MT HB140

Creates property tax rate reductions for first responders (law enforcement officers, firefighters, volunteer emergency care providers) who receive disability retirement benefits due to line-of-duty injuries, with tax multipliers ranging from 0% to 50% based on income levels

Extends property tax assistance to surviving spouses of first responders killed in the line of duty or who died from line-of-duty injury disabilities, provided the spouse remains unmarried and occupies the home as their primary residence

Establishes income thresholds for eligibility: single/head of household qualified first responders up to $59,554, married couples up to $68,705, and surviving spouses up to $51,911

Income limits will be adjusted annually using the PCE inflation factor, with protections preventing decreases from the prior year

Applies to property tax years beginning January 1, 2026