# Montana HB 108: Eliminate reference to personal property farm manual for property tax purposes

Montana HB 108, Eliminate reference to personal property farm manual for property tax purposes, is a 69th Legislature, Regular Session (2025) House bill sponsored by Eric Tilleman (Republican); status signed, last action 2025-04-07 (Chapter Number Assigned); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/MT-HB108-2025
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Montana HB 108
- State: Montana
- Session: 69th Legislature, Regular Session (2025)
- Title: Eliminate reference to personal property farm manual for property tax purposes
- Status: signed
- Chamber: House
- Introduced: 2024-12-20
- Last action: 2025-04-07, Chapter Number Assigned
- Sponsor: Eric Tilleman (Republican)
- Cosponsors: 1
- Subjects: Taxation, Taxation--Agriculture/Livestock, Taxation--Property
- Touches household money: yes
- Roll calls: 4 (299 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- New appraisal rules for condos, townhomes: mixed, medium. Beginning January 1, 2026, the Department of Revenue uses the sales-comparison method for residential condos when enough similar sales exist. For commercial condos, it uses the income method when enough income data exists. If data are not enough, it uses the cost method and allocates common areas b…
- Farm equipment taxes use wholesale guides: mixed, medium. Beginning January 1, 2026, the Department of Revenue sets farm implement and machinery values using average wholesale prices from national or regional guides that cover Montana. The department adopts which guides apply by rule. If a guide has no average wholesale category, the department uses a com…

## Sponsors and cosponsors

- Sponsor: Eric Tilleman (Republican), House
- Cosponsor: Wylie Galt (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-26 | Senate | Do Concur | pass | 50 | 0 |   |
| 2025-03-25 | Senate | Do Concur | pass | 50 | 0 |   |
| 2025-01-22 | House | Do Pass | pass | 100 | 0 |   |
| 2025-01-21 | House | Do Pass | pass | 99 | 0 |   |

## Actions (23)

- 2025-04-07: Chapter Number Assigned (House)
- 2025-04-07: Signed by Governor (House)
- 2025-03-31: Transmitted to Governor (House)
- 2025-03-31: Signed by President (Senate)
- 2025-03-28: Signed by Speaker (House)
- 2025-03-28: Returned from Enrolling (House)
- 2025-03-26: Sent to Enrolling (House)
- 2025-03-26: 3rd Reading (Senate)
- 2025-03-25: 2nd Reading (Senate)
- 2025-03-20: Committee Report (Senate)
- 2025-03-19: Committee Executive Action (Senate)
- 2025-02-21: Hearing (Senate)
- 2025-02-18: Referred to Committee (Senate)
- 2025-01-23: 1st Reading (Senate)
- 2025-01-22: Transmitted to Senate (House)
- 2025-01-22: 3rd Reading (House)
- 2025-01-21: 2nd Reading (House)
- 2025-01-14: Committee Report (House)
- 2025-01-14: Committee Executive Action (House)
- 2025-01-06: Hearing (House)
- 2025-01-06: 1st Reading (House)
- 2024-12-23: Referred to Committee (House)
- 2024-12-20: Introduced (House)

## Bill text

- Enrolled, 2025-04-10: [PDF](https://docs.legmt.gov/download-ticket?ticketId=ce583b64-b28a-45a2-b7d6-79c694ed789c)
- As Amended (Version 2), 2025-03-27: [PDF](https://docs.legmt.gov/download-ticket?ticketId=8cc6d7ec-ddde-415f-8050-88a650e0c99f)
- Introduced, 2024-12-20: [PDF](https://docs.legmt.gov/download-ticket?ticketId=5675defc-ad24-46fd-acb2-058d54455c9d)

## Related bills

- SB 437: Revise definition of sex in Montana law (signed)
- HB 831: Increase elderly homeowner and renter income tax credit (vetoed)
- HB 628: Revise early literacy targeted intervention laws (vetoed)
- SB 410: Provide for Montana genomic security act (vetoed)
- SB 422: Generally revise laws relating to insurance coverage relating to cancer (vetoed)
- SB 424: Revising the disabled veteran property tax assistance program (vetoed)

## Sources
- [Enrolled (PDF)](https://docs.legmt.gov/download-ticket?ticketId=ce583b64-b28a-45a2-b7d6-79c694ed789c)
- [As Amended (Version 2) (PDF)](https://docs.legmt.gov/download-ticket?ticketId=8cc6d7ec-ddde-415f-8050-88a650e0c99f)
- [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=5675defc-ad24-46fd-acb2-058d54455c9d)

## Related
- [SB 437: Revise definition of sex in Montana law](https://policyrisk.com/state-bill/MT-SB437-2025)
- [HB 831: Increase elderly homeowner and renter income tax credit](https://policyrisk.com/state-bill/MT-HB831-2025)
- [HB 628: Revise early literacy targeted intervention laws](https://policyrisk.com/state-bill/MT-HB628-2025)
- [SB 410: Provide for Montana genomic security act](https://policyrisk.com/state-bill/MT-SB410-2025)
- [SB 422: Generally revise laws relating to insurance coverage relating to cancer](https://policyrisk.com/state-bill/MT-SB422-2025)
- [SB 424: Revising the disabled veteran property tax assistance program](https://policyrisk.com/state-bill/MT-SB424-2025)
- [Montana bills](https://policyrisk.com/states/montana/bills)
- [Montana state hub](https://policyrisk.com/states/montana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MT-HB108-2025 (as of 2026-10-12).