
If Passed, CI-134 Would Cut One-Fifth of Property Tax Revenue Collected for
Rural Fire Districts
CI-134 would cut over $12 million in funding for 195 Rural Fire Districts in 41 counties across the state, representing 19 percent of their property tax revenue in 2026. Some Rural Fire Districts would see revenue losses of greater than 25 percent, with no way to recover. For example, the Corvallis Fire District would see a cut of nearly $200,000 in its budget in 2027, 28% of its estimated 2026 property tax revenue. The Deer Lodge City Fire District would incur a revenue loss of nearly $250,000, 26% of its estimated 2026 property tax revenue.
Rural Fire Districts provide essential emergency services and fire protection in rural areas. CI-134 creates a property tax loophole for luxury vacation homes at the expense of essential emergency services for Montanans.
The following map shows the number of Rural Fire Districts by county that would lose property tax revenue under CI-134, estimated lost revenue, and revenue lost as a percentage of fire district property tax revenue in 2026.
Decline to sign CI-134, which prioritizes wealthy out-of-staters over emergency services for Montanans.
Source: MBPC calculations using Department of Revenue data
​
Paid for by Montana Budget & Policy Center, 15 W 6th Ave, Helena, MT 59601, Heather O’Loughlin, treasurer
