MT SB351

Eliminates the ability to carry forward unused mill levy authority for four specific state education-related levies: state equalization aid (20-9-331), state university system (20-9-333), state school facilities (20-9-360), and Montana digital academy (20-25-439)

Any carry forward mills previously calculated and imposed for these education levies before January 1, 2025 cannot be applied to tax years after December 31, 2024

Governmental entities other than those levying the specified state mills retain the ability to bank unused mill authority for use in subsequent tax years

Effective immediately upon passage and approval, with retroactive application to property tax years beginning after December 31, 2024