A significant discussion unfolded during the Montana Senate Taxation meeting on March 31, 2025, as lawmakers addressed the pressing concerns of small businesses regarding tax fairness. Senator Dunwell highlighted a critical issue raised by a local business leader, emphasizing the need for equitable treatment in taxation.

Dunwell recounted a conversation with a representative from Kalispell, who expressed dissatisfaction with the current tax structure. "You're not being treated fairly," Dunwell noted, underscoring the sentiment shared by many small business owners across the state. The senator proposed a bill aimed at adjusting tax rates to better reflect the realities faced by these businesses, arguing that a 3% tax rate is not preferential when compared to the 1.35% rate for residential properties.

"This is really a fairness issue," Dunwell stated, advocating for a tax system that treats small and medium businesses with the same consideration as residential properties. He stressed the importance of equity, stating that these businesses complement rather than compete with one another.

The meeting also touched on other legislative matters, including discussions on Senate Bill 540 regarding class 17 property and Senate Bill 539 on special assessments. However, the focus remained on the urgent need for tax reform to support the state's small business community.

As the session concluded, Dunwell urged his colleagues for their support, reinforcing the bill's potential to create a more equitable tax environment for small businesses in Montana. The anticipated outcomes of this discussion could lead to significant changes in how small businesses are taxed, aiming for a fairer system that acknowledges their contributions to the local economy.