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Second home tax, other property tax relief bills clear the House

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Second home tax, other property tax relief bills clear the House


A trio of major property tax relief bills — Gov. Greg Gianforte’s flagship effort to pull down homeowner property taxes by boosting taxes on second homes and two other measures pitched by Democrats — passed the Montana House with bipartisan votes Thursday, advancing to the state Senate.

Gianforte’s bill, House Bill 231, was amended by the House Appropriations Committee last week in an effort to win the Democratic votes necessary to overcome opposition from some Republicans. It ultimately passed the House on a 68-30 margin. The bill’s supporters, including sponsor Rep. Llew Jones, R-Conrad, also fended off floor amendments brought by Rep. Terry Falk, R-Kalispell, that would have rewritten the measure wholesale.

The two Democratic bills forwarded to the Senate include House Bill 155, an alternative to the Gianforte-Jones bill that aims to rebalance the state property tax system without singling out homes that aren’t being used as primary residences. The other is House Bill 154, which would offer homeowners and renters an income tax credit to help offset their property tax bills.

Separately, the Montana Senate gave support with a 50-0 preliminary vote Wednesday to a property tax measure that would divert some lodging tax dollars to a permanent tax relief fund. That measure, Senate Bill 90, has been amended to remove earlier provisions that would have defunded state tourism promotion efforts. It’s been cited as a preferred option by some Republicans who dislike aspects of the Gianforte-Jones measure, including Senate President Matt Regier, R-Kalispell.

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Several other property tax proposals have also been proposed by lawmakers so far this year, including a measure that would permit local option sales taxes to offset property taxes, address a loophole that allows luxury homes to qualify for agricultural tax breaks, constrain the growth of local government revenues, make it harder to pass property tax levies, and rework the rates that translate market-rate property values to the taxable values used for tax bills. 

Both the Gianforte-Jones bill and the Democratic alternative, HB 155, dial down the taxable value conversion rates for residential properties, making a smaller share of home values subject to the property tax math that divvies up the cost of schools, law enforcement and other local services. Both employ a tiered rate structure that focuses savings on lower-value properties and includes provisions intended to shield small businesses as taxes are shifted off homes and onto other classes of property.

In an effort to minimize how much its residential tax relief shifts taxes onto farms and business properties, the Gianforte-Jones bill also divides the state’s current residential tax category into homes that are and aren’t primary residences, taxing owner-occupied homes and long-term rental properties at lower rates than second-homes and Airbnb-style short-term rentals. Jones and the governor have justified that distinction by arguing that second homeowners often don’t pay the Montana income taxes that fund most of the cost of state-level public services.

Opponents of the governor-backed bill have argued that taxing second homes could produce a situation where Montana residents are saddled with untenable taxes on a longtime family vacation home. They also note that the state would have to ask homeowners and landlords to file applications in order to claim the lower tax rate.

While the bill specifies that an initial eligibility list would be based on homeowners who received property tax rebates following the 2023 session, opponents are worried that the application requirement would leave eligible property owners who miss the memo saddled with higher taxes.

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Debating the Gianforte-Jones bill on the House floor Wednesday, Rep. Mary Caferro, D-Helena, drew a comparison to the state’s Medicaid redetermination process, where she said tens of thousands of people lost their state-managed health coverage as a result of procedural issues.

“My concern is that we may have a similar experience with this application process for people who didn’t get the rebate,” Caferro said.

Jones said that the state would be able to offer a simple one-time, one-page application. “Once you’re signed up as a homeowner, then you’ll be able to remain signed up until there’s a change in the property,” he said.

Falk made a similar argument as he pushed to amend the bill so it would avoid the second home distinction, saying a simpler measure would avoid a “crazy application process.”

Jones argued the nature of Montana’s tax system means lowering taxes on one type of property isn’t possible without “squeezing the balloon” onto another type of property — making the effort to collect extra revenue from second homes a vital part of the governor’s proposal.

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“This is a difficult problem to make work — you have to have a revenue source,” Jones said. “This wasn’t the executive or the governor’s idea — until I forced them to model this, they didn’t think it would work either.”

The second Democratic bill, HB 154, would create an income tax credit that offsets property taxes for middle- and lower-income homeowners and renters, specifying that renters can attribute 15% of their rent bill to taxes. Its sponsor, Rep. Jonathan Karlen, D-Missoula, has argued that tying property and income taxes together would make Montana’s tax system more responsive to individual circumstances.

“Unlike income taxes, property taxes don’t adjust based on means, or adjust when hard times hit,” Karlen said during Wednesday’s floor debate.

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Property taxes, explained — with pictures

Property values have risen dramatically in Montana, but that doesn’t necessarily mean you (or your landlord) will pay higher property taxes. If you want to know why, read our property tax explainer — with pictures.

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Karlen and other Democrats also say a tax credit that includes renters would address their concern that under other bills landlords would either be left out of tax relief efforts or pocket any savings. Jones, in contrast, has argued that market competition will force landlords to pass the savings onto their tenants.

The Karlen bill’s journey across the House floor, where it passed 59-39, was boosted by a coordination clause added to the Gianforte-Jones measure as its backers sought to win Democratic votes. That clause, which could be removed by the Senate, specifies an additional rate discount for lower-value homes if the tax credit bill fails to make it to the governor’s desk.

House Minority Leader Katie Sullivan acknowledged in a press conference this week that tying the governor’s key policy proposal to a Democratic priority bill was “confusing,” but said it was consistent with the caucus’s efforts to advance proposals that it believes provide relief for working Montanans.

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”We really are just trying to move more than just one bill through this process and continue a conversation,” Sullivan said. “And sometimes we do weird things to make that happen.”

The other Democratic bill, the explicit alternative to Gianforte-Jones bill, passed its final House vote this week 68-30.

Zeke Lloyd contributed reporting.



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Service door of Crans-Montana bar where 40 died in fire was locked from inside, owner says

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Service door of Crans-Montana bar where 40 died in fire was locked from inside, owner says


The French owner of the Swiss bar where 40 people died in a fire during new year celebrations has told investigators a service door had been locked from the inside.

Jacques Moretti, co-owner of the Constellation bar in the Swiss resort of Crans-Montana, was taken into custody on Friday, as prosecutors investigated the tragedy.

Most of the 40 people who died were teenagers, and another 116 people were injured.

Moretti told the Valais public prosecutor’s office that he had found out about the locked door just after the deadly fire.

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When he arrived at the scene, he forced open the door, according to excerpts from police reports published by several French and Swiss media outlets confirmed to AFP by a source close to the case.

Moretti said he had found several people lying behind the door after opening it.

Initial findings suggest the fire was caused by sparklers coming into contact with soundproofing foam installed on the ceiling of the establishment’s basement.

Questions are also being raised regarding the presence and accessibility of fire extinguishers, and whether the bar’s exits were in compliance with regulations.

No safety inspections at site of Swiss bar fire for past five years, mayor says

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“We always add a sparkler candle when we serve a bottle of wine in the dining room,” said his wife and co-owner, Jessica, who was released after Friday’s hearing.

Moretti told investigators he had carried out tests and the candles were not powerful enough to ignite the acoustic foam.

He said he bought the foam in a DIY store and installed it himself during renovations carried out after buying the establishment in 2015.

Regarding the presence of numerous underage kids in the bar at the time of the tragedy, Moretti said the establishment prohibited anyone under the age of 16 and that customers aged 16 to 18 had to be accompanied by an adult.

He said he had given these “instructions” to the security staff, but acknowledged that “it is possible that there was a lapse in protocol”.

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The couple is suspected of “negligent homicide, negligent bodily harm, and negligent arson”.



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‘It was apocalyptic’, woman tells Crans-Montana memorial service, as bar owner detained

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‘It was apocalyptic’, woman tells Crans-Montana memorial service, as bar owner detained


‘In this shared grief we stand united’: Day of mourning for New Year’s Eve fire victims in Switzerland

Tragedy brought people together in Crans-Montana and brought the country to a standstill.

On Friday, just down the road from the bar where 40 young people were killed by fire on New Year’s Eve, church bells rang in their memory.

They tolled right across Switzerland, to mark a national day of mourning.

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Then, moments after the last notes of a special memorial service had faded, came the news that one of the bar’s owners had been detained.

Swiss prosecutors said Jacques Moretti, a French national, was a potential flight risk. He and his wife Jessica, who is also French, are suspected of manslaughter by negligence, bodily harm by negligence and arson by negligence.

Many of the victims’ families had demanded action like this from the start: more than a week after the fire, the anger in this community has been increasing.

At the main ceremony in Martigny, down in the valley, relatives of the dead were joined by survivors. Some had come from hospital for the memorial. People held white roses in their laps and gripped each other’s hands for support.

“The images we faced were unbearable. A scene worse than a nightmare. Screams ringing out in the icy cold, the smell of burning. It was apocalyptic,” a young woman called Marie told the audience.

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She had been in a bar opposite Le Constellation when the fire broke out and suddenly found herself helping the injured as they ran from the flames.

She said she would never forget what she’d seen.

Listening in the front row were the presidents of France and Italy, whose citizens were among those killed and injured in the fire. Both countries have opened their own investigations.

Back in Rome, Italy’s prime minister vowed to make sure all those responsible were identified.

“This was no accident. It was the result of too many people who did not do their jobs,” Giorgia Meloni said.

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She wants to know why the music wasn’t cut as soon as the fire started.

“Why did no-one tell the young people to get out? Why did the council not make the proper checks? There are too many whys.”

In Crans-Montana people have the same questions and many more.

For now, the only two formal suspects are the co-owners of Le Constellation, Jacques and Jessica Moretti. Early on Friday, the pair were called in by prosecutors. They are being investigated for causing death and injury through negligence but have not been charged.

Now Jacques Moretti has been remanded in custody. In a statement, the public ministry said the move followed a “new assessment of the flight risk.”

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“I constantly think of the victims and of the people who are struggling,” his wife told a crush of TV cameras after several hours of questioning at the ministry.

It was her first public comment since the fire.

“It is an unimaginable tragedy. It happened in our establishment, and I would like to apologise.”

Nine days on, Le Constellation is still obscured from view behind white plastic sheets. A lone policeman stands guard, his face covered against the relentless snow.

What unfolded inside the building’s basement has gradually become clearer – and it’s the story of a disaster that should never have happened.

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Mobile phone footage shows a sparkler tied to a champagne bottle apparently starting the fire as it brushes the ceiling. Covered with soundproofing foam that was never safety tested, it ignites quickly.

When the crowd eventually rush for the exit in panic, there is a crush on the stairs. It seems the emergency doors were blocked.

But another video, from six years ago, suggests the risk was well known. On the footage, a waiter can be heard warning that the material on the ceiling is flammable.

“Be careful with the foam,” the voice shouts, as people wave the same sparklers.

But the questions here are not just for the owners.

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This week the local authorities in Crans made the shocking admission that they hadn’t carried out mandatory safety checks of the bar for five years.

They offered no explanation.

“It was a hell inside that bar. More than 1,000 degrees of temperature. There was no way to escape,” Italy’s ambassador to Switzerland, Gian Lorenzo Cornado, told the BBC, citing a long list of safety violations.

Six Italians were killed as a result.

“Italy wants justice, the Italian government wants justice and the Italian people want justice, for sure. The families want justice,” the ambassador stressed.

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That includes for those with life-changing injuries.

The regional hospital in Sion took the first major influx of patients. The stress was compounded by the fact that many doctors’ own children were partying in Crans for the New Year.

“They were all scared the next stretcher to arrive would be carrying their own child,” hospital director Eric Bonvin remembers.

But he’s proud of how his team coped.

Some casualties were unconscious and so badly burned, it took time to identify them.

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The most serious cases were moved to specialist burns centres elsewhere in Switzerland and in Europe where some are still in a critical condition.

All face a long, tough path to recovery which the doctor likens to a “rebirth” because many of his young patients have severe burns to the face.

“First the body needs to be protected, like the foetus in a mother’s womb. That’s what’s happening for many now. Then they will have to re-enter the world and find their identity,” Professor Bonvin says.

“It will take a lot of work and resilience.”

Add to that the anguish of surviving.

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“They came round and at first they felt lucky to be alive. But some now feel this guilt, wondering why they are here, but not their friend or brother,” Bonvin explains.

“It is a delicate moment.”

In central Crans, the heap of tributes for the dead is still growing, protected from the elements by a canvas.

After leaving their own fresh flowers on Friday, many people then stood in front of the ruins of the bar itself for a moment. Remembering, in silence.



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Montana pediatrician group pushes back against CDC vaccine changes

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Montana pediatrician group pushes back against CDC vaccine changes


This story is excerpted from the MT Lowdown, a weekly newsletter digest containing original reporting and analysis published every Friday.

On Monday, Jan. 5, the Centers for Disease Control and Prevention announced it would downgrade six vaccines on the routine schedule for childhood immunizations. The changes scale back recommendations for hepatitis A and B, influenza, rotavirus, RSV and meningococcal disease. 

That decision — shared by top officials at the federal Department of Health and Human Services — took many public health experts by surprise, in part because of how the administration of President Donald Trump departed from the CDC’s typical process for changing childhood vaccine recommendations. 

Montana Free Press spoke to Atty Moriarty, a Missoula-based pediatrician and president of the Montana Chapter of the American Academy of Pediatrics, about her perspective on the CDC’s changes. The interview has been edited for length and clarity.

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MTFP: What happened in this most recent change and how does that differ from the CDC’s normal process for adjusting childhood vaccination schedules?

Moriarty: The way that vaccines have traditionally been recommended in the past is that vaccines were developed, and then they traditionally went through a formal vetting process before going to the [CDC]’s Advisory Committee on Immunization Practices, or ACIP, which did a full review of the safety data, the efficacy data, and then made recommendations based on that. Since November 2025, that committee has completely been changed and is not a panel of experts, but it is a panel of political appointees that don’t have expertise in public health, let alone infectious disease or immunology. So now, this decision was made purely based unilaterally on opinion and not on any new data or evidence-based medicine. 

MTFP: Can you walk through some of the administration’s stated reasons for these changes?

Moriarty: To be honest, these changes are so nonsensical that it’s really hard. There’s a lot of concern in the new administration and in the Department of Health and Human Services and the CDC that we are giving too many immunizations. That, again, is not based on any kind of data or science. And there’s a lot of publicity surrounding the number of vaccines as compared to 30 years ago, and questioning why we give so many. The answer to that is fairly simple. It’s because science has evolved enough that we actually can prevent more diseases. Now, some comparisons have been made to other countries, specifically Denmark, that do not give as many vaccines, but also are a completely different public health landscape and population than the United States and have a completely different public health system in general than we do.

MTFP: Where is the American Academy of Pediatrics [AAP] getting its guidance from now, if not ACIP?

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Moriarty: We really started to separate with the [CDC’s] vaccine recommendations earlier in 2025. So as soon as they stopped recommending the COVID vaccine, that’s when [AAP] published our vaccine schedule that we have published for the last 45 years, but it’s the first time that it differed from the CDC’s. We continue to advocate for immunizations as a public health measure for families and kids, and are using the previous immunization schedule. And that schedule can be found on the [AAP’s] healthychildren.org website.

MTFP: Do any of the recent vaccine scheduling changes concern you more than others?

Moriarty: I think that any pediatrician will tell you that 20-30 years ago, hospitals were completely full of babies with rotavirus infection. That is an infection that is a gastrointestinal disease and causes severe dehydration in babies. I’m nervous about that coming roaring back because babies die of dehydration. It’s one of the top reasons they’re admitted to the hospital. I’m nervous about their recommendation against the flu vaccine. [The U.S. is] in one of the worst flu outbreaks we’ve ever seen currently right now and have had many children die already this season. 

MTFP: Do you think, though, that hearing this changed guidance from the Trump administration will change some families’ minds about what vaccines they’ll elect to get for their children?

Moriarty: Oh, absolutely. We saw that before this recommendation. I mean, social media is such a scary place to get medical information, and [listening to] talking heads on the news is just really not an effective way to find medical information, but we see people getting it all the time. I meet families in the hospital that make decisions for their kids based on TikTok. So I think that one of the effects of this is going to be to sow more distrust in the public health infrastructure that we have in the United States that has kept our country healthy.

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