MBPC Hosts Education Sessions on Budget and Tax for Legislative Candidates

With the 2027 legislative session on the horizon, Montana Budget & Policy Center (MBPC) hosted education sessions on the state budget and tax for legislative candidates in Billings and Great Falls. Speakers covered an overview of the budget, education finance, Department of Public Health and Human Services budget, Department of Corrections budget, Montana’s tax system, and an overview of Tribal-State policy.

These sessions provided candidates with an opportunity to deepen their understanding of the fiscal issues and policies that will shape the 2027 session. A strong foundation in tax and budget is essential to serving as a legislator, as balancing the state budget and thus deciding what will be funded, is a constitutional obligation of the legislature. 

Throughout the day, presenters explored how Montana raises revenue, allocates resources, and funds public services. In addition, current and former legislators who served on tax and budget committees shared their experiences working on tax and budget.   

Session Topics and Presentation Materials

Montana State Budget Overview

This presentation provided a broad introduction to Montana’s budgeting process, revenue sources, and spending priorities.

Download the budget overview slides here.

Education Finance

Candidates received an overview of Montana’s K-12 education funding system, including state and local funding mechanisms.

Download the education slides here.

Department of Public Health and Human Services Budget

This session examined the role of DPHHS within the state budget, major funding streams, and the services supported by the agency.

Download the DPHHS slides here.

Department of Corrections Budget

Participants reviewed corrections spending, budget trends, and policy issues affecting Montana’s correctional system.

Download the DOC slides here.

Montana’s Tax System

Attendees learned about the structure of Montana’s tax code, major sources of state revenue, and some historical tax policy likely to come up during 2027.

Download the tax slides here.

Tribal-State Policy Overview

This session covered policy basics of Tribal Nations including soveriegnty, lands, jurisdiction, the Federal-Tribal relationship, and the government-to-government relationship between Tribal Nations and the State of Montana.

Download the Tribal-State slides here.

MBPC is committed to supporting informed policymaking by providing nonpartisan research, analysis, and educational opportunities. These candidate education sessions help ensure that future legislators enter office with a stronger understanding of Montana’s fiscal landscape and the policy choices that affect Montanans across the state.

We thank all presenters and participants who contributed and look forward to providing resources that support effective governance and evidence-based policymaking in Montana.