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MontanaHB 14069th Legislature, Regular Session (2025)HouseWALLET

Provide property tax assistance for law enforcement and firefighters injured in the line of duty

Sponsored By: Curtis Schomer (Republican)

Signed by Governor

Taxation--PropertyTaxationFires and Fire ProtectionLaw EnforcementRevenue, LocalRevenue, StateRule Making

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Property tax relief for injured responders

Beginning January 1, 2026, injured first responders and some surviving spouses pay less property tax on their primary home. The tax rate equals the standard residential rate times 0%, 20%, 30%, or 50% based on income. Singles: 0% to $45,803; 20% $45,804–$50,384; 30% $50,385–$54,963; 50% $54,964–$59,554. Married/household: 0% to $54,963; 20% $54,964–$59,544; 30% $59,545–$64,124; 50% $64,125–$68,705. Surviving spouses: 0% to $38,169; 20% $38,170–$42,750; 30% $42,751–$47,330; 50% $47,331–$51,911. You must own and live in the home at least 7 months; you can count time in more than one dwelling to reach 7 months. Surviving spouses must be unmarried and provide an employer letter on the line‑of‑duty death or disability. Police, paid and volunteer firefighters, and volunteer emergency care providers qualify when injured in the line of duty. Income limits update each year with PCE inflation and never go down.

Apply and keep responder property tax aid

File your first application by April 15 of the year you first claim the aid. You must list your and your spouse’s qualifying income, confirm you own and live in the home, and give Social Security numbers. After you are approved, you do not reapply; the department checks your eligibility each year. The department may verify SSA and VA benefits and investigate false statements; penalties for false swearing apply. If more than one property tax program fits, you get the one that saves you the most. Time rules: you get a full year of help if you live there the rest of the first year or the whole year; help is prorated if you sell and do not buy another home; buyers usually do not get partial‑year aid unless the tax notice went out before the sale.

Sponsors & Cosponsors

Sponsor

  • Curtis Schomer

    Republican • House

Cosponsors

  • Dave Fern

    Democrat • Senate

Roll Call Votes

All Roll Calls

Yes: 286 • No: 12

Senate vote • 4/22/2025

Do Concur

Yes: 45 • No: 5

Senate vote • 4/18/2025

Do Concur

Yes: 46 • No: 3

House vote • 1/31/2025

Do Pass

Yes: 97 • No: 2

House vote • 1/30/2025

Do Pass

Yes: 98 • No: 2

Actions Timeline

  1. Chapter Number Assigned

    5/16/2025House

  2. Signed by Governor

    5/13/2025House

  3. Transmitted to Governor

    5/5/2025House

  4. Signed by President

    5/2/2025Senate

  5. Signed by Speaker

    5/1/2025House

  6. Returned from Enrolling

    4/25/2025House

  7. Sent to Enrolling

    4/22/2025House

  8. 3rd Reading

    4/22/2025Senate

  9. 2nd Reading

    4/18/2025Senate

  10. Committee Report

    4/16/2025Senate

  11. Committee Executive Action

    4/16/2025Senate

  12. Hearing

    3/19/2025Senate

  13. Referred to Committee

    2/18/2025Senate

  14. Revised Fiscal Note Printed

    2/6/2025House

  15. 1st Reading

    2/3/2025Senate

  16. Fiscal Note Unsigned

    2/3/2025House

  17. Revised Fiscal Note Received

    1/31/2025House

  18. Transmitted to Senate

    1/31/2025House

  19. 3rd Reading

    1/31/2025House

  20. 2nd Reading

    1/30/2025House

  21. Revised Fiscal Note Requested

    1/27/2025House

  22. Committee Report

    1/24/2025House

  23. Committee Executive Action

    1/24/2025House

  24. Fiscal Note Printed

    1/21/2025House

  25. Fiscal Note Signed

    1/21/2025House

Bill Text

  • Enrolled

    4/23/2025

    PDF

  • As Amended (Version 2)

    1/24/2025

    PDF

  • Introduced

    1/8/2025

    PDF

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