MONTANA— Senate Tax Committee Chair Greg Hertz, Senate Majority Leader Tom McGillvray, and former state senator Keith Regier have filed a second lawsuit challenging the constitutionality of Senate Bill 542, Montana’s 2025 property tax restructuring law.
The lawsuit, filed in Gallatin County District Court, alleges that SB 542 violates the Montana uniformity doctrine and constitutional equal protection guarantees by imposing substantially different tax rates on properties within the same tax classification.
“Montanans deserve a property tax system that is fair, transparent, and constitutional,” Hertz said. “The Legislature has the authority to establish property classifications, but once property is placed within the same class, the constitution requires that taxpayers be treated equally.”
McGillvray emphasized that the lawsuit seeks to establish clear constitutional limits on the Legislature’s taxing authority.
“Tax relief for one group of Montanans should not come at the expense of unfairly taxing their neighbors. The Montana Constitution protects equal treatment, and we are asking the courts to enforce those protections,” McGillvray stated. “This lawsuit is not about opposing property tax relief. It is about ensuring that tax relief is provided in a manner that respects the constitutional rights of every Montana property owner.”
Regier noted that the case raises an important principle that extends beyond property taxes.
“Government must operate within constitutional limits, even when pursuing popular policy objectives. Fair taxation requires equal treatment, and that principle deserves to be defended,” he said.