MT SB274

Expands Montana's disabled veteran property tax assistance program to include veterans rated 60% to 90% disabled by the U.S. Department of Veterans Affairs, in addition to those rated 100% disabled

Veterans rated 100% disabled receive tax rate multipliers of 0% to 50% based on income; veterans rated 60% to 90% disabled receive multipliers of 50% to 70% based on income

Surviving spouses of qualifying veterans also receive property tax reductions under the same tiered structure based on disability rating and income level

Income thresholds range from $0-$45,803 for single persons, $0-$54,963 for married couples/heads of household, and $0-$38,169 for surviving spouses at the lowest tier

Effective upon passage and approval, applying to property tax years beginning after December 31, 2025