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| Montana Administrative Register Notice 42-1036 | No. 16 08/27/2021 | |
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BEFORE THE DEPARTMENT OF REVENUE OF THE STATE OF MONTANA
TO: All Concerned Persons
1. The Department of Revenue (department) proposes to amend the above-stated rule.
2. The department will make reasonable accommodations for persons with disabilities who wish to participate in this rulemaking process or need an alternative accessible format of this notice. If you require an accommodation, please advise the department of the nature of the accommodation needed, no later than 5 p.m. on September 3, 2021. Please contact Todd Olson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or todd.olson@mt.gov.
3. The rule as proposed to be amended provides as follows, new matter underlined, deleted matter interlined:
42.19.402 INFLATION ADJUSTMENT FOR PROPERTY TAX ASSISTANCE PROGRAM (PTAP) AND FOR MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM (1) Sections 15-6-301, 15-6-305, and 15-6-311, MCA, provide property tax relief to (2) The calculation of the inflation (a) Sections 15-6-301, 15-6-305, and 15-6-311, MCA, specify that the implicit price deflator (price index) for personal consumption expenditures (PCE), published (b) The formula for the calculation of the inflation factor is as follows:
PCE (t-1) IFt = --------- PCE t o 9 where: IFt equals the inflation factor for property tax year t,
PCE (t-1) is the
PCE t o is the
(c) The inflation factor, calculated per the previous section, is used to annually adjust the base year income schedules for the effects of inflation.
Each income figure in the base year income schedule is multiplied by the inflation factor calculated for the tax year in question in order to update the schedule. The product is then rounded to the nearest whole dollar amount. If the adjustment results in a decrease in qualifying income levels from the previous year, the qualifying income levels must remain the same for that year.
(3) The base year income
AUTH: 15-1-201, MCA IMP: 15-6-191, 15-6-301, 15-6-302,15-6-305, 15-6-311, 15-6-312, MCA
REASONABLE NECESSITY. The department proposes to amend the above-stated rule which is necessary to implement changes made to the Property Tax Assistance Program (PTAP) and for Montana Disabled Veteran (MDV) Property Tax Assistance Program under House Bill 357 (2021) (HB 357). HB 357 adjusts income thresholds for PTAP and MDV programs and changes how the annual adjustment to the income brackets is calculated. Based on this change, the department must amend this rule for consistency with the amended statutory adjustment. Further, the department proposes rule verbiage amendments to improve consistency with statutory terminology and also proposes to remove the income schedules in (3) and (4) because of redundancy to the schedules provided in 15-6-305 and 15-6-311, MCA. Finally, the department proposes to amend statutory references in the rule to correct statutory authority for the rule and for compliance with 2-4-305, MCA.
4. Concerned persons may submit their data, views, or arguments concerning the proposed action, in writing, to Todd Olson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or e-mail todd.olson@mt.gov and must be received no later than 5:00 p.m., September 27, 2021.
5. If persons who are directly affected by the proposed action wish to express their data, views, or arguments orally or in writing at a public hearing, they must make written request for a hearing and submit this request along with any written comments to the person named in #4 no later than 5:00 p.m., September 27, 2021.
6. If the agency receives requests for a public hearing on the proposed action from either 10 percent or 25, whichever is less, of the persons directly affected by the proposed action; from the appropriate administrative rule review committee of the Legislature; from a governmental subdivision or agency; or from an association having not less than 25 members who will be directly affected, a hearing will be held at a later date. Notice of the hearing will be published in the Montana Administrative Register. The number of hearing requests necessary for the department to conduct a public hearing is 25, which is less than 10 percent of the approximately 1,425 tax-year 2021 taxpayers impacted by HB 357 and these rule changes.
7. The department maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request that includes the name, e-mail, and mailing address of the person to receive notices and specifies for which program the person wishes to receive notices. Notices will be sent by e-mail unless a different mailing preference is noted in the request. Such written request may be mailed or emailed to the contact person in #4.
8. An electronic copy of this notice is available through the Secretary of State's web site at sosmt.gov/arm/register.
9. The bill sponsor contact requirements of 2-4-302, MCA, apply and have been fulfilled. The primary bill sponsor for HB 357, Representative Jim Hamilton was contacted by email on August 5, 2021 and August 10, 2021.
10. With regard to the requirements of 2-4-111, MCA, the department has determined that the amendment of the above-referenced rule will not significantly and directly impact small businesses.
11. In accordance with the retroactive applicability of HB 357, the amendments proposed in this rulemaking will be also applied retroactively to property tax years beginning after December 31, 2020. The retroactive applicability of these rules does not adversely impact any affected person.
/s/ Todd Olson /s/ Brendan Beatty Todd Olson Brendan Beatty Rule Reviewer Director of Revenue
Certified to the Secretary of State August 17, 2021. |
A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.
For questions about the organization of the ARM or this web site, contact sosarm@mt.gov.
