MT SJ8

Requests the Legislative Council to designate an interim committee to study special districts, which account for approximately 10% of total statewide mill-based property tax collections according to Department of Revenue data

Directs the study to categorize types of special districts, examine funding variations (including mill levies and non-mill fees), and determine applicability of statute 15-10-420

Requires improvement of data collection on special districts including purpose, geographic area, governing entity, funding mechanism, revenue, and spending

Mandates consideration of whether limits should be placed on special districts and whether current reporting requirements are sufficient

Study must be completed by September 15, 2026, with final results reported to the 70th Legislature