MT HB916

Redirects 14% of revenue from accommodations and campgrounds sales tax to a state property tax assistance account for primary residences, as established in Senate Bill No. 90

Modifies distribution of lodging tax proceeds by removing the 7% allocation to the account established in 17-7-209 and eliminating the 20% allocation for Montana heritage center construction (which ended December 31, 2024)

Increases historic preservation grant program allocation from 5% to 6% of accommodations/campgrounds tax revenue

Appropriates $50,000 from the general fund to the Department of Revenue for the biennium beginning July 1, 2025, to implement Senate Bill No. 90

Contingent on passage of Senate Bill No. 90; effective July 1, 2025, applying to sales of accommodations or campgrounds occurring on or after that date