Montana Administrative Code

42.18.206 RESIDENTIAL PROPERTY APPRAISER CERTIFICATION All residential appraisers must receive specific training and testing to certify that they possess the required knowledge, skills, and abilities to perform residential property appraisals as outlined in this rule. Training an…

42.18.207 AGRICULTURAL PROPERTY APPRAISER CERTIFICATION An employee seeking to obtain certification as an agricultural appraiser must be certified by the department as a residential appraiser pursuant to the standards set forth in ARM 42.18.206. Training and testing criteria shal…

42.18.208 COMMERCIAL PROPERTY APPRAISER CERTIFICATION An employee seeking to obtain certification as a commercial appraiser must be certified by the department as a residential property and agricultural land appraiser. Training and testing criteria shall be as follows: Internatio…

42.18.210 CERTIFICATION SEQUENCE Specific positions within the department require multiple certifications: The following certification sequence shall be adhered to for positions requiring multiple certification: residential certification; agricultural certification; commercial ce…

42.18.211 CERTIFICATION SEQUENCE (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-107, 15-7-111, MCA History: NEW, 1985 MAR p. 2018, Eff. 12/27/85; AMD, 1996 MAR p. 3149, Eff. 12/6/96; REP, 2000 MAR p. 3562, Eff. 12/22/00.

42.19.101 MARSHALL VALUATION SERVICE (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-103, MCA History: Eff. 12/31/72; AMD, Eff. 5/5/77; AMD, 1979 MAR p. 1304, Eff. 10/26/79; AMD, 1982 MAR p. 2103, Eff. 11/25/82; REP, 1992 MAR p. 2078, Eff. 9/11/92.…

42.19.102 COMMERCIAL APPRAISAL FIRMS In order to comply with the provisions of 15-1-201 and 15-7-103 , MCA, all contracts for reappraisal or reclassification between commercial appraisal firms or individuals and the various counties of this state must be approved by the departmen…

42.19.103 MONTANA APPRAISAL MANUAL (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, 15-7-112, 15-7-113, 15-7-114, MCA History: NEW, Eff. 9/14/75; AMD, 1982 MAR p. 2103, Eff. 11/25/82; REP, 1992 MAR p. 2078, Eff. 9/11/92.

42.19.1102 TREATMENT OF GASOHOL PRODUCTION FACILITIES Gasohol production facilities' personal or real property may qualify as class five property as defined in 15-6-135 , MCA, during construction and for the first three years of operation. Authorizing statute(s): 15-1-201, MCA Im…

42.19.1103 TREATMENT OF ETHANOL MANUFACTURING FACILITIES Ethanol manufacturing facilities' manufacturing machinery, fixtures, equipment, and tolls used for the production of fuel grade ethanol from grain during the course of the construction and for ten years after initial produc…

42.19.1104 PROPERTY TAX EXEMPTION FOR NONFOSSIL ENERGY SYSTEM The property owner of record, or the property owner's agent, must make application to the local department office for classification as a nonfossil form of energy generation on a form available on the department's webs…

42.19.1105 ALTERNATE RENEWABLE ENERGY GENERATION FACILITIES PROPERTY TAX EXEMPTION - LESS THAN ONE MEGAWATT For machinery and equipment to qualify for the alternative renewable energy generation facilities exemption, the facility must be powered by an alternative renewable energy…

42.19.1106 PROPERTY TAX EXEMPTION - NONCOMMERCIAL ELECTRICAL GENERATION MACHINERY AND EQUIPMENT In order to obtain a property tax exemption for noncommercial electrical generation machinery and equipment, the property owner of record or the property owner's agent must notify the …

42.19.1201 TREATMENT OF AGRICULTURAL PROCESSING (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1992 MAR p. 2559, Eff. 11/26/92; REP, 2024 MAR p. 284, Eff. 2/10/24.

42.19.1202 TREATMENT OF PROPERTY NOT USED AS PART OF THE NEW INDUSTRY (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-192, 15-24-1401, 15-24-1402, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1991 MAR p. 2638, Eff. 12/27/91; AMD,…

42.19.1203 TREATMENT OF AIR AND WATER POLLUTION CONTROL EQUIPMENT (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1992 MAR p. 2559, Eff. 11/26/92; AMD, 1996 MAR p. 3220, Eff. 12/20/96; AMD,…

42.19.1204 TREATMENT OF MOTOR VEHICLES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; REP, 2024 MAR p. 284, Eff. 2/10/24.

42.19.1205 DEFINITIONS (REPEALED) Authorizing statute(s): 15-24-2405, MCA Implementing statute(s): 15-24-2403, 15-24-2404, MCA History: NEW, 2006 MAR p. 3102, Eff. 12/22/06; REP, 2024 MAR p. 284, Eff. 2/10/24.

42.19.1211 PERIOD OF CLASSIFICATION AS NEW INDUSTRIAL PROPERTY (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-192, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1991 MAR p. 2638, Eff. 12/27/91; AMD, 1992 MAR p. 2559, Eff. 11/26/9…

42.19.1212 COMMENCEMENT OF OPERATIONS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-192, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1991 MAR p. 2638, Eff. 12/27/91; AMD, 1992 MAR p. 2559, Eff. 11/26/92; AMD, 2004 MAR p. 490, …

42.19.1213 CHANGES IN OPERATIONS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-192, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1991 MAR p. 2638, Eff. 12/27/91; AMD, 2004 MAR p. 490, Eff. 2/27/04; AMD, 2006 MAR p. 3102, Eff. 1…

42.19.1221 OPINION LETTERS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-192, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1991 MAR p. 2638, Eff. 12/27/91; AMD, 1992 MAR p. 2559, Eff. 11/26/92; AMD, 2004 MAR p. 490, Eff. 2/27/0…

42.19.1222 APPLICATION FOR SPECIAL CLASSIFICATION (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-192, 15-24-1401, 15-24-1402, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1991 MAR p. 2638, Eff. 12/27/91; AMD, 1992 MAR p. 2559, E…

42.19.1223 PROCESSING OF APPLICATION (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-192, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1991 MAR p. 2638, Eff. 12/27/91; AMD, 1996 MAR p. 3220, Eff. 12/20/96; AMD, 2004 MAR p. 490, E…

42.19.1224 ADVERSE IMPACTS (REPEALED) Authorizing statute(s): 15-1-201, 15-6-192, MCA Implementing statute(s): 15-6-135, 15-6-192, MCA History: NEW, 1980 MAR p. 1088, Eff. 3/28/80; AMD, 1991 MAR p. 2638, Eff. 12/27/91; AMD, 2004 MAR p. 490, Eff. 2/27/04; REP, 2024 MAR p. 284, Eff…

42.19.1235 PROPERTY TAX ABATEMENT FOR NEW OR EXPANDING INDUSTRY An applicant must make application to the governing body of the affected taxing jurisdiction on a form provided by the department. The form shall include, among other information, a specific description of the improv…

42.19.1240 TAXABLE RATE REDUCTION FOR VALUE ADDED PROPERTY (REPEALED) Authorizing statute(s): 15-24-2405, MCA Implementing statute(s): 15-24-2401, 15-24-2402, 15-24-2403, 15-24-2404, MCA History: NEW, 1991 MAR p. 2499, Eff. 12/13/91; AMD, 1996 MAR p. 1171, Eff. 4/26/96; AMD, 2004…

42.19.1301 DEFINITIONS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-17-212, 15-17-323, MCA History: NEW, 2001 MAR p. 2431, Eff. 12/7/01; REP, 2017 MAR p. 1674, Eff. 9/23/17.

42.19.1302 FORM (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-17-212, 15-17-323, MCA History: NEW, 2001 MAR p. 2431, Eff. 12/7/01; REP, 2017 MAR p. 1674, Eff. 9/23/17.

42.19.1401 DEFINITIONS The following definitions apply to this subchapter: "Levy district" means a geographically distinct area where all of the properties are subject to the same combination of taxing jurisdiction's mill levies. Levy districts are created for administrative purp…

42.19.1402 NOTIFICATION OF THE CREATION OR AMENDMENT OF A TAX INCREMENT FINANCING DISTRICT - TIMING (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 7-15-4283, 7-15-4284, 15-10-202, 15-10-420, MCA History: NEW, 2008 MAR p. 1490, Eff. 7/18/08; REP, 2019 MA…

42.19.1403 NOTIFICATION REQUIREMENTS FOR THE CREATION OR AMENDMENT OF AN URBAN RENEWAL DISTRICT (URD) WITH A TAX INCREMENT FINANCING PROVISION A local government may create or amend a URD containing a tax increment financing provision pursuant to Title 7, chapter 15, parts 42 and…

42.19.1404 NOTIFICATION REQUIREMENTS FOR THE CREATION OR AMENDMENT OF A TARGETED ECONOMIC DEVELOPMENT DISTRICT (TEDD) WITH A TAX INCREMENT FINANCING PROVISION A local government may create or amend a TEDD containing a tax increment financing provision pursuant to Title 7, chapter…

42.19.1405 NEW TECHNOLOGY TAX INCREMENT FINANCING DISTRICTS – INFORMATION REQUIRED TO ENABLE THE DEPARTMENT TO CERTIFY BASE TAXABLE VALUE (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 7-15-4216, 7-15-4282, 7-15-4284, 7-15-4295, MCA History: NEW, 2008 M…

42.19.1406 NEW AEROSPACE TRANSPORTATION AND TECHNOLOGY TAX INCREMENT FINANCING DISTRICTS – INFORMATION REQUIRED TO ENABLE THE DEPARTMENT TO CERTIFY BASE TAXABLE VALUE (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 7-15-4216, 7-15-4282, 7-15-4284, 7-15-4…

42.19.1407 DETERMINATION OF BASE AND INCREMENTAL TAXABLE VALUES OF URBAN RENEWAL DISTRICTS (URD) OR TARGETED ECONOMIC DEVELOPMENT DISTRICTS (TEDD) The department will determine the: base taxable value for a URD or TEDD as the taxable value of all property located within the distr…

42.19.1408 DETERMINATION AND REPORT OF BASE YEAR, ACTUAL, AND INCREMENTAL TAXABLE VALUES – TIMING (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 7-15-4284, 7-15-4285, 15-10-202, 15-10-420, MCA History: NEW, 2008 MAR p. 1490, Eff. 7/18/08; AMD, 2016 MAR …

42.19.1409 NOTIFICATION OF AMENDMENT OF BOUNDARIES OR CHANGES WITHIN AN EXISTING TAX INCREMENT FINANCE DISTRICT - NEWLY TAXABLE PROPERTY (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 7-15-4282, 7-15-4284, 15-10-420, MCA History: NEW, 2008 MAR p. 1490, …

42.19.1410 INFORMATION REQUIRED BY THE DEPARTMENT TO CERTIFY BASE YEAR TAXABLE VALUES OF AN AMENDED OR CHANGED TAX INCREMENT FINANCING DISTRICT (TIFD) (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 7-15-4282, 7-15-4284, 7-15-4285, 15-10-420, MCA History…

42.19.1411 DETERMINATION OF BASE YEAR TAXABLE VALUES OF AN AMENDED TIFD – REPORTING OF BASE YEAR, ACTUAL, AND INCREMENTAL TAXABLE VALUES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 7-15-4282, 7-15-4284, 7-15-4285, 15-10-420, MCA History: NEW, 2008 MA…

42.19.1412 LOCAL GOVERNMENT REPORTING REQUIREMENTS No later than October 1 of each year, the local government must provide the department with a copy of each bond resolution or ordinance required under 7-15-4301, MCA, and on a form provided by the department, must report the foll…

42.19.201 DETERMINATION OF PRINCIPAL RESIDENCE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Ch. 698, L. 1979 History: NEW, 1979 MAR p. 1499, Eff. 11/30/79; REP, 1996 MAR p. 1171, Eff. 4/26/96.

42.19.202 APPLICATION DEADLINE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Ch. 698, L. 1979 History: NEW, 1979 MAR. p. 1499, Eff. 11/30/79; REP, 1996 MAR p. 1171, Eff. 4/26/96.

42.19.203 DEFINITIONS The following definitions apply to this subchapter: “Commercial rate” means the same as the commercial property tax rate provided in 15-6-134(3)(d), MCA. “ETR,” for the purposes of administering the reduced tax rates, means the effective tax rate for a quali…

42.19.204 REDUCED TAX RATE APPLICATION PROCESS; DETERMINATIONS; APPEAL RIGHTS; AND PROGRAM COMPLIANCE An owner must apply to the department in accordance with, and subject to the eligibility requirements of 15-6-405 or 15-6-411, MCA, as applicable, and this rule to receive the re…

42.19.205 ADMINISTRATION OF REDUCED TAX RATES A qualifying property whose owner has applied for, and been granted, a homestead rate or rental rate will receive the respective reduced tax rate through an application of an ETR to the appraised market value of the property as determ…

42.19.206 DETERMINING EFFECTIVE TAX RATES (ETR) FOR QUALIFYING CLASS FOUR PROPERTY There is a graduated property tax rate reduction for class four property that also qualifies for the reduced tax rates provided in 15-6-134, MCA. For purposes of this rule, the term “qualifying pro…