For weeks now, Montanans have been treated to a steady stream of op-eds from legislators—among them Jane Gillette, Shannon Maness, and Tracy Sharp—denouncing the recent property tax legislation. Their criticisms have focused on SB 542, which created a homestead exemption for primary residences and a different tax rate on second homes.
Here is the real question: If SB 542 is so bad, why did Gillette, Maness, and Sharp vote for it? It sounds like Gillette, Maness, and Sharp voted for SB 542 without reading and understanding its contents. After receiving a salary and benefits as members of the Legislature, we should expect them to do their homework and read the bill before voting for it.
But let’s give Gillette, Maness, and Sharp the benefit of the doubt and assume they simply changed their minds. Let’s assume they now genuinely oppose giving property tax relief to the 90% of Montanans who received it. Fine—policy disagreements are part of a healthy democracy. But what is their alternative?
If these legislators believe the current policy is flawed, they should be working to develop a different policy immediately. The homestead exemption and second home tax do not take effect for another year. That gives lawmakers real time to develop an alternative plan and to implement it before the 2026 tax year.
While the Freedom Caucus and other legislators like Matt Regier, Ken Bogner, and Carl Glimm have been quick to air grievances, they have been remarkably slow to develop an alternative besides a minuscule rebate. Complaints are plentiful; proposals are nonexistent.
Today, I want to do something different than simply criticize the Freedom Caucus and Senate Leadership. I want to offer them a challenge. If they really believe the 2025 property tax legislation is so bad, they should develop an alternative solution, draft a bill, and attempt to call a special session by the end of January. There is no reason to wait until 2027. If they really care about reforming property tax, the time to act is now.
Montana’s property tax problems did not emerge overnight. It’s not too much to ask the Freedom Caucus and Senate Leadership to produce a credible alternative—something substantive enough to justify calling a special session by the end of January.
Don’t hold your breath waiting for a proposal. The Freedom Caucus is full of all talk, no action politicians. In two months, there will be many excuses, but no substantive proposal. If they do come up with a proposal, it will probably involve repealing SB 542 and raising your property taxes. After all, if it was up to the Freedom Caucus and Senate Leadership, you would be paying substantially more in property taxes today.
Montanans deserve more than opinion pieces and political posturing. Montanans deserve lawmakers who deliver solutions. Let’s see if the Freedom Caucus is really interested in developing an alternative or merely talking about it. If so, they should produce an actual property tax reform bill by the end of January.
Josh Kassmier is a Republican state senator from Fort Benton.