Montana Senators Challenge 2025 Property Tax Law
A new lawsuit filed in Gallatin County alleges the state's property tax restructuring violates constitutional protections.
Updated on Oct. 20, 2026 in Law

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State senators have launched a legal challenge against Montana's 2025 property tax restructuring law in Gallatin County District Court. The plaintiffs allege the new framework fails to meet constitutional mandates for uniform tax rates.
Why it matters
The lawsuit argues that the legislation improperly imposes varying tax rates on properties within the same tax classification. This challenge seeks to determine if the state's recent tax restructuring adheres to established constitutional safeguards.
The lawsuit centers on the 2025 property tax restructuring act and its deviation from uniform tax rates. The ultimate impact on state revenue collection remains subject to the ongoing legal proceedings.
The players
Greg Hertz
He is a Montana State Senator who serves as one of the plaintiffs in the legal challenge.
Tom McGillvray
He is the Montana Senate Majority Leader and acts as a plaintiff in this lawsuit.
Keith Regier
He is a former Montana State Senator who joined the other lawmakers as a plaintiff.
The details
Plaintiffs Greg Hertz, Tom McGillvray, and Keith Regier initiated the suit to contest how the state applies property tax classifications. The court will now evaluate if these legislative changes infringe upon the constitutional rights of Montana taxpayers.
Timeline
The Montana Legislature enacted the property tax restructuring law in 2025.
The lawsuit was reported on October 20, 2026.
Political Context
Opponents of the lawsuit may argue that the 2025 law provides necessary flexibility for local government budgeting and economic adjustment. Some legislators contend that the restructured framework remains within the legal bounds of state tax authority.
Residents should monitor the court proceedings, as a ruling could alter the calculation of future property tax bills. If the law is found unconstitutional, the state may be required to revise its tax collection framework.
The takeaway
Taxpayers impacted by the 2025 property tax changes should keep updated on court schedules through the Gallatin County clerk. Understanding these legal challenges is essential for residents planning their long-term financial obligations.
Further reading
For broader insight into state-level legal challenges, explore recent developments in Montana Law.
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