# Montana HB 483: Revise laws to reduce property taxes while preserving the current 95 school equalization mills

Montana HB 483, Revise laws to reduce property taxes while preserving the current 95 school equalization mills, is a 69th Legislature, Regular Session (2025) House bill sponsored by Courtenay Sprunger (Republican); status signed, last action 2025-05-16 (Chapter Number Assigned); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/MT-HB483-2025
- 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 483
- State: Montana
- Session: 69th Legislature, Regular Session (2025)
- Title: Revise laws to reduce property taxes while preserving the current 95 school equalization mills
- Status: signed
- Chamber: House
- Introduced: 2025-02-12
- Last action: 2025-05-16, Chapter Number Assigned
- Sponsor: Courtenay Sprunger (Republican)
- Cosponsors: 1
- Subjects: Education - K-12, Taxation--Property, Revenue, State, Education - School Finance, State Finance, Counties
- Touches household money: yes
- Roll calls: 4 (272 yes, 26 no in all)
- Economic provisions PRIA read: 10

## Summary

No summary available.

## Bill overview: provisions PRIA read

- FY2026 boost for buses and school aid: benefit, high. By May 15, 2025, the revenue department gives the superintendent an estimate of levy revenue above $441.624 million for FY2026. If the excess is more than $0 but under $24.5 million, the superintendent raises transportation mileage rates so total state busing payments increase by that amount, cappe…
- More state money for school buses: benefit, medium. Beginning July 1, 2025, the state pays about 75% of eligible school transportation reimbursement, up to half of a district’s transportation fund. Available revenue is split three‑fourths from the state and one‑fourth from the county. Counties get one‑third of the state payment as their apportionmen…
- Reappraisal guardrails to hold taxes flat: benefit, medium. Each year, the revenue department and OPI review how reappraisal affects school aid and property taxes. By May 1, OPI adjusts guaranteed tax base multipliers so reappraisal does not cause a statewide property tax increase. If HB 156 is also law, a replacement section takes effect July 1, 2026 to co…
- New county school mills on property: cost, medium. County commissioners levy two new, fixed school taxes. Elementary gets 33 mills ($33 per $1,000 of taxable value). High school gets 22 mills ($22 per $1,000). These apply to taxable property, with certain statutory exemptions. Money funds BASE school programs and the school equalization account. An…
- 1.5-mill tax in five counties: cost, low. Cascade, Lewis and Clark, Missoula, Silver Bow, and Yellowstone counties must levy 1.5 mills each year. That is $1.50 per $1,000 of taxable value. Money goes to vocational‑technical education budgets.
- Facility and technology funding changes: mixed, medium. The state changes how major maintenance aid is figured, using the latest taxable value and multiplying the statewide ratio by 187%. Districts may ask voters for technology levies (up to 10 years for levies approved after July 1, 2013). Trustees can levy taxes or issue bonds for joint school constru…
- Rules for BASE and GTBA aid: mixed, medium. The law defines how to compute a district’s minimum BASE budget. It uses 80% of basic and per‑ANB entitlements, 100% of several targeted payments, and 140% of special education costs. Guaranteed tax base aid can cover up to 35.3% of basic and per‑ANB entitlements, and up to 40% of special education…
- New levy growth and counting rules: mixed, medium. Local governments may set mills to raise last year’s property taxes plus half of the average inflation over the last three years. Mills are based on current taxable value minus newly taxable property. Newly taxable property includes annexations, new or expanded buildings, some first sales into clas…
- Budget caps for school aid increases: mixed, medium. If HB 2 is also law, Transportation Aid must rise to match new mileage rates but cannot exceed $36.5 million in FY2026 or FY2027. The K‑12 BASE Aid budget for FY2026 must also rise as needed, but the increase cannot be more than $25.6 million. These limits cap how much the state adds for these prog…
- How big mines are taxed for schools: mixed, low. Large mineral projects stay subject to statewide and basic county school levies on their total taxable value. Any value increases after a permit are allocated under an existing rule and are treated differently from regular local levies.

## Sponsors and cosponsors

- Sponsor: Courtenay Sprunger (Republican), House
- Cosponsor: Greg Hertz (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-22 | Senate | Do Concur | pass | 46 | 4 |   |
| 2025-04-18 | Senate | Do Concur | pass | 49 | 1 |   |
| 2025-04-05 | House | Do Pass | pass | 87 | 11 |   |
| 2025-04-03 | House | Do Pass | pass | 90 | 10 |   |

## Actions (35)

- 2025-05-16: Chapter Number Assigned (House)
- 2025-05-13: Signed by Governor (House)
- 2025-05-05: Transmitted to Governor (House)
- 2025-05-02: Signed by President (Senate)
- 2025-05-01: Signed by Speaker (House)
- 2025-04-25: Returned from Enrolling (House)
- 2025-04-22: Sent to Enrolling (House)
- 2025-04-22: 3rd Reading (Senate)
- 2025-04-18: 2nd Reading (Senate)
- 2025-04-16: Committee Report (Senate)
- 2025-04-16: Committee Executive Action (Senate)
- 2025-04-12: Hearing (Senate)
- 2025-04-11: Revised Fiscal Note Printed (House)
- 2025-04-09: Revised Fiscal Note Signed (House)
- 2025-04-09: Revised Fiscal Note Received (House)
- 2025-04-07: Referred to Committee (Senate)
- 2025-04-07: 1st Reading (Senate)
- 2025-04-05: Transmitted to Senate (House)
- 2025-04-05: 3rd Reading (House)
- 2025-04-03: 2nd Reading (House)
- 2025-03-31: Revised Fiscal Note Requested (House)
- 2025-03-31: Committee Report (House)
- 2025-03-31: Committee Executive Action (House)
- 2025-03-01: Hearing (House)
- 2025-03-01: Rereferred to Committee (House)
- 2025-02-28: Committee Report (House)
- 2025-02-28: Committee Executive Action (House)
- 2025-02-27: Fiscal Note Printed (House)
- 2025-02-27: Fiscal Note Signed (House)
- 2025-02-27: Fiscal Note Received (House)
- 2025-02-14: Hearing (House)
- 2025-02-13: 1st Reading (House)
- 2025-02-13: Referred to Committee (House)
- 2025-02-12: Fiscal Note Requested (House)
- 2025-02-12: Introduced (House)

## Bill text

- Enrolled, 2025-04-23: [PDF](https://docs.legmt.gov/download-ticket?ticketId=3234a1fd-fe03-4e9d-8486-667aa03ec085)
- As Amended (Version 2), 2025-03-31: [PDF](https://docs.legmt.gov/download-ticket?ticketId=454a4721-d3f6-4606-a8a4-ce10f31eed7e)
- Introduced, 2025-02-12: [PDF](https://docs.legmt.gov/download-ticket?ticketId=eee60066-fe85-4182-9bbb-fcd419cb6ab3)

## 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=3234a1fd-fe03-4e9d-8486-667aa03ec085)
- [As Amended (Version 2) (PDF)](https://docs.legmt.gov/download-ticket?ticketId=454a4721-d3f6-4606-a8a4-ce10f31eed7e)
- [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=eee60066-fe85-4182-9bbb-fcd419cb6ab3)

## 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-HB483-2025 (as of 2026-10-12).
