Montana Administrative Code

42.20.645 CLASSIFICATION AND ASSESSMENT OF THOSE PORTIONS OF ANY AGRICULTURAL, NONQUALIFIED AGRICULTURAL, OR FOREST LAND PARCELS THAT ARE RESIDENTIAL, COMMERCIAL, OR INDUSTRIAL SITES Any portion of any parcel of land that is used as a residential, commercial, or industrial site (…

42.20.650 VALUATION OF NONQUALIFIED AGRICULTURAL LAND FROM 20 TO 160 ACRES Parcels of land that meet the criteria as nonqualified agricultural land under ARM 42.20.601 are valued at the statewide average productivity value of grazing land. Parcels of land not qualifying for fores…

42.20.655 CLASSIFICATION AND VALUATION OF ONE-ACRE OF LAND BENEATH RESIDENCES LOCATED ON AGRICULTURAL LAND AND NONQUALIFIED AGRICULTURAL LAND Each one-acre of land beneath any residences located on agricultural land is classified as agricultural land and valued according to the h…

42.20.660 NONIRRIGATED SUMMER FALLOW FARM LAND (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-103, 15-7-201, MCA History: Eff. 12/31/72; AMD, Eff. 2/3/77; AMD, 1993 MAR p. 3048, Eff. 12/24/93; TRANS from ARM 42.20.144 and AMD, 2003 MAR p. 1888, Eff…

42.20.665 NONIRRIGATED, CONTINUOUSLY CROPPED FARM LAND (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-103, 15-7-201, MCA History: Eff. 12/31/72; AMD, Eff. 2/3/77; AMD, 1993 MAR p. 3048, Eff. 12/24/93; TRANS from ARM 42.20.145 and AMD, 2003 MAR p. 1…

42.20.670 NONIRRIGATED CONTINUOUSLY CROPPED HAY LAND (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-103, 15-7-201, MCA History: Eff. 12/31/72; AMD, Eff. 2/3/77; AMD, 1985 MAR p. 2023, Eff.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 …

42.20.675 IRRIGATED AGRICULTURAL FARM LAND VALUATION The department calculates productivity per acre values for irrigated farm land using the formula provided in 15-7-201, MCA. However, the department applies the formula per industry standard as I/R=V. The department calculates n…

42.20.676 NON-IRRIGATED AGRICULTURAL LAND VALUATION The department calculates productivity per acre values for non-irrigated agricultural land subclasses described in (3) and (4) using the statutory formula provided in 15-7-201, MCA. However, the department applies the formula pe…

42.20.680 GRAZING LAND (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-103, 15-7-201, MCA History: Eff. 12/31/72; AMD, Eff. 2/3/77; AMD, 1985 MAR p. 2023, Eff.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 42.20.142 and AMD, 2003 MA…

42.20.681 AGRICULTURAL COMMODITY PRICES AND VALUES Commodity prices for the 2025-2026 appraisal cycle used for the determination of income are calculated using a 10-year Olympic average of prices from Montana Agricultural Statistics for the years 2014-2023. The department's Olymp…

42.20.682 FAMILY FARM REQUIREMENTS FOR AGRICULTURAL LAND CLASSIFICATION Parcels of land between 20 acres and 160 acres that do not meet the agricultural land classification income requirements outlined in 15-7-202, MCA, and ARM 42.20.620 but are used for farming or ranching, or a…

42.20.683 SPECIALTY AND UNIQUE CROPS; ADDITIONAL REQUIREMENTS FOR AGRICULTURAL LAND CLASSIFICATION For the purpose of this rule, the term "specialty and unique crops" includes, but is not limited to, the agricultural products provided in (3)(a) through (g). A landowner may apply …

42.20.701 DEFINITIONS The following definitions apply to this subchapter: "Board foot" means a measurement of wood equivalent to one inch thick by 12 inches long by 12 inches wide. "Contiguous parcels of land" means separately described parcels of land under one ownership that ph…

42.20.705 FOREST LAND CLASSIFICATION The department classifies contiguous forest land of 15 acres or more, under one ownership which is capable of producing timber that can be harvested in commercial quantity with: an annual productive capacity of 100 board feet or more of lumber…

42.20.710 EXCEPTIONS TO FOREST LAND ASSESSMENT (REPEALED) Authorizing statute(s): 15-44-105, MCA Implementing statute(s): 15-44-101, 15-44-102, 15-44-103, MCA History: NEW, 1992 MAR p. 2650, Eff. 12/11/92; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42.20.162 and AMD, 200…

42.20.715 FOREST SITE PRODUCTIVITY (REPEALED) Authorizing statute(s): 15-44-105, MCA Implementing statute(s): 15-44-101, 15-44-102, MCA History: NEW, 1992 MAR p. 2650, Eff. 12/11/92; AMD, 1993 MAR p. 2970, Eff. 12/10/93; TRANS from ARM 42.20.164 and AMD, 2003 MAR p. 1888, Eff. 8/…

42.20.720 FOREST LAND VALUATION ZONES (REPEALED) Authorizing statute(s): 15-1-201, 15-44-105, MCA Implementing statute(s): 15-44-101, 15-44-102, 15-44-103, 15-44-104, MCA History: NEW, 1993 MAR p. 2970, Eff. 12/10/93; AMD, 1997 MAR p. 507, Eff. 3/11/97; TRANS from ARM 42.20.166 a…

42.20.725 FOREST LAND VALUATION The department determines productivity value of forest land by dividing the state into four regional forest valuation zones (zone) designed to recognize unique marketing areas, timber types, growth rates, access, and other pertinent factors affecti…

42.20.730 FOREST COSTS (REPEALED) Authorizing statute(s): 15-1-201, 15-44-105, MCA Implementing statute(s): 15-44-101, 15-44-102, 15-44-103, 15-44-104, MCA History: NEW, 1993 MAR p. 2970, Eff. 12/10/93; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42.20.168 and AMD, 2003 M…

42.20.735 FOREST LAND ELIGIBILITY - OWNERSHIP (REPEALED) Authorizing statute(s): 15-1-201, 15-44-105, MCA Implementing statute(s): 15-44-101, 15-44-102, 15-44-103, 15-44-104, MCA History: NEW, 1993 MAR p. 2970, Eff. 12/10/93; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42…

42.20.740 FOREST LAND NATURAL DISASTER REDUCTION PROPERTY TAX ASSISTANCE Forest land, as defined in 15-44-102, MCA, which is destroyed by fire, disease, insect infestation, or other natural disaster is eligible for a 50 percent reduction in assessed value for 20 tax years beginni…

42.20.745 FOREST LAND VALUE CHANGE PROCESS (REPEALED) (REPEALED) Authorizing statute(s): 15-1-201, 15-44-105, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1997 MAR p. 507, Eff. 3/11/97; TRANS from ARM 42.20.170 and AMD, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2010 MAR p.…

42.20.750 VALUATION OF ONE ACRE BENEATH IMPROVEMENTS ON FOREST LAND (REPEALED) Authorizing statute(s): 15-44-105, MCA Implementing statute(s): 15-6-134, 15-7-103, 15-7-201, 15-7-202, 15-8-111, MCA History: NEW, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2017 MAR p. 2198, Eff. 11/25/17;…

42.20.801 DEFINITIONS (REPEALED) Authorizing statute(s): 15-1-201, 15-30-105, 15-30-140, MCA Implementing statute(s): Ch. 6. Sp. Laws May 2007, 15-1-201, 15-30-140, MCA History: NEW, 2007 MAR p. 1101, Eff. 8/10/07; REP, 2011 MAR p. 1395, Eff. 7/29/11.

42.20.802 QUALIFYING FOR THE 2006 PROPERTY TAX REFUND (REPEALED) Authorizing statute(s): 15-1-201, 15-30-105, 15-30-140, MCA Implementing statute(s): Ch. 6. Sp. Laws May 2007, 15-1-201, 15-30-140, MCA History: NEW, 2007 MAR p. 1101, Eff. 8/10/07; REP, 2011 MAR p. 1395, Eff. 7/29/…

42.20.803 PROPERTY TAX REFUND FOR ENTITIES OWNING A RESIDENCE (REPEALED) Authorizing statute(s): 15-1-201, 15-30-105, 15-30-140, MCA Implementing statute(s): Ch. 6. Sp. Laws May 2007, 15-1-201, 15-30-140, MCA History: NEW, 2007 MAR p. 1101, Eff. 8/10/07; REP, 2011 MAR p. 1395, Ef…

42.20.804 GOOD CAUSE FOR EXTENDING FILING PERIOD FOR PROPERTY TAX REFUND; PROCEDURE FOR REQUESTING AN EXTENSION; DEMONSTRATING "GOOD CAUSE" (REPEALED) Authorizing statute(s): 15-1-201, 15-30-105, 15-30-140, MCA Implementing statute(s): Ch. 6 Sp. Laws May 2007, 15-1-201, 15-30-140…

42.20.901 LANDFILL VALUATION DEFINITIONS The following definitions apply to terms contained in this subchapter: "Appraisal period" means the reappraisal cycle provided for in 15-7-111, MCA. "Compaction ratio" refers to the ratio that expresses the relationship of the number of to…

42.20.902 METHOD FOR VALUATION OF LICENSED LANDFILLS The market value of licensed landfills for each reappraisal cycle shall be determined through use of the royalty method. If during the course of a reappraisal cycle it becomes necessary, pursuant to 15-7-111, MCA, to adjust the…

42.21.101 AIRCRAFT (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-138, MCA History: Eff. 12/31/72; AMD, Eff. 1/5/74; AMD, 1979 MAR p. 1988, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; AMD, 1981 MAR p. 93, Eff. 1/30/81; AMD, 1982 MAR p. 102,…

42.21.102 WATERCRAFT AND MOTORS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-146, MCA History: Eff. 12/31/72; AMD, Eff. 1/5/74; AMD, 1979 MAR p. 1004, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; AMD, 1982 MAR p. 102, Eff. 1/29/82; AMD, 19…

42.21.103 SNOWMOBILES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-138, MCA History: Eff. 12/31/72; REP, 1982 MAR p. 103, Eff. 1/29/82.

42.21.104 MOTORCYCLES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 1/1/86 History: IMP, 15-6-138, MCA; Eff. 12/31/72; AMD, Eff. 1/5/74; AMD, 1979 MAR p. 1007, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; AMD, 1982 MAR p. 102, Eff. 1/29/82; AMD,…

42.21.105 AUTOMOBILES AND LIGHT TRUCKS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-139, MCA History: Eff. 12/31/72; AMD, Eff. 1/5/74; AMD, 1979 MAR p. 997, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; AMD, 1979 MAR p. 1554, Eff. 12/14/79;…

42.21.106 TRUCKS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-138, 15-6-139, 15-6-140, 61-3-321, MCA History: Eff. 12/31/72; AMD, 1979 MAR p. 1002, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; AMD, 1979 MAR p. 1554, Eff. 12/14/79; AMD, 198…

42.21.107 TRAILERS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-138, 15-6-139, 15-6-201, MCA History: Eff. 12/31/72; AMD, Eff. 11/5/73; AMD, 1981 MAR p. 93, Eff. 1/30/81; AMD, 1982 MAR p. 102, Eff. 1/29/82; AMD, 1982 MAR p. 2153, Eff. 12/17/82; A…

42.21.108 HOUSE TRAILERS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-139, MCA History: Eff. 12/31/72; AMD, Eff. 11/5/73; REP, 1983 MAR p. 1266, Eff. 9/16/83.

42.21.109 MOBILE HOMES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-134, MCA History: Eff. 12/31/72; AMD, 1979 MAR p. 994, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; REP, 1986 MAR p. 2068, Eff. 12/27/86.

42.21.110 APPRAISAL OF MOBILE HOMES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-134, 15-8-111, MCA History: NEW, 1982 MAR p. 1206, Eff. 6/18/82; REP, 1986 MAR p. 2068, Eff. 12/27/86.

42.21.1101 DETERMINATION OF FREEPORT MERCHANDISE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-6-202, MCA History: Eff. 12/31/72; REP, 1983 MAR p. 1266, Eff. 9/16/83.

42.21.1102 APPLICATION FOR CLASSIFICATION AS FREEPORT MERCHANDISE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-6-202, MCA History: Eff. 12/31/72; REP, 1983 MAR p. 1266, Eff 9/16/83.

42.21.1103 PROCESSING OF APPLICATION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-6-202, MCA History: Eff. 12/31/72; REP, 1983 MAR p. 1266, Eff. 9/16/83.

42.21.1104 REVIEW OF UNFAVORABLE DECISION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-6-202, MCA History: Eff. 12/31/72; REP, 1983 MAR p. 1266, Eff. 9/16/83.

42.21.111 REVIEW OF MOBILE HOME APPRAISAL (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-134, MCA History: NEW, 1982 MAR p. 1206, Eff. 6/18/82; REP, 1986 MAR p. 2068, Eff. 12/27/86.

42.21.112 MOBILE HOME - IMPROVEMENT TO REAL PROPERTY (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-1-101, MCA History: NEW, 1982 MAR p. 1206, Eff. 6/18/82; AMD, 1983 MAR p. 1544, Eff. 10/28/83; AMD, 1999 MAR p. 2909, Eff. 12/17/99; REP, 2007 MAR P. …

42.21.113 LEASED AND RENTAL EQUIPMENT (REPEALED) Authorizing statute(s): 15-1-201, 15-23-108, MCA Implementing statute(s): 15-6-135, 15-6-138, 15-6-202, 15-6-219, MCA History: NEW, 1984 MAR p. 2036, Eff. 12/28/84; AMD, 1986 MAR p. 2068, Eff. 12/27/86; AMD, 1988 MAR p. 747, Eff. 4…

42.21.114 ABSTRACT RECORD VALUATION (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-140, MCA History: NEW, 1984 MAR p. 2036, Eff. 12/28/84; AMD, 1986 MAR p. 2068, Eff. 12/27/86; AMD, 1988 MAR p. 748, Eff. 4/15/88; REP, 1991 MAR p. 915, Eff. 6/14/91.…

42.21.115 ADJUSTED TAX RATE (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-138, MCA History: NEW, 1999 MAR p. 2909, Eff. 12/17/99; AMD, 2003 MAR p. 2901, Eff. 12/25/03; REP, 2005 MAR p. 2262, Eff. 11/11/05.

42.21.116 EXEMPT INTANGIBLE PERSONAL PROPERTY DEDUCTION FOR COMMERCIAL AND INDUSTRIAL PROPERTY The value of exempt intangible personal property will be for the amount stated in the taxpayer's accounting records subject to review and verification by the department. Authorizing sta…

42.21.120 TREATMENT OF AGRICULTURAL PRODUCTS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-136, 15-6-207, MCA History: NEW, 1982 MAR p. 295, Eff. 2/12/82; AMD, 1988 MAR p. 751, Eff. 4/15/88; REP, 1991 MAR p. 915, Eff. 6/14/91.