Montana State Legislature

2009-2010 Revenue and Transportation Committee

The Revenue and Transportation Committee is a 12-member, joint bipartisan committee of the Legislature that meets between legislative sessions. It has administrative rule review, draft legislation review, program evaluation, and monitoring responsibilities for the Montana Department of Revenue and the Montana Department of Transportation.

The committee also conducts interim studies and generally reviews matters related to taxation and transportation.

November 19, 2010 Full Committee
Agenda (Revised 11-18-10)
Overview of Montana's Labor and Business Trends -- Barbara Wagner, Department of Labor and Industry
Montana's Economic Recovery -- Patrick Barkey and Paul Polzin, Bureau of Business and Economic Research, U of M
Economic Impact Statement MAR Notice 42-2-845 -- Department of Revenue
Economic Impact Statement Mar Notice 42-2-846 -- Department of Revenue
Tax Haven Report -- Department of Revenue
Administrative Rule Review - Jaret Coles
Economic Impact Statements - Proposed Rules MAR 42-2-845 and MAR 42-2-846 - Lee Heiman

September 15-16, 2010 Full Committee

Revised Draft Agenda

The Macroeconomic Landscape for Montana and the U.S. 2011-2013 - James Diffley, IHS Global Insight

The Economic Outlook for Montana and the U.S. - Steve Cochrane, Moody's Analytics

Memorandum on revising revenue estimating process - Jeff Martin

Memorandum on insurance by the mile - Megan Moore

Memorandum on agricultural land value before reappraisal - Jaret Coles

Appendix A on agricultural land value before reappraisal

Appendix B on agricultural land value before reappraisal

Committee Requested Bill Drafts

LC 0147 - Reduce tax rate on class four property under certain conditions
LC 8001 - Public disclosure of realty transfer certificate for class four residential property
LC 8002 - Public disclosure of realty transfer certificates for class four commercial property

Other Bill Draft
LC 4007 - Create a commercial property reappraisal subcommittee

Department of Revenue Reports - Alternative approach to cyclical reappraisal; Commercial property cap. rates; Commercial property income valuation components; Fiscal impacts of LC0147

August 2, 2010 Subcommittee
Agricultural Land & Forest Land Property Reappraisal Agenda

Residential & Commercial Property Reappraisal
Agenda
Proposed Outline -- Adjust (residential) tax rate on property with loss in taxable value
August 2-3, 2010 Full Committee
Revised Agenda
Memorandum Overview and options for estimating general fund revenue
Understanding and Improving Forecasts Patrick Barkey, University of Montana
Forecasting State Tax Revenue Myles Watts, Montana State University

Property Tax Circuit Breaker Bill Drafts
LC 4005 - Establish a circuit breaker income tax credit for property taxes paid
Revenue Analysis of LC 4005 -- Department of Revenue
LC 4006 - Revise the income threshold levels & percentage multipliers under the property tax assistance programs
Revenue Analysis of LC 4006 -- Department of Revenue

Other Bill Drafts
LC 4000 - Repeal an inoperative business equipment property tax reimbursement
LC 4001 - Repeal Montana Capital Company Act
LC 4003 - Correct an adjusted tax rate under the extended property tax assistance program for tax year 2014
LC 4004 - Reduce the withholding tax rate for lottery winnings
LC 8889 - Clarify the provisions of the entitlement share payment program
LC 8890 - Correct the terminology describing agency liquor stores

Department of Revenue Legislative Proposals
Limit federal income tax deduction for trusts
Improve property tax administration
Improve liquor control laws
Improve state tax administration

Department of Revenue Reports

Administrative Rule Review

April 29, 2010 Subcommittee Meetings
Agricultural Land and Forest Land Property Reappraisal Subcommittee -- Agenda (Revised) --
Letter in response to Sen. Peterson's question on Lucas vs. Montana Department of Revenue
Lucas v. Montana DOR -- Petitioner PowerPoint
Department of Revenue Reports -- For both subcommittees--see report title headings

Residential and Commercial Property Reappraisal Subcommittee -- Agenda (Revised)
Memorandum on discussion regarding residential property reappraisal

Memorandum on implications of sales assessment ratio studies on possible legislation and Sample of effects on residential appraised values taken from Westlaw
April 29-30, 2010 Full Committee
Agenda
Preserving Montana's Alcohol Regulatory System
Memorandum on the revenue estimating process
Memorandum on the overview of revenue estimating procedures in other states and Legislative Budget Procedures (Revenue Forecast) in other states
Preliminary Ratio Study Analysis Bob Gloudemans
Memorandum on property tax circuit breaker options
Memorandum on proposed bill draft requests to clarify, simplify, or repeal certain tax provisions
Procedures for interim committee review, request and drafting of agency legislation
Memorandum on mileage-based motor vehicle insurance
Administrative Rule Review -- Lee Heiman
Department of Revenue Reports

February 18, 8:00 am, Room 137, Agricultural Land and Forest Land Property Reappraisal Subcommittee
Revised agenda
Memorandum on Loss of Taxing Authority for Local Governments--Replace Protested Payments
Memorandum on Feasibility of recertifying taxable values and revising mill levies
Memorandum on Phase-in of Agricultural Land Values
Department of Revenue Reports -- Agricultural-related reports
February 18, 8:00 am, Room 102, Residential and Commercial Property Reappraisal Subcommittee
Revised agenda
Memorandum on Loss of Taxing Authority for Local Governments--Replace Protested Payments
Memorandum on Feasibility of recertifying taxable values and revising mill levies
Department of Revenue Reports -- Commercial and residential-related reports
Memorandum on Alternatives for Deferral of Property Taxes
February 18, 1:00 pm, Room 137, Full Committee
Revised agenda
General Fund Update 2011 Biennium slides -- LFD
General Fund Revenue Update Fiscal 2010 -- Terry Johnson, LFD
Office of Budget and Program Planning handouts
LFD versus Executive Comparison -- LFD
RTIC Letter to Director Ewer
Department of Revenue Reports -- Threshold circuit breaker, Reduced notch effects

February 19, 8:00 am, Room 137, Full Committee
Revised agenda
Uninsured Motorist Presentation -- PowerPoint, Mari Kindberg, Rates Bureau, Montana Office of Commissioner of Securities & Insurance
Administrative Rule Activity
Overview of individual income tax filing options
Department of Revenue Reports -- Audit collections, major case update, tax services

Agenda
Affordable Auto Insurance -- Patrick Butler, National Organization for Women (NOW)
SJ 16 Study of Uninsured and Underinsured Motorists -- PowerPoint, Mari Kindberg, Rates Bureau, Insurance Commissioner
Overview of Property Tax Circuit Breakers and Description of Circuit Breakers in Montana
Property Taxation of Natural Gas Pipeline Property Report
Status of Oil and Gas Pipelines Under SB 489
Rule Review
Montana Department of Transportation Amtrak PowerPoint presentation
Department of Revenue Reports

Agenda
Background Report on Montana's Individual Income Tax for SJR 37 Study
HB 658 Study Plan
General Fund Status: Fiscal 2009 Actual /2011 Biennium Projected -- Legislative Fiscal Division
General Fund Slides -- Legislative Fiscal Division
Rural-Urban Partnership -- Bill Bryan, Rural Landscape Institute
Past Legislative Proposals to Tie Montana Income Tax Liability to a Percentage of Federal Tax Liability
Rule Review
Motor Vehicle Liability Insurance Laws
Montana Department of Transportation Reports -- American Recovery and Reauthorization Act Funding and Projects, and Federal Reauthorization of Transportation Funding
9-1-1 Program Prepaid Wireless Services -- Department of Administration
Department of Revenue Reports (including SJR 37 Study Married Filing Separately Report) --

July 1, 2009, Room 137, Capitol Building
Agenda -- Minutes

Operating procedures for interim committees
2009-2010 draft interim workplan
HB 657 - Taxation of oil and natural gas property draft study plan
SJR 16 - Uninsured and underinsured motorists draft study plan
SJR 37 - Married taxpayers income tax filing draft study plan
Proposed High and Wide Corridors Briefing--Montana Department of Transportation
Rulemaking and Powers of Interim Committees
Rule Review
House Taxation Committee letter
FY 2009 General Fund Revenue Update--report--Legislative Fiscal Division
FY 2009 General Fund Presentation--slides--Legislative Fiscal Division

HB 657 - Study of the taxation of oil and natural gas property
HB 658 - Property reappraisal mitigation legislation and request to review property tax assistance methods (Section 14)
SJR 16 - Study of uninsured and underinsured motorists
SJR 37 - Study of filing status of married taxpayers

Residential and Commercial Property Subcommittee: Rep. Dick Barrett (chair), Rep. Bill Nooney, Sen. Kim Gillan, Sen. Christine Kaufmann, Sen. Jeff Essmann, Sen. Bruce Tutvedt.
Agricultural and Forest Land Subcommittee: Sen. Jim Peterson (chair), Rep. Carlie Boland, Rep. Roy Hollandsworth, Rep. Brian Hoven, Rep. Mike Jopek, Sen. Ron Erickson.

Montana Department of Revenue website--DOR reports to Committee are linked under Full Meeting Schedule
Montana Department of Transportation
Legislative Fiscal Division