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New rules flesh out details of Montana's upcoming second-home tax

by ERIC DIETRICH Montana Free Press
| November 15, 2025 12:00 PM

Major tax legislation passed by the 2025 Legislature swung tax bills dramatically for most Montana homeowners this year, pulling bills down for many and raising them for others.

Now, new rules proposed by the department aim to flesh out the details around a second phase of the legislation — a second-home tax that will take effect next year in an effort to provide further relief to homes being used as housing for Montana residents.

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