Montana State Legislature
2007-2008 Revenue and Transportation Committee
The Revenue and Transportation Committee is a 12-member, joint bipartisan committee of the Legislature that meets between legislative sessions. It has administrative rule review, draft legislation review, program evaluation, and monitoring responsibilities for the Montana Department of Revenue and the Montana Department of Transportation.
The committee also conducts interim studies and generally reviews matters related to taxation and transportation.
The committee must prepare by December 1 for introduction during each regular session of the Legislature an estimate of the amount of revenue projected to be available for legislative appropriation.
| Draft Agenda |
Minutes - Dec. 16 |
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| Revised Agenda | Minutes - Dec. 8 | ||
| Meeting Materials: | Listen | ||
| Agenda | Minutes - Nov. 17 | Listen | ||
| Meeting Materials: | Minutes - Nov. 18 | Listen | ||
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November 3, 2008 Memo re RTIC November 17-18 meeting |
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| Revised Agenda | Minutes | Listen | ||
| Meeting Materials: | ||||
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LC9997: Establish effective date with Internal Revenue Code for Montana individual income tax and corporation license tax purposes |
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| Joint Subcommittee Teleconference Meeting of The Revenue & Transportation Committee & The Legislative Finance Committee | ||||
| Agenda | Minutes | Listen | ||
| Meeting Materials: | Bill draft (LC 115) creating interim study committee (Revised) | |||
| Joint Subcommittee Teleconference Meeting of The Revenue & Transportation Committee & The Legislative Finance Committee | ||||
| Agenda | Minutes | Listen | ||
| Meeting Materials: | Bill draft (LC 115) creating interim study committee | |||
| Agenda | Minutes - July 10 | Listen | ||
| Minutes - July 11 | Listen | |||
| Meeting Materials: | ||||
| LC9997: Conforming Montana taxes with Internal Revenue Code and temporarily adopting Internal Revenue Code Amendments LC9998: Conforming Montana taxes with Internal Revenue Code and amending certain sections Proposed Recodification of Title 15, Chapter 30, part 1 |
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| Joint Subcommittee Meeting of The Revenue & Transportation Committee & The Legislative Finance Committee | ||||
| Agenda | Minutes | Listen | ||
| Meeting Materials: | Interim Study Recommendation--Montana’s Changing Demographics | |||
| Project 2030 Subcommittee | Agenda | |||
| Full Committee | Agenda | April 17-Minutes April 18-Minutes |
Listen Listen |
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| SJR 31 Subcommittee | Agenda | Minutes | Listen | |
| HB 488 Subcommittee | Agenda | Minutes | Listen | |
| Meeting Materials: | ||||
| Whither Gross Receipts Taxes by Jeff Martin Memo on possible bill drafts for metal mines tax & tax increment finance districts Administrative Rule Activity for DOR and DOT - Lee Heiman LC9997 - 2-year conformity with federal income tax law - HJR 61 study LC9998 - fixed-date conformity with federal income tax law - HJR 61 study |
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| Full Committee | Agenda | 2/7/08- Minutes 2/8/08- Minutes |
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| SJR 31 Subcommittee | Agenda | Minutes | ||
| HB488 Subcommittee | Agenda | Minutes | ||
| Meeting Materials: | ||||
| Rulemaking Authority of Dept. of Revenue for Tax Increment Finance Districts - Lee Heiman, Staff Attorney, Thursday, Feb. 7 HJR 61 Review of State Conformity with Federal Income Tax Law - Jeff Martin, Committee Staff Friday, Feb. 8 HJR 61 Income Tax Conformity with Federal Income Tax Law - Lee Heiman, Staff Attorney HB 9 Determination of Refundable Income Tax Relief Multiple - Terry Johnson, Legislative Fiscal Division Bill Draft to Clarify Distribution of Certain Motor Vehicle Revenue - Lee Heiman, Staff Attorney |
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| Agenda | Dec. 6 - Minutes * Dec. 7 - Minutes * |
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*approved as corrected, February 8, 2007 |
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| Meeting materials: | ||||
| December 6 General Fund Revenue Report Slides Legislative Fiscal Division General Fund Revenue Update - Fiscal 2008 Legislative Fiscal Division HB 9 May Special Session Committee legal staff memo -Trigger Language for Property Tax Income Tax Credit HB 9 Department of Administration -Certification of Fiscal Year 2007 General Fund Revenue Key Trends in Growth and Change in Montana -- Larry Swanson , Center for the Rocky Mountain West December 7 HJR 61 study -- State Income Tax Conformity slides, Harley Duncan, Federation of Tax Administrators SJR SJR study -- Draft Study Plan for Interim Study of Taxation and School Funding SJR 31 study -- Levying Different Property Tax Mills Against Different Classes of Property staff legal memo SJR 31 study -- Recap of FY08 [School] Budgeted Funds Office of Public Instruction SJR 31 study -- FY08 [School] Budgeted Fund Non-Levy Revenue Office of Public Instruction SJR 31 study - How to Use School Funding Models Legislative Fiscal Division Montana Society of Certified Public Accountants -Report on Meeting with the Department of Revenue |
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| Agenda | Minutes * | |||
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* Approved as corrected, December 6, 2007 |
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| Meeting Materials: | ||||
| SB 554 Summary staff report related to SJR 31 study Legislative Fiscal Division Reports: General Fund Status: Fiscal Year 2007 Actual/2009 Biennium Projected Fiscal Year 2007 General Fund Status (slide show) Fiscal Trigger Report related to HB 2 and HB 9 "triggers" enacted in May 2007 Special Session |
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| Agenda | Minutes * | |||
| * Approved September 19, 2007 | ||||
| Meeting Materials: | Proposed Work Plan Work Plan Summary Table |
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Opinion on Omimex Supreme Court Decision - Lee Heiman, Legal Counsel
Response to question "Whether the exempt values for residential & commercial property under 15-6-222, MCA, can be different for different geographical areas in Montana?" - Lee Heiman, Legal Counsel
Subcommittee on HB 488 - Study of Property Taxes and Periodic Reappraisal
Membership
Sen. Kim Gillan, chair
Sen. Jim Elliott
Rep. Mike Jopek
Rep. Penny Morgan
Sen. Jim Peterson
Rep. Jon Sonju
Meeting Schedule
September 9, 2008
Revised Agenda
Minutes 
Listen
July 10, 2008
Agenda
Minutes
Listen
MEETING MATERIALS
Alternatives Dealing with Property Reappraisal
Overview of Proposal to Revise Property Taxation of Agricultural Land and Residential and Commercial Land
Elderly Homeowner/Renter Credit -- Department of Revenue. This is a continuation of a report that was presented at the April 17 meeting.
April 17, 2008
Agenda
Minutes
Listen
MEETING DOCUMENTS
Elderly Homeowner/Renter Credit -- Department of Revenue
Montana Property Taxes -- Doug Young, MSU--Bozeman
Property Tax Relief Measures in Selected States - Legislative Services Division
Review of Property Valuation in Selected States - Legislative Services Division
Household Income and Property Tax on Primary Residences - Department of Revenue
Housing Outlook 2008 -- Scott Rickard, Center for Applied Economic Research, MSU--Billings
February 7, 2008
Agenda
Minutes
Listen
MEETING DOCUMENTS
Brief History of Cyclical Reappraisal of Property in Montana - Jeff Martin, Subcommittee Staff
Points to Ponder in Property Taxation - PowerPoint - Jeff Martin
Subcommittee on SJR 31- Study of Taxation and School Funding
Membership
Sen. Bob Story, chair
Sen. Jeff Essmann
Rep. Tim Furey
Rep. Galen Hollenbaugh
Sen. Christine Kaufmann
Rep. Bob Lake
Meeting Schedule
July 10, 2008
Agenda
Minutes
Listen
2005 Quality Schools Interim Committee Revenue and Taxation Reports -- The reports listed below, and other QSIC reports, are found under "Committee Activities", and were presented on the following dates:
July 21-22, 2005 meeting -- Disparities in School Mill Levies; Disequalizing Effects of State HB 124 Rimbursements; Property Tax Information Related to K-12 Schools
September 23, 2005 meeting -- Equalizing School Mills {K-12] Statewide
November 1-2, 2005 meeting -- Schools Budgeting of Oil and Natural Gas and Coal Revenue; Report on Mill Levy Impacts Under Various Revenue Options
A summary of the revenue and taxation reports presented to the QSIC is on this page under the Feb. 7 meeting materials. Several revised QSIC reports were presented at the April 17 meeting.
Meeting Materials
Disequalizing Effects of State HB 124 Reimbursements -- Office of Budget and Program Planning
Disparities in School Mill Levies -- Legislative Fiscal Division
K-12 Schools-Property Tax Revenue Growth TY2000 to TY2007 - Department of Revenue and Office of Budget and Program Planning
Schools Budgeting of Oil & Natural Gas and Coal Revenue - Department of Revenue and Office of Budget and Program Planning
FY 2008 Property Taxes on TIF Increments - Department of Revenue and Office of Budget and Program Planning
February 7, 2008
Agenda
Minutes
Listen
Meeting Materials
Quality Schools Reports - Jeff Martin
Population, Income, and Expenditures -- George Haynes, Doug Young, Myles Watts, Department of Agricultural Economics and Economics, MSU
Assigned Studies
Publications
SJR 31: Study of Taxation and School Funding
Rule Review:
