Montana / State / 2025 Session

House Bill 231 and Senate Bill 542 (2025) Cut residential property tax rates, and with them the value of the disabled veteran program

Catalog reconciledEnactedFigure moved

Signed

Restricts benefits Lowers residential rates, and the disabled veteran benefit is a percentage of the rate, so the average benefit fell from $2,335 to $1,913.

The 2025 property tax rewrite replaced the flat residential rate with a tiered homestead structure for primary residences and long-term rentals. Because the disabled veteran benefit is a percentage reduction of the rate rather than an exemption of value, cutting the rate cuts the benefit. Department of Revenue data reported by the Revenue Interim Committee shows the average disabled veteran benefit falling from $2,335 in 2024 to $1,913 in 2025, and the total benefit to participants falling from $8.07 million to $6.91 million, even though the number of participants rose from 3,455 to 3,612. This is the clearest example in the catalog of a general tax cut reducing a veteran benefit, and it is why the entry states the reduction as a percentage rather than a dollar figure.

Progress

Path to law: Bill in a two-chamber legislature

  1. Introduced Done, House
  2. In committee Done, House Taxation and Appropriations, then Senate Taxation
  3. Passed one chamber Done, House
  4. Passed both chambers Done, The Senate passed it amended on April 25, 2025, the House did not concur, and both chambers adopted the conference committee report
  5. Signed by the governor Done, SB 542 was signed the same day
  6. In effect Done,

Sponsors

  • Llew JonesSponsor, Republican, House, District 18
  • Brandon LerCo-sponsor, Republican, House, District 33
  • Sherry EssmannCo-sponsor, Republican, House, District 49
  • Russ MinerCo-sponsor, Republican, House, District 26
  • Wendy McKameyCo-sponsor, Republican, Senate, District 12
  • Dave FernCo-sponsor, Democratic, Senate, District 2
  • Josh KassmierCo-sponsor, Republican, Senate, District 13
  • Marta BertoglioCo-sponsor, Republican, House, District 75
  • Courtenay SprungerCo-sponsor, Republican, House, District 7
  • Shane MorigeauCo-sponsor, Democratic, Senate, District 50
  • Curtis CochranCo-sponsor, Republican, House, District 90
  • Steve FitzpatrickCo-sponsor, Republican, House, District 24
  • Melissa NikolakakosCo-sponsor, Republican, House, District 20
  • Greg HertzCo-sponsor, Republican, Senate, District 7
  • Curtis SchomerCo-sponsor, Republican, House, District 48
  • Eric TillemanCo-sponsor, Republican, House, District 23
  • Russ TempelCo-sponsor, Republican, Senate, District 14
  • Julie DarlingCo-sponsor, Republican, House, District 84
  • Gary ParryCo-sponsor, Republican, House, District 35
  • Ken WalshCo-sponsor, Republican, House, District 69
  • George NikolakakosCo-sponsor, Republican, House, District 22
  • Brad BarkerCo-sponsor, Republican, House, District 55
  • Mike CuffeCo-sponsor, Republican, Senate, District 1
  • Tom McGillvrayCo-sponsor, Republican, Senate, District 26
  • Bruce "Butch" GillespieCo-sponsor, Republican, Senate, District 9
  • David BedeyCo-sponsor, Republican, House, District 86
  • Gregg HunterCo-sponsor, Republican, Senate, District 15

What it touches

  • Mont. Code Ann. § 15-6-134
  • Mont. Code Ann. § 15-6-311

Catalog entries (2)

Official record

Read House Bill 231 and Senate Bill 542 (2025) on the jurisdiction's own record