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MontanaHB 92069th Legislature, Regular Session (2025)HouseWALLET

Provide property tax exemption for senior care facilities and housing

Sponsored By: Amy Regier (Republican)

Became Law

Taxation (Generally)Revenue, LocalRevenue, StateTaxation--PropertyCity OfficersCounty FinanceCounty OfficersLocal FinanceLocal GovernmentSenior CitizensRetirement

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Bill Overview

Analyzed Economic Effects

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

Property tax break for senior housing projects

Beginning in 2026, approved senior care and housing projects get a property tax exemption after Department of Revenue approval. The exemption starts on January 1 after approval and lasts up to 5 years, or until the project is final and operational. It covers new construction, and renting the property during this time does not end the break. In the year the first exemption ends, the sponsor or owner‑operator may apply to renew for another 5 years, covering all property used for senior care and housing. A donor who kept a parcel inside the project keeps the exemption on that land until the exemption expires, the project becomes operational, or a business there opens to the public.

Limits and rules for exempt senior projects

Senior care projects must follow local planning, zoning, sanitary, and building rules. No more than 20% of project land may be used for ancillary businesses like clinics, rehab centers, stores, restaurants, pharmacies, or related workforce housing. If a sponsor sells or leases a lot or building to a non‑tax‑exempt owner‑operator, the exemption ends on the next January 1. The sponsor’s board must file a yearly activity report with the local government until the exemption ends.

Seniors get priority for housing units

Senior housing owners and sponsors must give occupancy preference to seniors. This rule starts January 1, 2026.

Local approval and filing steps for exemption

Tax‑exempt sponsors can petition the local government for preapproval. The local body must give notice, hold a hearing, and may approve by resolution if it finds a compelling need. If approved, the sponsor has 2 years to apply to the Department of Revenue; if denied, it may refile after 3 months. The application must include the petition and approval resolution, and the Department records approved exemptions with the county. The Department may adopt rules, clerks send mill levies by the second Monday in September (or within 30 days of certified values), the Department computes and notifies by the second Monday in October and may omit the new owner's name to meet the deadline; these projects are an exception to the usual land‑split tax rule.

Sponsors & Cosponsors

Sponsor

  • Amy Regier

    Republican • House

Cosponsors

  • Dave Fern

    Democrat • Senate

Roll Call Votes

All Roll Calls

Yes: 277 • No: 18

House vote • 4/22/2025

Do Concur

Yes: 43 • No: 7

House vote • 4/18/2025

Do Concur

Yes: 42 • No: 7

House vote • 4/5/2025

Do Pass

Yes: 94 • No: 4

House vote • 4/4/2025

Do Pass

Yes: 98 • No: 0

Actions Timeline

  1. Chapter Number Assigned

    5/19/2025House

  2. Signed by Governor

    5/13/2025House

  3. Transmitted to Governor

    5/7/2025House

  4. Signed by President

    5/6/2025Senate

  5. Signed by Speaker

    5/2/2025House

  6. Returned from Enrolling

    4/28/2025House

  7. Sent to Enrolling

    4/22/2025House

  8. 3rd Reading Concurred

    4/22/2025Senate

  9. 2nd Reading Concurred

    4/18/2025Senate

  10. Committee Report--Bill Concurred

    4/16/2025Senate

  11. Committee Executive Action--Bill Concurred

    4/16/2025Senate

  12. Hearing

    4/9/2025Senate

  13. Referred to Committee

    4/7/2025Senate

  14. First Reading

    4/7/2025Senate

  15. Transmitted to Senate

    4/5/2025House

  16. 3rd Reading Passed

    4/5/2025House

  17. 2nd Reading Passed

    4/4/2025House

  18. Committee Report--Bill Passed

    4/3/2025House

  19. Committee Executive Action--Bill Passed

    4/2/2025House

  20. Hearing

    4/2/2025House

  21. Fiscal Note Printed

    4/2/2025House

  22. Fiscal Note Signed

    4/2/2025House

  23. Fiscal Note Received

    4/2/2025House

  24. Hearing Canceled

    4/2/2025House

  25. Hearing

    4/1/2025House

Bill Text

  • Enrolled

    4/23/2025

    PDF

  • Introduced

    3/28/2025

    PDF

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