[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6373958,"mediaKeyId","2145287-eb141e53292e1ac120f1629334a330ab","parentId",2145287,"title","Committee hears divided testimony on HB 209, a state tax credit for nonpublic school expenses","audioSeconds",4628,"startMs",202000,"endMs",4830000,"viewUrl","/Search/View?dp=1&key=2145287-eb141e53292e1ac120f1629334a330ab&start=202&end=4830","thumbnailUrl","https://assets.pipeline.soar.com/2145287-eb141e53292e1ac120f1629334a330ab/thumbnail_202000.jpg","articleUrl","/articles/6373958/Montana/Committee-hears-divided-testimony-on-HB-209-a-state-tax-credit-for-nonpublic-school-expenses","mediaUrl","https://secure.pipeline.soar.com/6373958-03465ef3975ec5b4dc12ba49b626ed5a/orig.mp4?Expires=1771202678&Signature=YIgR4LW5c5bczjSCreV3~AcFsOZKCBBr9pzF4cGv7ScVGg8z47LOg47O3BrohbpT0Jt1FgjzB~4E4YraF6XqzzmKLx53ztiIvjUGv4gfLbMxdpzzpGV-nWOlQ62YbcHpcUeFYMEi2n46xlMJmEwWAedZm3b1VEUzMISFOjL3Dztv2hRuVwACpZ0Z7PJLN6sHr7v5dCeTgvO2v0o6nNamh6CvJCBCFPcaLHSyRz8lSi-zSc4TuP2sIsKL2e6rD~kXUN5~ipCHtdukGPTj3lrkElFtH7iy-eAHAvvJrQlfUPKNJnEs2x2iMXL~DMHAyyaIRUY9f103XsFDkgTvy2WcyQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Montana Legislature","date","2025-01-22T00:00:00Z","article","Representative Greg Overstreet, sponsor of House Bill 209, opened the hearing Wednesday in the Montana House Taxation Committee, saying the measure would create a voluntary state income tax credit for nonpublic school education expenses such as private school tuition and homeschool curriculum and would be capped at 44.7% of the state\u000027s A and B per-pupil amount (\"which is approximately $6,000\"), according to his remarks.

The bill would let parents claim a credit for qualifying expenses; Overstreet said the proposal \"absolutely does not allow the state to prohibit, control, or regulate homeschooling.\" He told the committee that a proposed amendment would remove Office of Public Instruction rulemaking language and otherwise clarify definitions.

Proponents described practical burdens that led them to seek the credit. Christine Agin, a 12-year homeschool mother and a CPA who described herself as chairman of the board of a private Stevensville school, said homeschool curriculum and some private-school expenses are not currently deductible and that the bill is intended to \"give people choices\" and avoid \"paying twice\" for education.

Other proponents included homeschooling parents and students who said costs vary widely by program. Lindsey Doyle, another Ravalli County homeschooling mother, told the committee that online high-end dual-enrollment programs can run into the hundreds or thousands per month while many elementary curricula cost far less, and asked lawmakers to view the bill as promoting \"educational freedom.\" Lily Agin, a 16-year-old student who testified, said the credit would make higher-cost dual-enrollment opportunities more accessible.

Opponents ranged from homeschool advocates who fear new oversight to public-education groups opposing the diversion of public funds. Steve White, legislative liaison for the Montana Coalition of Home Educators, said the bill contains \"technical problems\" and warned that referencing federal code in state statutory text could create unintended consequences; he also urged removal of homeschool references from certain sections to avoid future regulation. White identified Montana statutory sections 20-5-109 and 20-5-111 when describing how compulsory attendance and homeschool rights intersect with the proposal.

Lance Melton, speaking for the Montana School Boards Association and the Coalition of Advocates for Montana\u000027s Public Schools, objected to the bill\u000027s current definition of \"taxpayer,\" which he said could allow an unrelated wealthy taxpayer to claim credits for expenses paid on behalf of students they do not parent or legally claim as dependents. \"If it's not the sponsor's intent,\" Melton said, \"you need an amendment to the bill.\" He also emphasized that the bill as drafted does not limit claimants to parents or guardians and asked for clarification or narrower definitions.

Other opponents included the Montana Quality Education Coalition, the Montana Federation of Public Employees and the League of Women Voters of Montana. Amanda Curtis, president of the Montana Federation of Public Employees, said the organization supports homeschooling freedom but not government aid to nonpublic schooling: \"With no regulation or oversight comes no aid,\" she told the committee.

Department of Revenue staff participated as informational witnesses. Aaron McNay, of the department\u000027s Tax Policy and Research unit, told the committee that the bill as drafted does not explicitly require a taxpayer claiming the credit to be a Montana resident; he said he would provide follow-up on whether other credits could be used to claim equipment or activity fees for public school students. Bureau Chief David Merrien said the department could answer administrative questions but did not offer an implementation plan during oral testimony.

Sponsor Overstreet closed by saying the amendment discussed in committee would strike the OPI rulemaking language, clarify that only the family member paying expenses should receive the credit, and that HSLDA\u000027s support is contingent on those amendments. Overstreet asked for a yes vote with the proposed changes.

The committee did not take executive action or vote on HB 209 during the hearing.

Ending: The committee recorded extensive public comment for the hearing and requested follow-up information from Department of Revenue staff on administrative questions and the fiscal note. No motion to advance the bill was taken at the hearing\u000027s close.","mediaType","Video","parentTitle","House Taxation 2025-01-22","oneSentenceSummary","Representative Greg Overstreet opened the Taxation Committee hearing on House Bill 209, a proposed state income tax credit for nonpublic school education expenses including homeschooling and private tuition.","taxTitle","2025 Legislature MT, Montana","taxId",77694,"location","Montana","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6373949,"HB 231 proposes broad property-tax rewrite: homestead relief, long-term rental credit and small-business carve-outs",5390,7280000,12670000,"/Search/View?dp=1&key=2145287-eb141e53292e1ac120f1629334a330ab&start=7280&end=12670","https://assets.pipeline.soar.com/2145287-eb141e53292e1ac120f1629334a330ab/thumbnail_7280000.jpg","/articles/6373949/Montana/HB-231-proposes-broad-property-tax-rewrite-homestead-relief-long-term-rental-credit-and-small-business-carve-outs","https://secure.pipeline.soar.com/6373949-72e51e30ee70575d96f76d1cdc822d46/orig.mp4?Expires=1771202678&Signature=muUu25Pt8N6qtOZSIFWpY8oykI7IOLmTNv~NkzPJPJzE6MjI8Nb6HH1bW7rsmRmjyMfR93pVOZlXrzWlSxbEHmpT1zST-qwTHWyiIuabf7jhBYIjpNQCfnBlxX8bBRsIsQrLF4QgKh4~Ll34-BbafUZkP8gKJe3nHi9Bqx9IZXz3Cavl7ZQHhs5CviPyHdiGTFFDuNz~sjjw0dTuFwfI0ZMJBOYuhzjJoWePqy~UjngfRlr68rsrD9f0bZEK6ELR2oLaABj8WSBAJOBwfiOHHMCfXyRahcfYpqwPDW8tgXDJrC3Nto9f4RHYVQYqdhGgk6IYm0TkKb-cFUTmVdthUg__&Key-Pair-Id=KUT5TJCACFTXG","Representative Lou Jones opened the hearing on House Bill 231 and described a comprehensive attempt to reshape class 4 property taxation with three central elements: a lower rate for owner-occupied primary residences (an \"owner-dwelling\" rate), a reduced rate for long-term rental properties intended to encourage workforce housing, and a bifurcated commercial rate to lower taxes on small Main Street businesses while applying a higher rate on the portion of large commercial values above a threshold.

Sponsor summary and intent

Jones said the proposal was developed by the governor\u000027s property-tax task force, Department of Revenue staff and other policy experts and is designed to address an evolving Montana tax base in which residential property makes up an increasing share of taxable value and a rising share of bills are mailed to out-of-state addresses. He described the bill as seeking to \"bring those folks to the table\" (out-of-state property owners) and to hold farmsteads harmless via an agstead provision.

Supporters\u000027 testimony

The governor's budget office registered as a proponent, with Ryan Evans calling the bill an \"elegant solution\" that keeps property-tax relief inside the property-tax system without relying on income-tax transfers. Senior and advocacy groups, farm organizations and small-business advocates testified in favor: the Montana Farm Bureau, Big Sky 55 Plus and NFIB supported the bill\u000027s targeted relief and the agstead hold-harmless provisions. Roosevelt County Commissioner Gordon Oelkers, a property-tax task force member, said the bill would reduce primary-home property taxes for the majority of Montanans.

Opponents\u000027 concerns

Opposition focused largely on the commercial bifurcation and the bill\u000027s distributional effects. Bob Story of the Montana Taxpayers Association said the split commercial rate would create winners and losers: many large, multi-million-dollar commercial taxpayers could see substantial bill increases even as small commercial properties and many owner-occupied homes receive cuts. Todd O'Hara of the Montana Chamber noted the tradeoff for businesses: \"Given the current tax structure ... the only way that we can provide property tax relief to certain taxpayers is to increase property taxpayers' rates on the other end of the spectrum.\"

Other opponents warned that some counties could face mill-levy increases and that the bill\u000027s benefits would not be distributed evenly across Montana\u000027s counties. The Montana Budget & Policy Center urged more targeting toward lower- and moderate-valued homes rather than reductions that also benefit very high-value properties. The Montana Petroleum Association emphasized risks to centrally assessed industrial tax bases (refineries and other large facilities) and cautioned against changes that could discourage investment.

Administration and technical witnesses

Department of Revenue leaders Bryce Kautz and Eric Dale and Governor\u000027s Budget Office staff Ralph Franklin served as informational witnesses and answered technical questions about median market values, the department\u000027s mandatory November taxable-value-neutral calculations and administration of owner-dwelling claims.

Sponsor's closing and procedural status

Jones said the bill would deliver meaningful relief to 230,000 primary residences, 130,000 long-term rentals and 32,000 small businesses while holding agsteads harmless. He said the measure is intended to be implemented as part of a package of reforms and asked the committee to consider the bill in that broader context. No committee vote was taken; DOR and the governor\u000027s staff remain available to provide further county-level modeling if requested.

Ending: The committee will review follow-up material from the Department of Revenue and the governor\u000027s office; proponents and opponents identified trade-offs lawmakers must weigh in any final drafting.","Representative Lou Jones' House Bill 231 would create a package of property tax changes including a lower rate for owner-occupied primary residences, a lower rate for long-term rentals, a two-tier commercial rate to favor small businesses and an agsteads exemption to hold farmsteads harmless. Supporters said the bill targets out-of-state property",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6373954,"Lawmakers hear HB 213 as Montana homeowners, small businesses press for relief after reappraisal",2236,4975000,7211000,"/Search/View?dp=1&key=2145287-eb141e53292e1ac120f1629334a330ab&start=4975&end=7211","https://assets.pipeline.soar.com/2145287-eb141e53292e1ac120f1629334a330ab/thumbnail_4975000.jpg","/articles/6373954/Montana/Lawmakers-hear-HB-213-as-Montana-homeowners-small-businesses-press-for-relief-after-reappraisal","https://secure.pipeline.soar.com/6373954-23a5242587db375f72a4cb9fcefb23b3/orig.mp4?Expires=1771202678&Signature=Evcs1vZG6nTJ6sIxwyjB2krwVTv~JdEOswE2W71UfSgmrwnzO6dL-Ns5gyVcyeuUtZj03enj0~seesaa5q8mQUf0B6DcvYwLCTYtB8O568FuRCXPmGK7RzzU2v~bNP8KWkuXvy5Bn2S9w0wlto0sXs5mZCUOhYC8~IpKKQ4Op1Zpn0nnycw7dolzierrp1bVWaTlpVdBSPQbCtL78qRfZljxm5OFIrGWS22zmTGSwmNgmFPqFLRjVc4IWw8lcaCaoqImxDaGYCSu6~RisT5D453UacD5W~~vMjU664FLUb19kHFP7GAK5Ehg31wNHJvAlIIgH6~42rgn4qDBVtx9fw__&Key-Pair-Id=KUT5TJCACFTXG","Representative Edward Byrne opened the hearing on House Bill 213 before the Montana House Taxation Committee, saying the measure adjusts property tax multipliers for class 4 residential and small commercial property and follows numbers provided by the Department of Revenue\u000027s taxable-value-neutral calculations.

Anne Brodsky, a Helena resident and longtime state employee, told the committee homeowners\u000027 share of the property tax base rose sharply after recent state reappraisals and cited state reporting that homeowners\u000027 share rose from about 46% to nearly 59% following the last reappraisal. Brodsky said many Montanans are on fixed incomes and that the bill\u000027s simple, two-page form \"changes three numbers\" to reduce the state multiplier applied to class 4 residential property.

Senator Mary Anne Dunwell, a co-sponsor who carries a related Senate bill, and other proponents from senior and homeowner groups said those reductions would restore rates more closely to pre-reappraisal levels and limit a $500 million-plus statewide increase supporters said homeowners had absorbed over two years.

Representing opponents, former lawmaker Bob Story, Montana Taxpayers Association, acknowledged the bill\u000027s simplicity but warned that with the two-year reappraisal cycle the legislature has not previously adjusted multipliers in recent cycles and that a statewide multiplier cut would shift tax burdens to other property classes. \"This bill is simple, but its results are not simple,\" Story said, urging lawmakers to consider county-by-county outcomes because mill levy adjustments will vary locally.

Department of Revenue officials clarified that DOR is statutorily required to provide taxable-value-neutral rates to the Revenue Interim Committee every November; bureau chief Bryce Kautz and economist Jared Isom explained that the numbers in HB 213 differ from the most recent November report because they incorporate a rollback to mitigate the prior reappraisal as well as the upcoming cycle.

Representative Byrne told the committee he is open to amendments and that the bill is intended to be part of a broader set of property-tax measures rather than a standalone fix. The committee did not act on HB 213 during the hearing and will receive further analysis from DOR staff on county-level impacts if the bill advances.

Ending: DOR staff will continue to provide county-level modeling and the committee signaled that HB 213 would be considered alongside other property-tax proposals rather than as a single, final solution.","House Bill 213 would revise the state property tax multiplier for class 4 residential and commercial property to reduce what supporters called an outsized tax shift onto homeowners and main-street businesses after recent reappraisals. Proponents said the change would neutralize recent reappraisal impacts; opponents cautioned about shifts to other","actionData","errors"]

Article not found

Committee hears divided testimony on HB 209, a state tax credit for nonpublic school expenses

HB 231 proposes broad property-tax rewrite: homestead relief, long-term rental credit and small-business carve-outs

Lawmakers hear HB 213 as Montana homeowners, small businesses press for relief after reappraisal