MT HB887

Redirects excess lodging facility use tax revenue from the Department of Commerce to the state property tax assistance account for primary residences, effective July 1, 2027

Caps annual Department of Commerce lodging tax revenue at the prior year's amount plus the 3-year average inflation rate plus 0.5%, with any excess transferred to property tax relief

Increases the Department of Commerce's share of lodging tax proceeds from 60.2% to 63% while removing the emergency lodging for domestic violence victims allocation from the post-2027 distribution formula

Appropriates $50,000 from the general fund to the Department of Revenue for the 2025-2027 biennium to implement the provisions of Senate Bill No. 90

Contingent on passage of Senate Bill No. 90; the entire act is void if SB 90 is not passed and approved