Montana State Legislature

Meeting Materials

The following materials are for the June 16-17 meeting. September meeting materials will be posted by late August.

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June 16-17, 2022

• Agenda
• Watch the meeting

Revenue Estimating & Monitoring

• 2025 Biennium Outlook Report -- Legislative Fiscal Division
• Financial Summary FY 2022 March 1 - May 31: Quarterly Review -- Legislative Fiscal Division
• Personal Services Budgeting -- Molly Delcurto

Agency Monitoring

• Department of Revenue
  • Department of Revenue Major Case Update -- David R. Stewart
  • Property tax abatements for gray water systems report
• Montana Tax Appeal Board
  • Open appeals 6/1/2022
  • Appeals by county
  • SB 133 Draft ARM - Attorneys fees
• Administrative Rule Activity -- Jaret Coles

Constitutional Initiative 121

• CI-121 District Court Opinion and Order
• Public comment: Roger Sinclair, Jr.

HJ 36: Residential Property Taxes

• Memo: Wyoming and Hawaii Sales Tax Analysis -- Finn McMichael, DOR
• HJ 36: Residential Property Tax Relief Options -- Megan Moore
  • PTAP Estimated Mill Shifts -- DOR
• SB 212 County Property Tax Examples -- DOR
• Sample classification and appraisal notice (HB 298) -- DOR
• Residential Property Tax brochure (draft)
• HJ 36 Final Report (draft)
• K-12 Funding Basics - District General Fund

Committee-Requested Informational Topic: Intangible Personal Property Exemption

• Overview of Intangible Personal Property Exemption: Constitution, Statute, Administrative Rules, and Court Decisions -- Jaret Coles
• Selected States' Treatment of Intangibles -- Megan Moore

Forest Lands Taxation Committee Recommendation

• Requested bill draft: RIC-01

HJ 6: Coal Severance Tax Trust Fund

• Memo: RRGL Coal Severance Tax Loan Interest Rates -- Katy Callon, LFD
• HJ 6: Returns for Coal Severance Tax Trust Fund, Retirements Funds, and State Fund -- Megan Moore
• HJ 6 Final Report (draft)

Committee Topic: SB 399

• Overview of the Individual Income Tax in Montana and Changes Made During the 2021 Legislative Session in Senate Bill No. 399 -- Jaret Coles
• Senate Bill 399 (2021)
• 1040, Schedule A

Tax Credit Review

• Student Scholarship Organization Credit Additional Information -- Megan Moore
• Consideration of Tax Credit Review Process -- Megan Moore
• Tax Credit Review Final Report (draft)
• Public comment
  • Montana Budget & Policy Center

Required Report: Economic Impact of MEDIA Act Tax Credits

• The Economic Impact of Montana Film Production: full report, slide presentation
  • Submission of costs spreadsheet
• Memo: Utah Allows Additional Film Tax Credits for Rural Productions -- Megan Moore