Montana § 15-10-401 Declaration Of Policy

Montana Statutes

§ 15-10-401 — Declaration Of Policy

Montana § 15-10-401

Title 15TAXATION

Ch. 10PROPERTY TAX LEVIES

Part 4Limitation on Property Taxes

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Bluebook

Mont. Code Ann. § 15-10-401 (2026).

Text

15-10-401 . Declaration of policy.

(1)The state of Montana's reliance on the taxation of property to support education and local government has placed an unreasonable burden on the owners of all classes of property described in Title 15, chapter 6, part 1.

(2)Except as provided in 15-10-420 , the people of the state of Montana declare that it is the policy of the state of Montana that no further property tax increases be imposed on property. In order to reduce volatility in property taxation and in order to reduce taxpayer uncertainty, it is the policy of the legislature to develop alternatives to market value for purposes of taxation.

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15-10-401 . Declaration of policy. (1) The state of Montana's reliance on the taxation of property to support education and local government has placed an unreasonable burden on the owners of all classes of property described in Title 15, chapter 6, part 1.
(2) Except as provided in 15-10-420 , the people of the state of Montana declare that it is the policy of the state of Montana that no further property tax increases be imposed on property. In order to reduce volatility in property taxation and in order to reduce taxpayer uncertainty, it is the policy of the legislature to develop alternatives to market value for purposes of taxation.