Title 15, Title 15

(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…

The department shall establish a page on its website to enable: (1) owners of fiber optic or coaxial cable or wireless infrastructure intending to take advantage of the tax abatement provisions in 15-6-135, 15-6-156, and 15-6-219 to notify local governing bodies of the location o…

(1) Subject to the provisions of this section, property that is undergoing residential subdivision development is temporarily exempt from taxation at the start of the property tax year beginning January 1 after the following conditions are met: (a) the developer has submitted a t…

(Effective January 1, 2027) Statement of potential tax liability -- rulemaking authority. (1) The department of revenue shall prepare and provide to the department of public health and human services a statement of potential tax liability. (2) (a) Except as provided in subsection…

As used in this part, the following definitions apply: (1) "Annual verification" means the use of a process to: (a) verify an applicant's income; (b) approve, renew, or deny benefits for the current year based upon the applicant's eligibility; and (c) terminate participation base…

(1) The requirements of this section must be met for a taxpayer to qualify for property tax assistance under 15-6-305, 15-6-311, or 15-6-314. (2) For the property tax assistance programs provided for in 15-6-305, 15-6-311, and 15-6-314, the residential real property must be owned…

(1) There is a property tax assistance program that provides graduated levels of tax assistance for the purpose of assisting citizens with limited or fixed incomes. To be eligible for the program, applicants must meet the requirements of 15-6-302. (2) The first $350,000 in market…

(1) The residential real property of a qualified veteran or a qualified veteran's spouse is eligible to receive a tax rate reduction as provided in 15-6-302 and this section. (2) Property qualifying under subsection (1) and owned by a qualified veteran is taxed at the rate provid…

(1) A person who qualifies for assistance under 15-6-305, 15-6-311, or 15-6-314 is entitled to assistance as provided for in this section. (2) The property tax assistance is provided for the full tax year: (a) in the first year in which the applicant qualifies for assistance if t…

(1) The residential real property of a qualified first responder or a qualified first responder's spouse is eligible to receive a tax rate reduction as provided in 15-6-302 and this section. (2) Property qualifying under subsection (1) and owned by a qualified first responder is …

(1) (a) The legislature finds that most local governments set mill levies that adjust downward when taxable value increases under 15-10-420. This floating mill levy concept automatically lowers the number of mills levied against a taxpayer when property values increase, which mit…

As used in this part and 15-6-134, the following definitions apply: (1) "Homestead reduced tax rate" means the tax rate provided for in 15-6-134(3)(b)(i). (2) "Long-term rental" means class four residential property: (a) that is a single-family dwelling unit, unit of a multiple-u…

(1) There is a homestead reduced tax rate provided for in 15-6-134(3)(b)(i) for a principal residence as provided in this section. (2) (a) Beginning in tax year 2026, the owner of a principal residence may apply to the department to receive the homestead reduced tax rate. The own…

(1) A property owner who was eligible for the homestead reduced tax rate provided for in 15-6-405, but who failed to file an application to claim the homestead reduced tax rate may receive a refund as provided in this section. (2) To claim a refund under this section, a property …

(1) There is a rental property reduced tax rate provided for in 15-6-134(3)(b) for a long-term rental as provided in this section. (2) (a) Beginning in tax year 2026, the owner of a long-term rental may apply to the department to receive the rental property reduced tax rate. The …

(1) Except as provided in subsection (2), if the department determines that an application for a homestead reduced tax rate or a rental property reduced tax rate was improperly approved or that the property no longer qualifies for the reduced rate, the department shall revise the…

(1) (a) If the department denies an application for a homestead reduced tax rate or a rental property reduced tax rate, the owner may request an informal review of the denial by submitting an objection on written or electronic forms provided by the department for that purpose in …

The department shall adopt rules that are necessary to implement and administer this part.

This part may be cited as the "Senior Care Facilities and Housing Development Exemption Act".

The legislature finds and declares that there is a shortage in this state of decent, safe, and sanitary, senior care and housing facilities that is affordable for all seniors. To alleviate the high cost of facilities and housing for all seniors, the legislature believes it is ess…

As used in this part, unless the context clearly indicates otherwise, the following definitions apply: (1) "Board" means the board of directors for a tax-exempt senior care and housing sponsor. (2) "Department" means the department of revenue provided for in 2-15-1301. (3) (a) "L…