Montana DOR Proposes Regulation to Implement First Responder Property Tax Assistance

The Montana Department of Revenue (DOR) has proposed amendments to ARM 42.19.401, 42.19.402, and 42.19.405 to implement House Bill 140 which created the Disabled First Responder Property Tax Assistance Program. The amendments incorporate the DFR program into existing rules for similar property tax assistance programs, including application processes, eligibility determinations, and annual inflation adjustments to income thresholds. Comments on the proposed amendments are due March 23. [Mont. Dep’t of Revenue, Proposed Regs. ARM 42.19.401, et al., 02/20/26]