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Read. Follow. Verify.Montana SB 108 Requires Voter Approval for Property Tax Levies and Bonds Funding Certain Judgments, Settlements, and Tax Protests
Last action · May 23, 2025: (H) Died in CommitteeSponsor: Greg Hertz
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What This Bill Would Do
This bill requires local governments, counties, and school districts to submit property tax levies or bond issuances exceeding specified statutory limits to voters when used to satisfy legal judgments, settlements, or property taxes paid under protest. Introduced by Senator Greg Hertz for the 2025 legislative session, the measure applies to property tax levies imposed or bonds issued on or after the effective date of the act.
Local taxpayers gain direct voting power over municipal and school district debt and property tax increases that exceed statutory thresholds for settling lawsuits or refunding protested taxes.
- Property tax caps and taxpayer relief mechanisms are recurring subjects of legislation in Montana, particularly regarding local government debt and liability management. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Registered Electors
Registered voters gain the authority to approve or reject property tax levies and bond issuances exceeding statutory limits for judgments, settlements, and tax protests.
Counties and Municipalities
Local governing bodies must submit property tax levies or bond issuances exceeding statutory limits for legal judgments or tax protests to an election.
School Districts
School district trustees must submit bond issuances and certain obligations exceeding statutory limits for judgments and tax protests to district electors.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
When is voter approval required for property tax levies related to judgments?
What happens to property taxes paid under protest while a lawsuit is pending?
Are school districts subject to these voter approval rules for bonds?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently passed chamber. The next step in the legislative lifecycle is Law.
Procedural history
24 actions- May 23, 2025HouseCommittee(H) Died in Committee
- Feb 19, 2025HouseCommittee(H) Tabled in Committee
- Feb 11, 2025House(H) 1st Reading
- Feb 11, 2025House(H) Hearing
- Feb 11, 2025HouseCommittee(H) Referred to Committee
- Feb 10, 2025Senate(S) Transmitted to House
Show 18 earlier actions
- Feb 10, 2025Senate(S) 3rd Reading
- Feb 10, 2025Senate(S) Scheduled for 3rd Reading
- Feb 7, 2025Senate(S) 2nd Reading
- Feb 7, 2025Senate(S) Scheduled for 2nd Reading
- Feb 4, 2025SenateCommittee(S) Committee Report
- Feb 3, 2025SenateCommittee(S) Committee Executive Action
- Jan 16, 2025Senate(S) Hearing
- Jan 14, 2025SenateCommittee(S) Referred to Committee
- Jan 8, 2025Senate(S) 1st Reading
- Jan 8, 2025SenateIntroduced(S) Introduced
- Jan 8, 2025House(LC) Draft Delivered to Requester
- Dec 20, 2024House(LC) Draft Ready for Delivery
- Dec 11, 2024House(LC) Draft in Assembly
- Dec 11, 2024House(LC) Draft in Final Drafter Review
- Dec 10, 2024House(LC) Draft in Input/Proofing
- Dec 3, 2024House(LC) Draft in Edit
- Nov 27, 2024House(LC) Draft in Legal Review
- Nov 11, 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.
Expansion of Voter Oversight on Local Liabilities
The legislation systematically amends multiple statutory chapters governing counties, municipalities, and school districts to restrict unvoted debt issuance and tax levies for legal judgments and tax protests.
Connected Entities
Sources
bills.legmt.gov
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy50Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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