resources
-
-
The Montana Housing Fairness Credit is a tax credit targeted to residential homeowners and renters who are facing high property taxes as a share of their income. It is the solution to rising housing costs for Montanans with low and moderate incomes.
-
Tourism and film promotion is funded through the 4% Lodging Facility Use Tax, commonly known as the “Bed Tax.” Enacted by the 1987 legislature, the Bed Tax is collected from guests of hotels, motels, bed and breakfasts, guest ranches, resorts, and campgrounds.
-
State lawmakers seeking to enact residential property tax relief have two broad options: across-the-board tax cuts for taxpayers at all income levels, and targeted tax breaks. More than 40 states have chosen to achieve across-the-board tax relief by providing a “homestead exemption.” This policy brief explains the workings of the homestead exemption and evaluates its strengths and weaknesses as a property tax relief strategy.
