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Bill

HB 920

Provide property tax exemption for senior care facilities and housing

2025 Regular Session Introduced by Amy Regier

Montana exempts senior care facilities and housing from property taxes, reducing provider costs but shifting tax burden to other properties and local government budgets.

Chapter Number Assigned
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WeVote Research Nonpartisan
Bill Summary · HB 920

Legislative bill overview

HB 920 exempts senior care facilities and senior housing developments from Montana property taxes. The bill has passed both chambers and been signed by the Governor as of May 2025, making it law.

Why is this important

Property tax exemptions reduce operating costs for senior care providers, potentially making services more affordable or accessible for elderly residents. However, this shifts the tax burden to other property owners and reduces local government revenue that typically funds schools, infrastructure, and services.

Potential points of contention

  • Revenue impact on local governments: Schools and counties lose property tax revenue, requiring either budget cuts or tax increases on other properties to maintain services
  • Definition and scope: The bill's specific criteria for what qualifies as a "senior care facility" or "senior housing" will determine how broadly the exemption applies and which operators benefit
  • Equity concerns: Non-profit versus for-profit senior housing operators may receive different treatment, raising questions about whether public subsidies should support commercial enterprises

Compiled from official sources — confirm details with the bill’s official record.

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