---
type: "Bill"
title: "Eliminate property tax statute of limitations on refunds"
description: "Eliminate property tax statute of limitations on refunds"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 362"
citation: "Montana SB 362 (2023)"
classification: ["bill"]
subjects: ["Counties (see also: Local Government)", "County Finance (see also: Local Finance)", "Local Government (see also: City Subjects; County Subjects)", "Revenue", "State", "Taxation (Generally)", "Taxation--Property"]
status: "enacted"
primary_sponsors: ["Shane Morigeau"]
version_count: 8
action_count: 53
vote_count: 6
first_action: "2022-12-20T20:03:00+00:00"
last_action: "2023-05-22T20:00:07+00:00"
source: "openstates"
source_identifier: "ocd-bill/4b390b5b-efe6-45f9-85fc-fd4abf8682bc"
source_url: "https://bills.legmt.gov/#/bill/20231/LC4221"
source_hash: "f6b20664629bae75cc3bc2c98db12bfb974ab33d470d43ce7f989302b6a80f25"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mt"]
---

# Montana SB 362 (2023) — Eliminate property tax statute of limitations on refunds

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB0362.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7653)
2. **SB0362.001.002_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7654)
3. **SB0362.001.002_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7652)
4. **SB0362001SCS17716.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7627)
5. **SB0362TAS230228.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7708)
6. **SB0362_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7587)
7. **SB0362_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7586)
8. **SB0362_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7585)

## Votes

- (H) Committee Executive Action--Bill Concurred — **15–6** (pass) · lower
- (H) 2nd Reading Concurred — **90–10** (pass) · lower
- (S) Committee Executive Action--Bill Passed as Amended — **11–1** (pass) · upper
- (H) 3rd Reading Concurred — **85–13** (pass) · lower
- (S) 3rd Reading Passed — **40–10** (pass) · upper
- (S) 2nd Reading Passed — **38–12** (pass) · upper

## Sponsors

- Shane Morigeau — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-05-22T20:00:07+00:00** Chapter Number Assigned `became-law`
- **2023-05-22T15:20:00+00:00** (S) Signed by Governor `executive-signature`
- **2023-05-12T15:30:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2023-05-11T22:00:00+00:00** (H) Signed by Speaker `passage`
- **2023-05-04T17:00:00+00:00** (S) Signed by President `passage`
- **2023-04-26T20:54:53+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-04-26T20:54:52+00:00** (S) Returned from Enrolling
- **2023-04-21T16:46:26+00:00** (S) Sent to Enrolling
- **2023-04-20T14:14:00+00:00** (H) Returned to Senate
- **2023-04-19T19:36:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-04-19T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-04-18T19:45:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-04-18T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-04-14T20:36:00+00:00** (H) Committee Report--Bill Concurred
- **2023-04-14T14:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-03-27T14:00:00+00:00** (H) Hearing
- **2023-03-17T19:11:37+00:00** (H) First Reading `reading-1`
- **2023-03-17T19:10:56+00:00** (H) Referred to Committee `referral-committee`
- **2023-03-16T15:40:39+00:00** (S) Transmitted to House
- **2023-03-15T20:47:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-03-15T19:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-03-14T19:34:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2023-03-14T19:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-03-10T20:48:00+00:00** (S) 2nd Reading Pass Consideration `reading-2`
- **2023-03-01T22:23:44+00:00** (C) Printed - New Version Available
- **2023-03-01T17:21:00+00:00** (S) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-03-01T16:21:42+00:00** (S) Revised Fiscal Note Requested
- **2023-02-28T16:00:00+00:00** (S) Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2023-02-27T20:22:23+00:00** (S) Fiscal Note Printed
- **2023-02-27T16:34:21+00:00** (C) Amendments Available
- **2023-02-24T14:37:29+00:00** (C) Fiscal Note Unsigned
- **2023-02-23T14:51:38+00:00** (S) Fiscal Note Received `receipt`
- **2023-02-21T16:00:33+00:00** (S) Hearing
- **2023-02-16T20:22:19+00:00** (S) First Reading `reading-1`
- **2023-02-16T14:21:54+00:00** (S) Referred to Committee `referral-committee`
- **2023-02-15T23:55:01+00:00** (S) Fiscal Note Requested
- **2023-02-15T23:24:19+00:00** (C) Introduced Bill Text Available Electronically
- **2023-02-15T22:04:51+00:00** (S) Introduced
- **2023-02-15T22:04:50+00:00** (C) Fiscal Note Probable
- **2023-02-15T19:31:44+00:00** (C) Draft Delivered to Requester
- **2023-02-15T01:30:15+00:00** (C) Draft Ready for Delivery
- **2023-02-14T22:52:31+00:00** (C) Executive Director Final Review
- **2023-02-14T22:52:27+00:00** (C) Draft Ready for Delivery
- **2023-02-14T21:55:10+00:00** (C) Draft in Assembly
- **2023-02-14T21:44:23+00:00** (C) Executive Director Review
- **2023-02-14T03:12:59+00:00** (C) Bill Draft Text Available Electronically
- **2023-02-14T03:12:58+00:00** (C) Draft in Final Drafter Review
- **2023-02-13T21:06:49+00:00** (C) Draft in Input/Proofing
- **2023-02-13T18:23:27+00:00** (C) Draft to Drafter - Edit Review
- **2023-02-10T22:14:51+00:00** (C) Draft in Edit
- **2023-02-10T20:59:51+00:00** (C) Draft in Legal Review
- **2023-02-10T05:53:27+00:00** (C) Draft to Requester for Review
- **2022-12-20T20:03:00+00:00** (C) Draft Request Received `receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4b390b5b-efe6-45f9-85fc-fd4abf8682bc`. Confidence: reported (aggregated from official Montana legislature records).