Revenue and Transportation
ANNOUNCEMENTS
The committee has concluded its 2017-2018 interim work. The committee adopted a revenue estimate on Nov. 19.
Committee legislation is available on the Legislation page. Final reports are posted on the Committee Topics page for each study.
November 19, 2018 - Meeting Materials
- Agenda
- Minutes Log
- Agency Oversight
- Administrative Rule Review
- Department of Revenue
- Revenue Estimating and Monitoring
- Legislative Fiscal Division materials
- Office of Budget and Program Planning materials
- Governor's Budget Volume 2: Revenue Estimates
- OBPP Presentation to the Revenue and Transportation Interim Committee
- Public comment
- Agenda
- Minutes Log
- HJ 22 Agricultural Property Study
- HJ 22: Agricultural Bills Overview
- LCag01: Provisional agricultural classification for fruit trees and vines
- MAR Notice 42-2-956 (shows original version of ARM 42.20.683 and 2016 changes)
- ARM 42.20.683
- LCag02: Revise irrigation cost deduction
- LCag03: Require agricultural property to be used primarily for agricultural purposes (drafted for 2015-2016 interim)
- LCag00: Simplification of 15-7-202
- HJ 22 Agricultural Property Taxation Study Draft Final Report (September 2018)
- Public comment
- Letter from Schreibers and Wards
- HJ 18: Tax Increment Financing Study
- SJ 23: Centrally Assessed and Industrial Property Study
- Agency Oversight
- Administrative Rule Review
- Department of Revenue
- Memo: Annual Report on Charitable Endowment Credit (Revised) -- Aaron McNay
- Memo: Department of Revenue Major Case Update -- Dan Whyte
- Department of Transportation
- Montana Tax Appeal Board
- Revenue Estimating and Monitoring
- FYE 2018 Budget Status Report -- Legislative Fiscal Division
- Memo: Comparison of State Tax Revenues with Estimate of Montana General Sales Tax -- Legislative Fiscal Division
- Analyzing Changes in Montana's General Fund Revenue Using A Shift-Share Analysis -- Legislative Fiscal Division
- Other
- Memo: SB 261 Recommendations -- Legislative Fiscal Division
- Montana's Budget Stabilization Reserve slides - Legislative Fiscal Division
- Individual Income Tax Credit Analysis -- Legislative Fiscal Division
- Medical Marijuana Statistics as of July 31, 2018
- Agenda
- Minutes Log
- HJ 22: Agricultural Property Study
- Memo: Specialty Crops -- Shauna Helfert, DOR
- Ag Farmsite vs. Market Values on Parcels less than 20 Acres -- DOR
- Ag Farmsite vs. Market Values on Parcels 20 to less than 160 Acres -- DOR
- Ag Farmsite vs. Market Values on Parcels Greater than 160 acres -- DOR
- HJ 22: Idaho and Washington Info Request
- HJ 22 Agricultural Property Study: Possible Bill Draft Ideas
- HJ 22: Agricultural Property Taxation Study Draft Final Report
- Public Comment
- HJ 18: Tax Increment Financing Study
- LCtif1: DOR and Working Group draft
- LCtif2: Remittance draft
- LCtif3: Personal property draft
- HJ 18 Study of Tax Increment Financing Draft Final Report
- Public comment
- SJ 23: Centrally Assessed and Industrial Property Study
- Agency Oversight
- Administrative Rule Review
- Department of Revenue
- Department of Transportation
- Revenue Estimating and Monitoring
- Tax Cuts and Jobs Act: Montana Analysis
- Tax Cuts and Jobs Act State Impacts: Individual Income Tax
- Tax Cuts and Jobs Act State Impacts: Corporate Income Tax
- Memo: H.R. 1 2017 Part II, Section 11011 - Pass Through Deduction -- Jessica DeMarois and Tony Zammit, DOR
- Legal Opinion: Section 199A Qualified Business Income -- Jaret Coles
- Memo: H.R. 1 2017 Part II, Section 11011 - Pass Through Deduction -- Dan Whyte, DOR
- Memo: Federal Tax Reform Corporate Estimate Updated -- Rose Bender, DOR
- Federal Tax Reform for Individual Income Tax Estimated Revenue Impacts -- DOR
- Public Comment
- Montana Budget and Policy Center
- HB 473 Required Performance Audits
- Member Topic: Oil and Natural Gas Production Tax
- Other
- Agenda
- Minutes Log
- HJ 22: Agricultural Property Study
- 2015-2016 Agricultural Valuation Bills Overview
- HJ 22: Ch. 543, L. 2005 Classification Changes
- Ag Farmsite Value vs. Market Value-- Department of Revenue
- One Acre Homestead Analysis -- Department of Revenue
- Income Per Acre Analysis -- Department of Revenue
- Flathead vineyard and orchard owners recommendations and additional background materials:
- Public comment packet from vineyard and orchard owners
- HJ 18: Tax Increment Financing Study
- Memo: Request for Information About TIF in Neighboring States -- Alyssa Sorenson, LAD
- Memo: Request for Information About Expired Tax Increment Financing Districts -- Alyssa Sorenson, LAD
- HJ 18: Bond Payments in Districts That Use TIF
- Tax Increment Financing (TIF) in Montana - Glossary of Terms
- HJ 18: Legislative Findings Related to TIF
- Memo: Rep. Essmann TIF study recommendations
- SJ 23: Centrally Assessed and Industrial Property Study
- SJ 23: Centrally Assessed and Industrial Property Appeal Procedures
- Overview of Intangible Personal Property Exemption
- Consideration of changing timeline for certifying taxable value
- Montana Taxpayers Association handout
- Agency Oversight
- Administrative Rule Review
- Department Of Revenue
- Memo: Annual Report on Charitable Endowment Credit -- Aaron McNay
- Memo: Biodiesel Blending and Storage Tax Credit -- Rose Bender
- Memo: Annual Report on Student Scholarship Organization Credit-- Aaron McNay
- Tax Processing Season 2018 Update
- Memo: Department of Revenue Major Case Update -- Dan Whyte
- Montana Lodging and Hospitality Association public comment
- Department of Transportation
- Montana Tax Appeal Board
- Revenue Estimating and Monitoring
- Distribution of Oil and Natural Gas Production Tax Revenue
- Other
- Agenda
- Minutes Log
- HJ 22: Agricultural Property Study
- HJ 18: Tax Increment Financing Study
- Performance Audit: Tax Increment Financing Administration and Impact-- Legislative Audit Division
- Slides: Tax Increment Financing Administration and Impact -- Legislative Audit Division
- Public comment
- Montana League of Cities and Towns re: MSUB TIF report
- Montana League of Cities & Towns brochure: Tax Increment in Montana
- SJ 23: Centrally Assessed and Industrial Property Study
- Agency Oversight
- Administrative Rule Review -- Jaret Coles
- Department Of Revenue
- Property Assessment Division Office Closures
- Tax Processing Season 2018 Update
- Memo: Department of Revenue Major Case Update -- Dan Whyte, DOR
- Public comment
- Carbon County Commission re: DOR office closures
- Montana Budget & Policy Center: Federal Tax Bill Creates Further State Budget Concerns
- Public comment
- Department of Transportation
- Montana Tax Appeal Board
- Revenue Estimating and Monitoring
- FY 2018 Status Report -- Legislative Fiscal Division
- Changing Economy and Impacts to the Long-Term Viability of Montana's Tax Structure
- Memo: State Comparison of General Fund Revenue and Gross State Product -- Stephanie Morrison, LFD
- General Fund Revenue Trends -- LFD
- Memo: Approximate Combined Taxes on $1 Million Sales by Selected Industries -- Stephanie Morrison
- Montana's Industry Sectors: Comparing Jobs, Personal Income, Gross State Product, and General Fund Revenue Share -- Stephanie Morrison and Sam Schaefer
- Memo: Montana Underreporting Income Tax Gap -- Aaron McNay, DOR
- Tax Gap/Compliance Slides -- Department of Revenue
- Memo: Individual Income Tax Research Options -- Stephanie Morrison
- Corporate Income Tax Apportionment -- Megan Moore
- Memo: Implications of Changing Montana's Corporate Apportionment Formula -- Sam Schaefer, LFD
- Inflation Impacts -- LFD
- General Fund Revenue -- LFD
- General Fund Revenue Sources % Share -- LFD
- Distribution of Oil and Natural Gas Production Tax Revenue
- Distribution of Oil and Natural Gas Production Tax Revenue -- Megan Moore
- Oil and Natural Gas Production Taxes and School Funding 2011-2017 -- Pad McCracken, LSD
- Phillips County Oil & Gas Distribution spreadsheet
- Public comment
- Medical Marijuana
- Medical Marijuana Act: Summary of Proposed and Adopted Rules -- Sue O'Connell, LSD
- Medical Marijuana: Registry Statistics -- Sue O'Connell
- Unofficial Compilation of Medical Marijuana Proposed and Adopted Administrative Rules
- Letter sent to Children, Family, Health, and Human Services Interim Committee
- Public comment
- Montana Labs public comment
- Montana Cannabis Information Association public comment
- Agenda
- Minutes Log
- Agency Oversight
- Administrative Rule Review -- Jaret Coles
- Department of Revenue reports
- Memo: Federal Tax Reform Impacts to the State's Budget -- Mike Kadas
- Memo: State Impact of Federal Tax Proposals -- Dan Dodds
- Memo: Federal Tax Reform Corporate Estimate -- Rose Bender
- Memo: County Impact of US Mineral Royalties -- Mike Kadas
- E-Market Company Example (HB 511 implementation)
- Memo: Department of Revenue Major Case Update -- Dan Whyte
- Department of Transportation reports
- Working Capital Status Report
- Roundabout handout
- Grass Range
- Grass Range Preliminary Traffic Interim Improvements Report Update
- Grass Range video
- Grass Range Photographs
- North Bound 1
- North Bound 2
- North Bound 3
- East Bound 1
- East Bound 2
- South Bound 1
- South Bound 2
- South Bound 3
- West Bound 2
- West Bound 3
- Accident 1(May 31, 2017)
- Accident 2 (May 31, 2017)
- Poplar
- Commissioner Jergeson letter
- Grass Range
- Montana Tax Appeal Board reports
- HJ 22: Agricultural Property study
- HJ 22: Eligibility for Agricultural Classification in Selected States -- Megan Moore
- Small Parcel Agricultural Owners panel
- HJ 18: Tax Increment Financing study
- HJ 18: Analysis of Taxable Values of Districts that Use Tax Increment Financing -- Megan Moore
- HJ 18: Bonds Secured with Tax Increment -- Megan Moore
- SJ 23: Centrally Assessed and Industrial Property study
- Revenue Estimating & Monitoring
- Year-to-Date General Fund Revenue Collections with Highlights of 2016 Individual & 2015 Corporation Income Tax Return Data -- Legislative Fiscal Division
- 2017 Nov. Special Session Fiscal Report -- Legislative Fiscal Division
- Memo: Economic Activity and General Fund Revenue -- Sen. Dick Barrett
- Other
- Public Comment
- Agenda
- Minutes Log - Sept 13 and Sept 14
- Administrative Matters (for final review)
- Agency Oversight
- Administrative Rule Review
- Supplemental Administrative Rule Review
- Department of Revenue reports
- Department of Transportation reports
- Montana Tax Appeal Board reports
- HJ 22: Agricultural Property Study
- Slides: Overview of Agricultural Land Valuation -- DOR
- Memo: Agricultural Land Valuation -- Mike Kadas
- Public comment
- HJ 18: Tax Increment Financing
- Tax Increment Financing overview -- Megan Moore
- HJ 18: MSUB TIF Analysis Summary -- Megan Moore
- Analysis of the Performance and Potential of Tax Increment Financing Districts in Yellowstone County Montana -- Scott Rickard, Ph.D. and Jonna Jones
- Public comment
- SJ 23: Centrally Assessed and Industrial Property
- Slides: Industrial Properties Valuation and Timeline -- DOR
- Slides: Centrally Assessed Properties Valuation and Timeline -- DOR
- Comments of Richard G. Smith on Behalf of Northwestern Energy
- CHS handouts
- Charter Communications slides
- Public comment
- Qwest Corporation
- Montana Taxpayers Association: Constitution and State Law, Tax Rates by Property Class, Historic Tax Rates
- Revenue Estimating & Monitoring
- Letter to RTIC re: intention to certify projected general fund budget deficit
- Overview of RTIC Role Related to 17-7-140 -- Megan Moore
- FYE 2017 Budget Status Report -- Legislative Fiscal Division
- Financial Aspects to Consider -- Amy Carlson, LFD
- Wildfire Suppression in the 2019 Biennium -- LFD
- Memo: Fiscal Year 2018 & 2019 budget reductions under 17-7-140, MCA -- Dan Villa, OBPP
- General Fund Revenue Outlook -- Dan Villa, OBPP
- Public comment
- RTIC Letter to Director Villa
- Impact on Local Government of Placing Property into Federal Trust
- Public Comment
- Agenda
- Minutes Log
- Administrative Matters
- Draft Work Plan
- Agency Oversight
- Overview of Administrative Rule Review and June 2017 update
- Department of Revenue reports
- Department of Transportation reports
- Montana Tax Appeal Board reports
- Revenue Estimating and Monitoring
- Public Comment
The video/audio meeting archives are still under development. However, meeting recordings are available using the interface below.
Past/Current RecordingsThe Revenue and Transportation Interim 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, the Montana Department of Transportation, and the Montana Tax Appeal Board. The committee also has revenue monitoring and estimating responsibilities and must prepare a revenue estimate for introduction before each regular legislative session.
Committee Staff:
Megan Moore, Lead Staff
Jaret Coles, Attorney
Laura Sherley, Secretary