MontanaHB 1869th Legislature, Regular Session (2025)HouseWALLET

Deposit non-levy revenue in school equalization and property tax relief account

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

4 provisions identified: 3 benefits, 0 costs, 1 mixed.

Changes start July 1, 2025

Beginning July 1, 2025, all changes in this act take effect.

County school taxes go to state fund

Revenue from the county’s basic school levies (33 mills elementary, 22 mills high school) and listed sources goes to the state School Equalization and Property Tax Reduction Account. This includes oil and natural gas production taxes. County treasurers must keep separate accounting for high school revenue. They must send any surplus to the state right away and each month, with a final payment due by June 20 each year.

Other local revenues added to school equalization

Money received under section 17-3-221 is split: 50% to each county’s general fund and 50% to the state School Equalization and Property Tax Reduction Account for that county’s elementary BASE funding. Most fines and penalties under school laws (not justice court) go to the county’s elementary equalization fund. After each term, the district court clerk must report these fines to the county superintendent.

Bentonite tax split for schools and counties

The state splits the bentonite mining production tax. 1.30% goes to the Montana university system fund. 20.75% goes to the School Equalization and Property Tax Reduction Account. 77.95% goes to the county where the mine is, based on current mill levies. Older mines had a phase‑in; for tax years starting after December 31, 2014, the full new split applies.

Sponsors & Cosponsors

Sponsor

Mark Thane
Democrat • House

Cosponsors

Dave Fern
Democrat • Senate

Roll Call Votes

All Roll Calls

Yes: 287 • No: 11

House vote • 3/21/2025

Do Concur

Yes: 42 • No: 8

House vote • 2/13/2025

Do Concur

Yes: 47 • No: 3

House vote • 1/16/2025

Do Pass

Yes: 98 • No: 0

House vote • 1/10/2025