A property tax letter from Montana citizens to the Montana legislature. Printed in total with permission.

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Dear Members of the Montana Legislature:

I am writing to formally protest the property tax structure enacted through House Bill 231 and Senate Bill 542 in 2025, which took full effect on 2026 tax bills. While I support the goal of relieving Montana homeowners from rising property taxes, the method chosen—shifting that burden onto second homes and other residential properties that do not qualify for the homestead rate—is unfair, poorly targeted, and harmful to many Montanans and to the communities that depend on them. I respectfully urge you to repeal or substantially reform this policy during the 2027 legislative session.

My specific objections are as follows:

1.       It hurts Montanans, not only out-of-state owners. Although the policy has been portrayed as a tax on vacation homes owned by wealthy non-residents, it actually burdens Montana families who own a family or inherited cabin, a hunting or fishing property, a ranch house, or a home in a town where they work seasonally. Heirs who inherit family property and retirees who divide their time between homes are reclassified overnight, no matter how deep their roots in this state.      

2.       Second-home owners already pay their fair share. Montana longtime residents who also own second homes already pay full property taxes that fund our schools, roads, and emergency services. They also support local contractors, hardware stores, restaurants, and other small businesses, especially in rural communities like Beaverhead County. 

3.     The seven-month occupancy rule is rigid and arbitrary. Qualification turns on whether an owner lives in a property for seven months of the year or rents it long-term. This ignores circumstances such as military service, medical care, caregiving for family and legitimate family use of a property that is not rented out, only used for family.

4.       It undermines confidence in Montana’s tax system. Property owners make long term financial decisions based on a reasonable expectation of stable tax. A sudden increase of this size erodes trust, can force families to sell properties they have held for decades, and may discourage future investment in our communities. 

I respectfully ask that you take the following actions during the 2027 legislative session:

 1.       Create an exemption or reduced rate for Montana resident family-owned properties or properties inherited within the family.  Do not penalize Montana residents who own a second property in the state.  In-state families should not be treated the same as speculative investors. Many of us have saved for years to be able to afford to buy a 2^nd property where we can go to relax, and to enjoy outdoors recreating with family.  Now, we are being taxed to the point of not being able to afford to keep those properties, let alone keep them for future heirs.   

2. Phase in any future tax increases gradually and cap annual increases for any single property class.

Personally, my husband and I worked our entire careers in Montana (Boilerman at a Montana University and High School Teacher) to finally realize our retirement dream of purchasing a cabin in our beloved mountains to enjoy the outdoors fishing, recreating, and just enjoying family time. With the changes enacted by the 2026 Tax Structure, we will struggle to pay our tax bill (nearly 3 times the previous year.)   We seem to be getting a double whammy by increased property assessment as well as increased tax rate.

 Property tax relief for Montana homeowners is a worthy goal, but it should not be achieved by singling out one group of property owners for a dramatic increase. I ask that you listen to the families, retirees, and small communities affected by this policy and work toward a fairer, more balanced solution.  You have all touted the fact that you have reduced taxes for Montanans, but this is certainly not being seen by us, nor by most of our friends and families in this state.   Thank you for your time and your service to the people of Montana. I would welcome a response outlining your position on this issue.

 Respectfully,

Floyd “Tom” Barnes
Cynthia Barnes

Beaverhead County
Dillon, Montana

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