Procedures, and Guidelines for Interim Committees
- Presiding Officer History
- Summary of Enacted Tax Legislation
Draft Interim Work Plan – Megan Moore
- Draft 2023-2024 Interim Work Plan
- Public Comment
Revenue Estimating & Monitoring
- Memo: General Fund Revenue Year-to-Date Update -- LFD Revenue Team
Agency Monitoring: Administrative Rule Review – Jaret Coles, Staff attorney
Agency Monitoring: Montana Tax Appeal Board
Agency Monitoring: Department of Revenue
- Tax Season 2023 Update
- Memo: Department of Revenue Bill Implementation Highlights -- Tony Zammit
- Memo: Department of Revenue Major Case Update -- David R. Stewart
- Montana Property Tax Relief flyer
- 2023 Tax Rebates
Ballot Measure #2
- Text of Ballot Measure #2
- Legal sufficiency review of Proposed Ballot Measure No. 2
- Ballot Measure #2 fiscal note
General Public Comment