HB 29 revises how Montana administers property tax exemptions. It directs the Department of Revenue to create a formal review process for exempt property that requires review of all exempt property requiring an application at least once every eight years. The bill also requires the department to report biennially to the revenue interim committee on the number and types of exemptions reviewed, how many were granted or denied, and the estimated market and taxable value associated with those decisions.
The bill further requires the department to maintain public information about exempt real property for which an application is required. That public information must include a county-organized map of tax-exempt parcels and details such as the owner or entity using the exemption, mailing address, legal description, exempt area, property address, type of exemption, and any other relevant information the department chooses to include. The bill grants rulemaking authority to the department to implement these review and disclosure requirements.
Impact
HB 29 amends the administration of property tax exemption laws in Title 15, chapter 6, part 2 by adding ongoing review, reporting, and public disclosure duties for the Department of Revenue. It does not create a new exemption category or change tax rates, but it increases oversight of existing exempt property and expands the public record available on tax-exempt parcels, affecting property owners, exempt entities, county-level property records, and state tax administration.
Sentiment
The bill appears to have been broadly supported and noncontroversial. It passed the House and Senate with strong margins, including unanimous committee votes in both chambers and only a small number of dissenting votes on later floor readings. The vote pattern suggests general agreement that greater transparency and periodic review of exemptions were appropriate.
Contention
No committee testimony or debate transcripts were provided, and the voting record shows limited opposition. The main potential point of contention is the bill’s increased administrative burden and public disclosure requirements for the Department of Revenue and for property owners or entities claiming exemptions, particularly regarding the publication of ownership and parcel information. However, the available record does not show organized opposition or a major dispute over those issues.