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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)

Signed by Governor

TaxationRevenue, LocalRevenue, StateTaxation--PropertyCity OfficersCounty FinanceCounty OfficersLocal FinanceLocal GovernmentSenior CitizensRetirement

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Bill Overview

Analyzed Economic Effects

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

Property tax break for senior housing

The law exempts approved senior care and housing projects from all property taxes. Only 501(c)(3) Montana nonprofits formed to develop senior housing can sponsor a project. Starting in 2026, the exemption begins the first tax year after Department of Revenue approval and runs up to 5 years, with one 5-year renewal, or until the project is fully operating. It covers existing and new buildings in the project, and sponsor-owned rentals keep the exemption. It ends for any lot or building at the start of the year if it is leased or sold to a non-exempt owner-operator; donors who keep a piece of land keep the break only until the term ends, units are occupied, or a business there opens to the public. Projects may be up to 250 acres, and no more than 20% of land can be used for related commercial uses like clinics, stores, or restaurants.

Local approval and rules for projects

A nonprofit sponsor must petition the local government for preapproval. The local body gives notice, holds a hearing, and must find 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. Projects must follow local planning, zoning, sanitary, and building rules. Sponsors must give seniors priority when filling units. Sponsors also file a yearly report to the local body until the exemption ends. The Department of Revenue can issue rules to run the program.

Sponsors & Cosponsors

Sponsor

  • Amy Regier

    Republican • House

Cosponsors

  • Dave Fern

    Democrat • Senate

Roll Call Votes

All Roll Calls

Yes: 279 • No: 18

Senate vote • 4/22/2025

Do Concur

Yes: 43 • No: 7

Senate vote • 4/18/2025

Do Concur

Yes: 43 • No: 7

House vote • 4/5/2025

Do Pass

Yes: 94 • No: 4

House vote • 4/4/2025

Do Pass

Yes: 99 • 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

    4/22/2025Senate

  9. 2nd Reading

    4/18/2025Senate

  10. Committee Report

    4/16/2025Senate

  11. Committee Executive Action

    4/16/2025Senate

  12. Hearing

    4/9/2025Senate

  13. Referred to Committee

    4/7/2025Senate

  14. 1st Reading

    4/7/2025Senate

  15. Transmitted to Senate

    4/5/2025House

  16. 3rd Reading

    4/5/2025House

  17. 2nd Reading

    4/4/2025House

  18. Committee Report

    4/3/2025House

  19. Committee Executive Action

    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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