Montana Title 15. Taxation § 15-6-502. Legislative purpose

The legislature finds and declares that there is a shortage in this state of decent, safe, and sanitary, senior care and housing facilities that is affordable for all seniors.  To alleviate the high cost of facilities and housing for all seniors, the legislature believes it is essential that property tax incentives be made available to tax-exempt organizations that assist senior Montanans in meeting critical housing needs.