February 23 & 24, 2026

Agenda

February 23, 2026

Minutes – Audio / Video

February 24, 2026

Minutes – Audio / Video

February 23, 2026
Voted Levies & Bonds Study

• Voted Levies & Bonds: Data
• Senate Bill 204
  
  

Agency Monitoring: Department of Revenue

• Department of Revenue Major Case Update
• Informal Reviews and Appeals
  
  

Required Reports: Department of Revenue

• 2026 List of Student Scholarship Organizations
• 2026 Report on Student Scholarship Organization Credit
• Report on the Qualified Endowment Credit
  
  

Implementation of SB 542/HB 231

• SB 542 memo: Legal Analysis of Property Tax Classes and Rates
• PD 5: Requirements for ballot or resolution language estimating property tax impacts
• Comments on PD 5 – Shelley Turner, MASBO
• PD 4: Eligibility for state property tax assistance
  
  

Real Property Tax Exemptions Performance Audit

• Real Property Tax Exemptions Follow-Up
  
  

February 24, 2026
Agency Monitoring: Montana Tax Appeal Board

• MTAB Active Case List
• MTAB Appeal Count
  
  

Revenue Estimating and Monitoring

• General Fund Revenue Update
  
  

Property Classification Study

• Tax Classification Scenarios
  
  

Tax Credit Review: Elderly Homeowner and Renter Credit

• Elderly Homeowner and Renter Credit
• Tax Credit Review worksheet
  
  

Agency Monitoring: Administrative Rule Review

• Administrative Rule Review
  
  

SJ 8: Special District Study

• Senate Bill 539
• Special Districts Theory – Ashley Kent, MSU Local Government Center

***The agenda and meeting materials for the joint meeting with the Modernization and Risk Analysis (MARA) Committee will be posted on the MARA website.

School District Levies & Bonds – Shelley Turner, MASBO

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