# Montana SB 172: Revise resort tax eligibility and allow use for workforce housing

Montana SB 172, Revise resort tax eligibility and allow use for workforce housing, is a 69th Legislature, Regular Session (2025) Senate bill sponsored by Dave Fern (Democrat); status signed, last action 2025-04-03 (Chapter Number Assigned); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/MT-SB172-2025
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Montana SB 172
- State: Montana
- Session: 69th Legislature, Regular Session (2025)
- Title: Revise resort tax eligibility and allow use for workforce housing
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-04-03, Chapter Number Assigned
- Sponsor: Dave Fern (Democrat)
- Cosponsors: 2
- Subjects: Housing, Local Government, Local Finance, Taxation--Sales
- Touches household money: yes
- Roll calls: 5 (233 yes, 164 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Voter-approved 1% resort tax for housing and infrastructure: mixed, low. Resort communities, areas, and districts can add up to an extra 1% resort tax if voters approve by majority vote. The ballot must list the exact uses, and the money can only fund infrastructure or workforce housing. If the extra tax is for infrastructure, it ends when the named debts and project co…

## Sponsors and cosponsors

- Sponsor: Dave Fern (Democrat), Senate
- Cosponsor: Mark Thane (Democrat), House
- Cosponsor: Pat Flowers (Democrat), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-21 | House | Do Concur | pass | 57 | 40 |   |
| 2025-03-20 | House | AMD-SB0172.002.001 Mercer DO PASS | fail | 38 | 62 |   |
| 2025-03-20 | House | Do Concur | pass | 58 | 42 |   |
| 2025-02-12 | Senate | Do Pass | pass | 38 | 12 |   |
| 2025-02-11 | Senate | Do Pass | pass | 42 | 8 |   |

## Actions (24)

- 2025-04-03: Chapter Number Assigned (Senate)
- 2025-04-03: Signed by Governor (Senate)
- 2025-03-27: Transmitted to Governor (Senate)
- 2025-03-27: Signed by Speaker (House)
- 2025-03-27: Signed by President (Senate)
- 2025-03-25: Returned from Enrolling (Senate)
- 2025-03-21: Sent to Enrolling (Senate)
- 2025-03-21: 3rd Reading (House)
- 2025-03-20: 2nd Reading (House)
- 2025-03-20: 2nd Reading Motion to Amend (House)
- 2025-02-21: Committee Report (House)
- 2025-02-21: Committee Executive Action (House)
- 2025-02-14: Hearing (House)
- 2025-02-13: 1st Reading (House)
- 2025-02-13: Referred to Committee (House)
- 2025-02-13: Transmitted to House (Senate)
- 2025-02-12: 3rd Reading (Senate)
- 2025-02-11: 2nd Reading (Senate)
- 2025-02-06: Committee Report (Senate)
- 2025-02-06: Committee Executive Action (Senate)
- 2025-01-23: Hearing (Senate)
- 2025-01-21: Referred to Committee (Senate)
- 2025-01-20: 1st Reading (Senate)
- 2025-01-17: Introduced (Senate)

## Bill text

- Enrolled, 2025-03-24: [PDF](https://docs.legmt.gov/download-ticket?ticketId=ed69decd-0e42-458d-8316-f90f3a062aea)
- As Amended (Version 2), 2025-02-10: [PDF](https://docs.legmt.gov/download-ticket?ticketId=13694a35-c02b-43e8-9942-d950ebd2d9a0)
- Introduced, 2025-01-17: [PDF](https://docs.legmt.gov/download-ticket?ticketId=44e1c20b-2891-4ce7-9470-2f2b167503af)

## 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=ed69decd-0e42-458d-8316-f90f3a062aea)
- [As Amended (Version 2) (PDF)](https://docs.legmt.gov/download-ticket?ticketId=13694a35-c02b-43e8-9942-d950ebd2d9a0)
- [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=44e1c20b-2891-4ce7-9470-2f2b167503af)

## 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-SB172-2025 (as of 2026-10-12).