Title 15, Title 15

Property of the state of Montana or any department, agency, or subdivision of the state or any other property not subject to ad valorem tax to the owner of the property by reason of the legal status of the owner, held under contract of sale or lease with option to purchase with l…

When such property is held under a contract of sale or other agreement whereby on certain payment or payments the legal title is or may be acquired by such person, such property shall be assessed to such person and taxed without deduction on account of the whole or any part of th…

(1) There is imposed and must be collected a tax upon the possession or other beneficial use for industrial, trade, or other business purposes enjoyed by any private individual, association, or corporation of any property, real or personal, that for any reason is exempt from taxa…

The tax imposed upon the possession or other beneficial use of tax-exempt property for industrial, trade, or other business purposes is on the separate private interest in the tax-exempt property. The amount of payments that are made in lieu of taxes must be credited against the …

The tax imposed hereunder shall be assessed to such possessors or users of the tax-exempt property upon the same forms and shall be collected and distributed at the same time and in the same manner as taxes assessed to owners, possessors, or other claimants of property which is s…

A tax due and unpaid under 15-24-1203 through 15-24-1205 constitutes a debt due the county for and on behalf of the various taxing units concerned in the tax. If the tax imposed by 15-24-1203 through 15-24-1205 or any portion of the tax is not paid at the time the tax becomes del…

(1) Each private person who is a possessor or a beneficial user of tax-exempt property for industrial, trade, or other business purposes subject to tax pursuant to 15-24-1203 shall, on or before March 1 each year, file with the department a statement of the possession or other be…

(1) If property is owned in any manner by both a tax-exempt person or entity and a person or entity subject to taxation, the ownership interest of the person or entity subject to taxation in the property must be assessed, and that interest is taxable. The department of revenue sh…

(1) If the department reduces the amount of taxable property owned by a person or entity because of a determination that the property consists of the bed of a navigable river or stream, the department shall, as applicable, reduce the amount of tract land that is taxable or grazin…

The following definitions apply to 15-24-1402 unless the context requires otherwise: (1) "Expansion" means that the industry has added or will add at least $50,000 worth of qualifying improvements or modernized processes to its property within the same jurisdiction either in the …

(1) In the first 5 years after commencement of construction, qualifying improvements or modernized processes that represent new industry or expansion of an existing industry, as designated in the approving resolution, must be taxed at 25% or 50% of their taxable value. Subject to…

(Temporary) Manufacturer of ammunition components -- exemption from statewide property taxes. As provided in 30-20-207, property used in the manufacture of ammunition components is exempt from the property taxes levied for state educational purposes under 20-9-331, 20-9-333, 20-9…

(1) Subject to 15-10-420 and the authority contained in subsection (5) of this section, remodeling, reconstruction, or expansion of existing buildings or structures, which increases their taxable value by at least 2 1/2% as determined by the department, may receive tax benefits d…

(1) (a) Subject to the conditions of this section, remodeling, reconstruction, or expansion of an existing commercial building or structure that increases its taxable value by at least 5%, as determined by the department, may receive a property tax exemption during the constructi…

The purpose of this part is to provide legislation and guidance for the administration of a property tax abatement program for the restoration, rehabilitation, expansion, and new construction of certified residential and commercial properties located within national register hist…

As used in this part, the following definitions apply: (1) "Board" means the local review board as provided in 15-24-1605. (2) "Certification" means approval by the board or state historic preservation office of a property's qualification for the property tax abatement under the …

(1) Subject to 15-10-420, a historic property undergoing rehabilitation, restoration, expansion, or new construction that meets criteria established by the review process described in 15-24-1605 or 15-24-1606 may receive a tax abatement during the construction period, not to exce…

A property that meets the design review criteria in 15-24-1605 is eligible for the property tax abatement if it is: (1) located within the boundaries of a national register historic district and contributes to the district, as determined by the state historic preservation office;…

(1) A local governing body that approves the tax benefit may designate a local review board to establish an application and review process to certify eligible properties. The review process must include design review criteria based on the secretary of the interior's standards for…

(1) If the local governing body approving the tax abatement does not appoint a board under the provisions of 15-24-1605, the state historic preservation office shall provide design review assistance and certification for qualifying properties. (2) The state historic preservation …

(1) Following certification and during the period of tax abatement, a property that is altered in a way that adversely affects those elements that qualify it as historically contributing must be disqualified from receiving the tax abatement. (2) If a historic property that has re…

(1) The governing body of a county or consolidated local government unit may suspend collection of delinquent property taxes on commercial property to facilitate the purchase and continued operation of a business utilizing the commercial property if the property has not been used…

(1) In order for the governing body to grant a suspension or cancellation of delinquent property taxes pursuant to this section, it shall adopt a resolution after: (a) providing notice, as set forth in 7-1-2121; (b) holding a public hearing; and (c) notifying the governor's offic…

The suspension or cancellation of delinquent property taxes pursuant to this part: (1) applies to all mills levied in the county or otherwise required under state law, including levies or assessments required under Title 15, chapter 10, 20-9-331, and 20-9-333; (2) does not apply …

Unless the context requires otherwise, the following definitions apply to 15-24-1802: (1) "Business incubator" means a facility in which space is leased to new small businesses and that provides shared services and business assistance to the new businesses in order to improve the…

(1) A business incubator owned or leased and operated by a local economic development organization is eligible for an exemption from property taxes as provided in this section. (2) In order for a taxpayer to qualify for the tax exemption described in this section, the taxpayer mu…

Unless the context requires otherwise, the following definitions apply to this part: (1) "Industrial park" means property zoned for light and heavy industry. The term includes fully developed or partially developed land and improvements and undeveloped land. The term also include…

(1) An industrial park owned and operated by a local economic development organization or a port authority is eligible for an exemption from property taxes as provided in this section. (2) In order for a taxpayer to qualify for the tax exemption described in this section, the tax…

Unless the context requires otherwise, the following definitions apply to this part: (1) "Building and land" means commercial improvements and land sold or donated to a local economic development organization for subsequent sale or lease to a profit-oriented, employment-stimulati…

(1) A building and land owned by a local economic development organization that the local economic development organization intends to sell or lease to a profit-oriented, employment-stimulating business are eligible for an exemption from property taxes as provided in this section…

As used in this part, the following definitions apply: (1) "Dealer" means a person engaged in the distribution or sale of mobile homes or manufactured homes. (2) "Housetrailer" means a form of housing designed to be moved from one place to another by an independent power connecte…

(1) (a) The owner of a mobile home, manufactured home, or housetrailer that is not taxed as an improvement, as improvements are defined in 15-1-101, shall pay the personal property tax in two payments, except as provided in 10-1-606 or 15-24-206. (b) The first payment is due on o…

If stopped on a highway or at a state vehicle weight station by a state highway patrol officer or state vehicle weight station attendant, a person transporting a mobile home, manufactured home, or housetrailer shall produce, if requested, the property-tax-paid receipt or a duplic…

(1) Whoever makes a false or fraudulent declaration of destination or, when required, fails to execute a declaration of destination or fails to display or produce a declaration of destination or tax-paid receipt, if a tax-paid receipt is required, is guilty of a misdemeanor and u…

The provisions of this part apply only to those mobile homes, manufactured homes, and housetrailers, as defined in this part, subject to assessment and taxation under chapter 8, part 2, and 15-24-301.

(1) A person who brings a mobile home, manufactured home, or housetrailer into the state shall immediately upon arrival in the state execute a written declaration, verified under oath, stating the destination of the mobile home, manufactured home, or housetrailer and any other in…

The department of revenue may make reasonable rules necessary for or as an aid to effectuation of the purposes of this part.

Any person who moves a mobile home, manufactured home, or housetrailer on which property taxes are unpaid is guilty of a misdemeanor.

The holder of a perfected security interest in a mobile home, manufactured home, or housetrailer who repossesses the mobile home, manufactured home, or housetrailer as provided by law and as authorized in the contract between the owner and the secured party may not be required to…

After entry of a notation by a county treasurer concerning a mobile home, manufactured home, or housetrailer that is not taxed as an improvement to real property but before directing the sheriff to make a levy and sale on the mobile home, manufactured home, or housetrailer, the t…

(1) Upon transfer of any interest in a mobile home, manufactured home, or housetrailer, the application for the transfer must be made through the county treasurer's office in the county in which the mobile home, manufactured home, or housetrailer is located at the time of the tra…

(1) The board of county commissioners may order the cancellation of delinquent property taxes on a mobile home or housetrailer if the mobile home or housetrailer is to be moved for the purposes of destruction or recycling. (2) An order made under subsection (1) must be included i…

(1) An owner or operator of a wind generation facility used for a commercial purpose is subject to an initial local governmental and local school impact fee to be paid for each year of the first 3 years after construction of the wind generation facility begins. The annual impact …

(1) Except as provided in subsection (3), the jurisdictional area of a local governmental unit in which a wind generation facility is located is the local governmental unit that is authorized to assess the impact fee pursuant to 15-24-3004(1). (2) The impact fee must be distribut…

(1) The governing body of a county receiving impact fees under 15-24-3004(2)(b) or that received impact fees from an electrical generation facility under former 15-24-3005(4) before the amendments in Chapter 13, Laws of 2021, shall establish or hold the collections in the electri…

(1) A local governmental unit, as defined in 15-24-3005, and a school district that receives impact fees pursuant to 15-24-3004(2)(a), former 15-24-3005(2) before the amendments in Chapter 13, Laws of 2021, 15-24-3005, or 15-24-3006 shall establish or retain the electrical genera…