Montana Administrative Code

42.20.420 PROPERTY VALUE ADJUSTMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, 15-10-411 and 15-10-412, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; AMD, 1990 MAR p. 1270, Eff. 6/29/90; REP, 1993 MAR p. 3060, Eff.…

42.20.423 DATA USED TO ESTIMATE SALES ASSESSMENT RATIOS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; AMD, 1991 MAR p. 742, Eff. 5/17/91; AMD, 1992 MAR p. 925, Eff. 5/1/92;…

42.20.426 ADJUSTMENT FOR DATE OF SALE AND SALES ASSESSMENT RATIO ESTIMATE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; REP, 1991 MAR p. 742, Eff. 5/17/91.

42.20.429 CRITERIA FOR REDUCING OR INCREASING PROPERTY VALUE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; AMD, 1990 MAR p. 1270, Eff. 6/29/90; AMD, 1991 MAR p. 742, Eff. 5…

42.20.432 PROCEDURE FOR VALIDATING SALES INFORMATION The department shall compile sales information from RTCs. The department shall review sales evidenced by an RTC to determine whether a sale was a valid, arm's-length transaction. For the purposes of this rule, "valid, arm's-len…

42.20.435 DETERMINATION OF AREAS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; REP, 1993 MAR p. 3060, Eff. 12/24/93.

42.20.438 DESIGNATED AREAS - RESIDENTIAL (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; AMD, 1990 MAR p. 1271, Eff. 6/29/90; AMD, 1991 MAR p. 742, Eff. 5/17/91; REP, 1993 MA…

42.20.441 RESIDENTIAL AREA MAPS AND DESCRIPTIONS (Is Hereby Repealed.) Rules 42.20.442 and 42.20.443 Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; REP, 1993 MAR p. 3060, Eff. 12/24/93.

42.20.444 DESIGNATED AREAS - COMMERCIAL (Is Hereby Repealed.) Rules 42.20.445 and 42.20.446 Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; AMD, 1992 MAR p. 925, Eff. 5/1/92; REP, 1993 MAR p. 3060…

42.20.447 COMMERCIAL AREA MAPS AND DESCRIPTIONS (Is Hereby Repealed.) Rules 42.20.448 and 42.20.449 Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; REP, 1993 MAR p. 3060, Eff. 12/24/93.

42.20.450 DIVISION OF PROPERTY INTO STRATUM (Is Hereby Repealed.) Rules 42.20.451 and 42.20.452 Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; AMD, 1991 MAR p. 742, Eff. 5/17/91; REP, 1993 MAR p.…

42.20.453 TREATMENT OF CERTAIN PROPERTIES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; AMD, 1990 MAR p. 1270, Eff. 6/29/90; AMD, 1991 MAR p. 742, Eff. 5/17/91; REP, 1993 M…

42.20.454 CONSIDERATION OF SALE PRICE AS AN INDICATION OF MARKET VALUE When considering any objection to the department's appraised value of property, the department may consider the property's sale price, as provided in the Realty Transfer Certificate (RTC), as evidence of its m…

42.20.455 CONSIDERATION OF INDEPENDENT APPRAISALS AS AN INDICATION OF MARKET VALUE When considering any objection to the appraisal of property, the department may consider independent fee appraisals of the property as evidence of the market value of the property. For an independe…

42.20.468 PERCENTAGE ADJUSTMENTS FOR THE 1992 TAX YEAR (Is Hereby Repealed.) Rules 42.20.469 and 42.20.470 Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; AMD, 1991 MAR p. 742, Eff. 5/17/91; AMD, …

42.20.471 APPLICABILITY OF PROPERTY VALUE ADJUSTMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-7-111, MCA History: NEW, 1990 MAR p. 596, Eff. 3/30/90; REP, 1993 MAR p. 3060, Eff. 12/24/93.

42.20.501 DEFINITIONS The following definitions apply to this subchapter: "2014 tax year value" means the market value of a property which appears on the 2014 property tax record of that property. "Annual appraisal trend factor class five" means a factor used to annually reapprai…

42.20.502 DETERMINATION OF VALUE BEFORE REAPPRAISAL (VBR) FOR FOREST LAND EXCLUDING INDUSTRIAL PROPERTIES (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2002 MAR p. 3424, Ef…

42.20.503 DETERMINATION OF CURRENT YEAR PHASE-IN VALUE FOR CLASS TEN PROPERTY (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 1999 MAR p. 2905, Eff. 12/17/99; AMD, 2002 MAR p…

42.20.504 NEW CONSTRUCTION DETERMINATION The following criteria will be used to identify new construction and destruction: all residential or commercial structures, out-buildings, and mobile homes that were built, remodeled, or destroyed in the preceding year; properties with new…

42.20.505 CLASSIFICATION AND APPRAISAL NOTICES AND VALUATION REVIEWS FOR FOREST LAND PROPERTY (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-102, 15-7-111, MCA, and Sec. 11, Ch. 463, L. 1997 History: TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/…

42.20.506 CERTIFIED MILL LEVY DETERMINATION (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-6-134, 15-7-111, MCA History: TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 1999 MAR p. 2905, Eff. 12/17/99; REP, 2002 MAR p. 3424, Eff. 12/13/02.…

42.20.507 PROPERTY TAX ASSISTANCE AND TAX RELIEF PROGRAMS All valuation reductions allowed for under the property tax assistance program or other property tax relief programs will be applied against the current year taxable market value. Authorizing statute(s): 15-1-201, 15-7-111…

42.20.508 DEFINITIONS - INDUSTRIAL PROPERTY (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/97; REP, 1999 MAR p. 2905, Eff. 12/17/99.

42.20.509 DETERMINATION OF VALUE BEFORE REAPPRAISAL (VBR) FOR INDUSTRIAL PROPERTIES (CLASS FOUR) (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2002 MAR p. 3424, Eff. 12/13/…

42.20.510 BASIC DETERMINATION OF PHASE-IN VALUE FOR CLASS FOUR INDUSTRIAL PROPERTY (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/97; REP, 2015 MAR p. 2350, Eff. 1/1/16.

42.20.511 VALUATION OF CLASS FIVE REAL PROPERTY FOR QUALIFYING AIR AND WATER POLLUTION CONTROL PROPERTY, GASOHOL FACILITIES, QUALIFYING RESEARCH AND DEVELOPMENT FIRMS, AND ELECTROLYTIC REDUCTION FACILITIES Qualifying air and water pollution control property, gasohol facilities, q…

42.20.512 VALUATION OF CLASS FIVE LOCALLY ASSESSED ELECTRIC AND TELEPHONE COOPERATIVES AND TELECOMMUNICATIONS COMPANIES The department shall annually appraise locally assessed electric and telephone cooperatives' and locally assessed telecommunications companies' property using t…

42.20.513 VALUATION OF CLASS SEVEN PROPERTY The department shall annually appraise class seven property using the methods described in ARM Title 42, chapter 22. The methods described are used in appraising other property with similar characteristics. Authorizing statute(s): 15-1-…

42.20.514 DETERMINATION OF TOTAL TAXABLE VALUE OF ELIMINATED PROPERTY The total taxable value of eliminated property is determined by compiling the actual total value of properties that have been eliminated from a particular taxing jurisdiction. In cases where the actual values h…

42.20.515 DETERMINATION OF TOTAL TAXABLE VALUE OF NEWLY TAXABLE PROPERTY The department will calculate the value attributable to newly taxable property that is classified as class four, five, seven, eight, nine, twelve, thirteen, fourteen, fifteen, and sixteen for each taxing jur…

42.20.516 APPLICATION OF PHASE-IN PROVISIONS FOR CLASS TEN PROPERTIES THAT DECREASE IN VALUE DUE TO REAPPRAISAL (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-134, 15-7-111, MCA History: NEW, 1999 MAR p. 2905, Eff. 12/17/99; AMD, 2002 MAR p. 3424, …

42.20.517 APPLICATION OF HOMESTEAD OR COMSTEAD EXEMPTION TO MIXED USE PROPERTIES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-134, 15-7-111, MCA History: NEW, 1999 MAR p. 2905, Eff. 12/17/99; AMD, 2006 MAR p. 3103, Eff. 12/22/06; REP, 2015 MAR p.…

42.20.518 LAND CAP ELIGIBILITY AND APPLICATION (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1999 MAR p. 2905, Eff. 12/17/99; REP, 2002 MAR p. 3424, Eff. 12/13/02.

42.20.519 APPLICATIONS FOR PROPERTY TAX ABATEMENT FOR GRAY WATER SYSTEMS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-24-3201, 15-24-3202, 15-24-3203, 15-24-3204, 75-5-305, 75-5-325, 75-5-326, 75-5-327, MCA History: NEW, 2012 MAR p. 1001, Eff. 5/11…

42.20.601 DEFINITIONS The following definitions apply to this subchapter: "Agricultural products produced by the land" means crops or forage raised directly in the land's soil and used to support livestock. Agricultural products produced by the land does not mean land that is use…

42.20.602 STEPS IN DETERMINING THE CLASSIFICATION OF AGRICULTURAL LAND Steps in the agricultural classification process may include the use of: department land use maps; internal desktop land use classification, using the criteria for each agricultural land use; on-site field rev…

42.20.603 VALUATION OF AGRICULTURAL LAND THAT DOES NOT HAVE A PUBLISHED SOIL SURVEY Denied access (DA) lands and not completed (NOTCOM) lands do not currently have any agricultural use productivity information associated with them from a published soil survey. When DA and NOTCOM …

42.20.604 STEPS IN DETERMINING THE PRODUCTIVITY OF AGRICULTURAL LAND Productivity is determined using the Natural Resource Conservation Service (NRCS) soil surveys. The productivity determination is specific to the agricultural land use classification under typical management pra…

42.20.605 AGRICULTURAL LANDS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-133, 15-7-103, MCA History: Eff. 12/31/72; AMD, Eff. 2/3/77; AMD, 1985 MAR p. 2023, Eff. 12/27/85; AMD, 1993 MAR p. 3048, Eff. 12/24/93; TRANS from ARM 42.20.141 and AMD, 2…

42.20.606 EXCEPTIONS TO AGRICULTURAL LAND ASSESSMENT (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-133, 15-6-134, 15-7-201, 15-7-202, 15-44-101, 15-44-102, 15-44-103, MCA History: NEW, 2006 MAR p. 3103, Eff. 12/22/06; AMD, 2010 MAR p. 549, Eff. 2/…

42.20.607 CORRECTION OF VALUE BEFORE REAPPRAISAL (VBR) FOR 2009 AGRICULTURAL LAND (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, 15-7-201, MCA History: NEW, 2010 MAR p. 1408, Eff. 6/11/10; REP, 2014 MAR p. 2994, Eff. 12/12/14.

42.20.610 CLASSIFICATION OF EASEMENTS ON AGRICULTURAL LAND Road, irrigation ditch, or power line easements that do not transfer title to such rights-of-way are taxable and will be classified as adjoining agricultural land. A deeded right-of-way that is conveyed through a deed or …

42.20.615 APPLICATION FOR AGRICULTURAL CLASSIFICATION OF LAND (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-133, 15-7-202, MCA History: NEW, 1985 MAR p. 2025, Eff. 12/27/85; AMD, 1993 MAR p. 3048, Eff. 12/24/93; AMD, 1996 MAR p. 1172, Eff. 4/26/96…

42.20.620 APPLICATION AND CLASSIFICATION REQUIREMENTS FOR AGRICULTURAL LAND TOTALING LESS THAN 160 ACRES Multiple parcels of land totaling less than 160 acres, both contiguous and noncontiguous, under one ownership, actively devoted to agricultural use and part of a bona fide agr…

42.20.621 2015 CALCULATION OF VALUE BEFORE REAPPRAISAL (VBR) FOR AGRICULTURAL LAND (REPEALED) Authorizing statute(s): 15-1-201, 15-7-101, 15-7-103, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 2014 MAR p. 3097, Eff. 12/25/14; REP, 2015 MAR p. 2350, Eff. 1/1/16.

42.20.625 CRITERIA FOR AGRICULTURAL LAND VALUATION FOR LAND TOTALING 20 TO 160 ACRES IN SIZE (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-133, 15-6-134, 15-7-201, 15-7-202, MCA History: NEW, 1993 MAR p. 3048, Eff. 12/24/93; AMD, 1996 MAR p. 1172,…

42.20.630 PRODUCTION FAILURES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-201, 15-7-202, 15-7-203, 15-7-206, 15-7-207, 15-7-208, 15-7-209, 15-7-210, 15-7-212, MCA History: NEW, 1985 MAR p. 2025, Eff. 1/1/86; AMD, 1997 MAR p. 1827, Eff. 10/7/97; …

42.20.635 MARKETING DELAY FOR ECONOMIC ADVANTAGE (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-201, 15-7-202, 15-7-203, 15-7-206, 15-7-207, 15-7-208, 15-7-209, 15-7-210, 15-7-212, MCA History: NEW, 1985 MAR p. 2025, Eff. 1/1/86; AMD, 1997 MAR p. 1…

42.20.640 CLASSIFICATION OF LAND 160 ACRES OR LARGER IN SIZE In accordance with the provisions of 15-7-202, MCA, contiguous parcels of land with 160 acres or more and under one ownership as defined in ARM 42.20.601 shall be classified as agricultural land, provided that no portio…