All Roll Calls
Yes: 285 • No: 12
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)
Became Law
Taxation--PropertyTaxation (Generally)Fires and Fire ProtectionLaw EnforcementRevenue, LocalRevenue, StateRule Making
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 0 costs, 1 mixed.
Lower property taxes for injured responders and spouses
Beginning January 1, 2026, your home’s property tax rate is lower if you are a qualified first responder or a surviving spouse. The usual 15-6-134 rate is multiplied by a percentage from income tiers (examples: 0%, 20%, 30%, 50%). You must own or hold the home under contract for deed and live there at least 7 months in the tax year; time in more than one home can add up to 7 months. Surviving spouses must be unmarried, own and live in the home, and have an employer letter showing a line‑of‑duty death or death from a disability caused by a line‑of‑duty injury. Living responders with certain disability retirements and injured volunteer emergency care providers with covered workers’ comp benefits can qualify.
Income limits rise with inflation each year
Beginning January 1, 2026, the income limits for this tax help are updated each year for inflation using the PCE factor. The limits are rounded to the nearest dollar and never go down year to year. The Department of Revenue must set the 2026 limits using this rule.
Apply once, yearly check for responder tax help
Starting January 1, 2026, first‑time applicants must file by April 15 of the year they first claim help. Once approved, you verify eligibility each year but do not reapply. The department can verify Social Security numbers and VA benefits, investigate residency, and penalize false statements. It can also place you in the program that gives the greater tax break if rules overlap. You get full‑year help if you live in the home all year, stay there the rest of the first year, or it is on the tax roll when sent. If you sell and buy no replacement home that year, help is prorated by the days you owned it; buyers generally do not get help for the purchase year unless the sale is after the tax notice is sent.
Sponsors & Cosponsors
Sponsor
Curtis Schomer
Republican • House
Cosponsors
Dave Fern
Democrat • Senate
Roll Call Votes
House vote • 4/22/2025
Do Concur
Yes: 45 • No: 5
House vote • 4/18/2025
Do Concur
Yes: 45 • 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
Chapter Number Assigned
5/16/2025HouseSigned by Governor
5/13/2025HouseTransmitted to Governor
5/5/2025HouseSigned by President
5/2/2025SenateSigned by Speaker
5/1/2025HouseReturned from Enrolling
4/25/2025HouseSent to Enrolling
4/22/2025House3rd Reading Concurred
4/22/2025Senate2nd Reading Concurred
4/18/2025SenateCommittee Report--Bill Concurred
4/16/2025SenateCommittee Executive Action--Bill Concurred
4/16/2025SenateHearing
3/19/2025SenateReferred to Committee
2/18/2025SenateRevised Fiscal Note Printed
2/6/2025HouseFirst Reading
2/3/2025SenateFiscal Note Unsigned
2/3/2025HouseRevised Fiscal Note Received
1/31/2025HouseTransmitted to Senate
1/31/2025House3rd Reading Passed
1/31/2025House2nd Reading Passed
1/30/2025HouseRevised Fiscal Note Requested
1/27/2025HouseCommittee Report--Bill Passed as Amended
1/24/2025HouseCommittee Executive Action--Bill Passed as Amended
1/24/2025HouseFiscal Note Printed
1/21/2025HouseFiscal Note Signed
1/21/2025House
Bill Text
Enrolled
4/23/2025
As Amended (Version 2)
1/24/2025
Introduced
1/8/2025