MT SB172

Expands allowable uses for the additional 1% resort tax levy to include workforce housing, in addition to the previously authorized infrastructure funding

Increases the population threshold for resort areas from 2,500 to 3,500 residents according to the most recent federal census

Grandfathers resort communities established before January 1, 2025, allowing them to continue levying the additional resort tax even if they exceed the population limit

Requires election petitions or resolutions to identify specific uses when designating additional tax revenue for infrastructure or workforce housing

Limits resort area district cumulative annual debt service payments to 70% of revenue raised from the additional infrastructure tax levy