Title 15, Title 15

(1) Class three property includes: (a) agricultural land as defined in 15-7-202; (b) nonproductive patented mining claims outside the limits of an incorporated city or town held by an owner for the ultimate purpose of developing the mineral interests on the property. For the purp…

(1) Class four property includes: (a) all land, except that specifically included in another class; (b) (i) all improvements, including single-family residences, trailers, manufactured homes, or mobile homes used as a residence, except those specifically included in another class…

(1) Class five property includes: (a) all property used and owned by cooperative rural electrical and cooperative rural telephone associations organized under the laws of Montana, except property owned by cooperative organizations described in 15-6-137(1)(a); (b) air and water po…

(1) Except as provided in subsection (2), class seven property includes: (a) all property owned by cooperative rural electrical associations that serve less than 95% of the electricity consumers within the incorporated limits of a city or town, except rural electric cooperative p…

(1) Class eight property includes: (a) all agricultural implements and equipment that are not exempt under 15-6-207 or 15-6-220; (b) all mining machinery, fixtures, equipment, tools that are not exempt under 15-6-219, and supplies except those included in class five under 15-6-13…

(1) Class nine property includes: (a) centrally assessed allocations of an electric power company or centrally assessed allocations of an electric power company that owns or operates transmission or distribution facilities or both; (b) if congress passes legislation that allows t…

(1) Class ten property includes all forest lands, as defined in 15-44-102, and property described in subsection (2). (2) Any parcel of growing timber totaling less than 15 acres qualifies as class ten property if, in a prior year, the parcel totaled 15 acres or more and qualified…

(1) Class twelve property includes all property of a railroad car company as defined in 15-23-211, all railroad transportation property as described in the Railroad Revitalization and Regulatory Reform Act of 1976 as it read on January 1, 1986, and all airline transportation prop…

(1) Except as provided in subsections (2)(a) through (2)(i), class thirteen property includes: (a) electrical generation facilities, except wind generation facilities, biomass generation facilities, and energy storage facilities classified under 15-6-157, of a centrally assessed …

(1) Class fourteen property includes: (a) wind generation facilities of a centrally assessed electric power company; (b) wind generation facilities owned or operated by an exempt wholesale generator or an entity certified as an exempt wholesale generator pursuant to 42 U.S.C. 164…

(1) Class fifteen property includes: (a) carbon dioxide pipelines certified by the department of environmental quality under 15-24-3112 for the transportation of carbon dioxide for the purposes of sequestration or for use in closed-loop enhanced oil recovery operations; (b) quali…

(1) Class sixteen property includes high-voltage direct-current converter stations that are constructed in a location and manner so that the converter station can direct power to two different regional power grids. (2) Class sixteen property does not include property described in…

(1) Class seventeen property includes the land, improvements, furniture, fixtures, equipment, tools that are not exempt under 15-6-219, and supplies except those included in class five under 15-6-135 of a qualified data center. (2) (a) "Qualified data center" means the land, impr…

(1) (a) Subject to subsection (1)(b), class eighteen property includes the land, improvements, furniture, fixtures, equipment, tools that are not exempt under 15-6-219, and supplies, except those included in class five property under 15-6-135 of a green hydrogen facility, green h…

(1) The department of revenue shall adopt rules for the implementation of 15-6-163 and this section, including: (a) the valuation of property and administration of property classified under 15-6-163; and (b) rules necessary for certification and compliance with 15-6-163. (2) The …

(1) The following categories of property are exempt from taxation: (a) except as provided in 15-24-1203, the property of: (i) the United States, except: (A) if congress passes legislation that allows the state to tax property owned by the federal government or an agency created b…

(1) Freeport merchandise and business inventories are exempt from taxation. (2) (a) "Freeport merchandise" means stocks of merchandise manufactured or produced outside this state that are in transit through this state and consigned to a warehouse or other storage facility, public…

(1) (a) There is an exemption from taxation for a clubhouse, building, or land owned, rented, leased, or used primarily: (i) by any society or organization of honorably discharged United States military personnel; and (ii) for educational, fraternal, benevolent, or purely public …

(1) Money and credits are exempt from taxation. (2) Money and credits are, for the purposes of this section, all money and all credits secured and unsecured, including all state, county, school district, and other municipal bonds, warrants, and securities, without any deduction o…

All lands acquired and held by the department of natural resources and conservation or the state of Montana for use in connection with water conservation projects constructed or to be constructed under the laws of this state are exempt from taxation, and the county treasurer shal…

(1) All irrigation and drainage facilities, including bonds, rights-of-way, ditches, flumes, pipelines, dams, water rights, reservoirs, and other property of like character shall be taxed as like facilities of the federal and state government; in cases where property taxes apply …

(1) The following agricultural products are exempt from taxation: (a) all unprocessed agricultural products on the farm or in storage and owned by the producer; (b) all producer-held grain in storage; (c) all unprocessed agricultural products; (d) all livestock and the unprocesse…

(1) One-half of the contract sales price of coal sold by a coal producer who extracts less than 50,000 tons of coal in a calendar year is exempt from taxation. (2) Metal mines producing less than 20,000 tons of ore in a taxable year are exempt from property taxation on one-half o…

(1) The building and appurtenant land, not exceeding 3 acres, owned by a nonprofit community service organization is exempt from property taxation, except as provided in subsections (4) and (5), if the organization: (a) is a lodge of a nationally recognized fraternal organization…

All down-hole equipment in oil and gas wells is exempt from taxation.

Except as provided in 15-24-305 and 61-3-520, all property, including vehicles, brought into the state or otherwise used for the exclusive purpose of filming motion pictures or television commercials is exempt from property taxation and registration fees under 61-3-321(2), provid…

(1) Any additional value associated with specific improvements made to an existing or new commercial building, after December 31, 1995, for the purpose of removing barriers to the movement, safety, or comfort of a person with a disability may not increase the taxable valuation of…

A motor vehicle that is brought, driven, or coming into this state is exempt from the registration fees imposed in 15-24-301 if the motor vehicle is registered in another state or country by a nonresident person who is a licensed health care professional, as provided in Title 37,…

(1) Intangible personal property is exempt from taxation. (2) For the purposes of this section, "intangible personal property" means personal property that is not tangible personal property and that: (a) has no intrinsic value but is the representative or evidence of value, inclu…

(Temporary) Personal and other property exemptions. (1) The following categories of property are exempt from taxation: (a) harness, saddlery, and other tack equipment; (b) the first $15,000 or less of market value of tools owned by the taxpayer that are customarily hand-held and …

(1) The following property is exempt from property taxation: (a) machinery and equipment used in an oilseed processing facility; (b) machinery and equipment used in a malting barley facility; (c) personal property used by an industrial dairy or an industrial milk processor and da…

(1) That portion of residential rental property that is dedicated to providing affordable housing for lower-income persons is exempt from property taxation in any year that: (a) (i) the property is owned and operated by an entity, including but not limited to a limited partnershi…

Timber, as defined in 15-44-102, is exempt from taxation.

The following portions of the appraised value of a capital investment in a recognized nonfossil form of energy generation or low-emission wood or biomass combustion devices, as defined in 15-32-102, are exempt from taxation for a period of 10 years following installation of the p…

(1) (a) Machinery and equipment used in a qualifying generation facility that has a nameplate capacity of less than 1 megawatt of electrical energy are exempt from taxation for 5 years after the generation of electricity begins. (b) To qualify for the exemption under this section…

(1) A building and appurtenant land or just the appurtenant land, not exceeding 2.5 acres, owned by a railroad as defined in 69-14-102 and leased for less than $100 a year to a nonprofit organization exempt from taxation under section 26 U.S.C. 501(c)(3) or to a government entity…

The following property that is subject to a registration fee is exempt from property taxation: (1) truck canopy covers or toppers and campers; (2) motor homes; (3) all watercraft; (4) all trailers, semitrailers, pole trailers, and travel trailers as those terms are defined in 61-…

(1) Subject to the conditions of this section, for tax years beginning after December 31, 2007, there is allowed an exemption from property taxes for land that is within 660 feet on either side of the midpoint of a transmission line right-of-way or easement. (2) (a) An owner or o…

(1) Subject to subsections (2) and (3), property owned in fee by a federally recognized Indian tribe located within the boundaries of the state of Montana is temporarily exempt from taxation on January 1 after the following conditions are met: (a) the United States department of …

Owners of property that is exempt from property taxation shall report a change in use of all or part of the property to the department within 30 days of the change in use.

The department shall notify the county treasurer by written or electronic means when it makes a determination that previously taxable property within a county qualifies for a property tax exemption. The department may provide additional notification to a taxing authority that req…

(1) The department shall administer a program for the review of property that is exempt from taxation under Title 15, chapter 6, part 2, as provided in this section. (2) The review process must provide for the review of all exempt property for which an application to the departme…

(1) The department shall maintain public information about real property that is exempt from property taxation under Title 15, chapter 6, part 2, and for which an application to the department is required. (2) The public information must include a map of tax-exempt parcels that i…

(1) There is an intangible land value assistance program that provides graduated levels of property tax exemptions to assist owners of primary residences with land values that are disproportionate to the value of a primary residence and improvements. To be eligible for the exempt…

(1) There is an exemption from taxation for a mobile home, manufactured home, or housetrailer: (a) that was manufactured 28 or more years prior to the current date; (b) for which the most recent assessed value is $10,000 or less; and (c) that is not determined to be an improvemen…

(1) There is a property tax exemption for movable housing that is uninhabitated because it is no longer fit for human habitation. To be eligible for the exemption, an applicant must meet the requirements of this section. This section does not apply to movable housing that receive…