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Read. Follow. Verify.Montana restricts the carry-forward of unused statewide property tax mills for certain education and university levies
Last action · May 23, 2025: (S) Died in ProcessSponsor: Matt Regier
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What This Bill Proposed
Limit the state's ability to bank statewide mills
Changes how certain unused property tax capacities are handled for state-level school and higher education funding by removing the ability to stockpile unlevied authority for future years.
- Montana property tax laws generally allow local and governmental entities to carry forward unused mill levy authorization to subsequent tax years. context
- The bill was introduced during the 2025 regular session of the 69th Montana Legislature and died in committee. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
governmental entities
Governmental entities lose the ability to carry forward unused mill levy authority for specific statewide education and university programs into subsequent tax years.
taxpayers
Property taxpayers are affected by changes to how unlevied property tax mill authorities are restricted or expired at the state level.
Key Facts
- The authority to carry forward unused property tax mills does not apply to mills imposed under sections 20-9-331, 20-9-333, 20-9-360, or 20-25-439.
- Carry-forward mills calculated and imposed for the specified education and university purposes prior to January 1, 2025, may not be applied to tax years beginning after December 31, 2024.
- The act applies retroactively to property tax years beginning after December 31, 2024.
Frequently Asked Questions
What does this bill change about property taxes?
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
19 actions- May 23, 2025Senate(S) Died in Process
- Apr 7, 2025Senate(S) Missed Deadline for Revenue Bill Transmittal
- Apr 2, 2025SenateCommittee(S) Tabled in Committee
- Mar 24, 2025Senate(S) Hearing
- Feb 28, 2025Senate(S) Fiscal Note Printed
- Feb 28, 2025Senate(S) Fiscal Note Unsigned
Show 13 earlier actions
- Feb 28, 2025Senate(S) Fiscal Note Received
- Feb 21, 2025Senate(S) Fiscal Note Requested
- Feb 19, 2025SenateCommittee(S) Referred to Committee
- Feb 18, 2025Senate(S) 1st Reading
- Feb 18, 2025SenateIntroduced(S) Introduced
- Feb 18, 2025House(LC) Draft Delivered to Requester
- Dec 31, 2024House(LC) Draft Ready for Delivery
- Dec 31, 2024House(LC) Draft in Assembly
- Dec 31, 2024House(LC) Draft in Final Drafter Review
- Dec 30, 2024House(LC) Draft in Input/Proofing
- Dec 28, 2024House(LC) Draft in Edit
- Dec 27, 2024House(LC) Draft in Legal Review
- Dec 7, 2024House(LC) Drafter Assigned
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Restriction on Statewide Mill Banking
The bill targets specific statutory education and university mill levies, preventing governmental entities from banking unused tax capacity for those specific funds.
Connected Entities
Sources
bills.legmt.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 60)
- Controversy45Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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