November 12 & 13, 2025

Agenda

November 12, 2025

Minutes – Audio / Video

November 13, 2025

Minutes – Audio / Video

November 12
SJ 8: Special District Study

• Special Purpose Districts – Department of Administration
  
  

Property Classification Study

• Property Classification Differs Greatly by State
  
  

Impacts of Property Value and Tax Changes

• LFD Property Update FY 2026
• Back to the Future: A Lookback at Montana’s Changing Economy
• Economic Industries & Income Taxes
  
  

Implementation of SB 542/HB 231

• Impact of SB 542/HB 231 on Property Taxes – Slides, Data
• Tax Increment Financing (TIF)
• MACo Aggregate County Mills FY26
• MLCT SB 542/HB 231 Handout
• MASBO Key Issues Summary
• Commissioner Briggs Testimony
• Impacts of SB 542/HB 231 on Montana Public Schools – Slides – Handout
• Ballot and Resolution Requirements Impacted by Residential Property Tax Changes
  
  

Agency Monitoring: Administrative Rule Review

• Administrative Rule Review
• MAR Notice No. 2025-430.1
  
  

November 13
Agency Monitoring: Montana Tax Appeal Board

• MTAB Pending Appeals
• Rulemaking – Senate Bill 302
• MAR Notice No. 2025-365.1
  
  

Revenue Estimating and Monitoring

• General Fund Revenue Update
  
  

State Impact of H.R. 1

• HR 1 Tax Provisions: Distributional Impacts in Montana
  
  

Sales Tax Model Study

• Constitutional Sales Tax Provisions
• Department of Revenue’s Sales Tax Model
  
  

Agency Monitoring: Department of Revenue

• Major Case Update
• Final Annual Performance Report for the 2025 Biennium
• Quality of Reappraisal 2025 (slides)
• Measuring the Quality of Reappraisal
• Informal Reviews and Appeals
• Class Four Property Tax Rates
  
  

Property Taxation of Utilities, Telecoms, and Refineries

• Overview of Centrally Assessed Property Valuation and Apportionment
• Industrial Property
• Public Comment: Montana Taxpayers Association
  
  

Tax Benefits for Veterans

• Tax Benefits for Veterans
  
  

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