Title 15, Title 15

The department may adopt rules to implement the provisions of this part.

(1) A county shall provide property tax assistance to owners of primary residences certified by the department of revenue pursuant to 15-6-703. The assistance is provided with funding from the state property tax assistance account distributed to the county as provided in 15-6-702…

(1) There is a state property tax assistance account in the state special revenue fund established in 17-2-102. The revenue allocated to the account as provided in 17-1-402 must be deposited in the account and distributed as provided in this section. (2) (a) At the end of each fi…

(1) To receive state property tax assistance pursuant to 15-6-701, the owner of a primary residence shall apply to the department for certification of the primary residence. (2) (a) To receive state property tax assistance for the tax year in which the application is first made, …

A person who files a false or fraudulent certification of primary residence for state property tax assistance under 15-6-703 is subject to criminal prosecution under the provisions of 45-7-202 and may be prohibited from claiming state property tax assistance for up to 10 years. I…

(1) (a) If the department denies an application for certification of a primary residence, 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 a manner prescribed by the dep…

(1) It is the duty of the department of revenue to accomplish the following: (a) the classification of all taxable lands; (b) the appraisal of all taxable city and town lots; (c) the appraisal of all taxable rural and urban improvements. (2) A record of classifications and apprai…

(1) (a) Except as provided in 15-7-138, the department shall mail or provide electronically to each owner or purchaser under contract for deed a notice that includes the land classification, market value, and taxable value of the land and improvements owned or being purchased. A …

(1) The department shall implement the provisions of 15-7-101, 15-7-102, and this section by providing: (a) for a general and uniform method of classifying lands in the state for the purpose of securing an equitable and uniform basis of assessment of lands for taxation purposes; …

In order to produce more uniform appraisal of property throughout the state by encouraging technical training in the principles, methods, and techniques of appraising property and promoting a higher level of professionalism among appraisers, the legislature hereby establishes a s…

(1) The department shall offer courses in the principles, methods, and techniques of appraising for property tax purposes property in three fields: (a) residential property; (b) agricultural land; and (c) commercial and industrial property. (2) The department shall conduct an exa…

(1) An appraiser employed by the department to appraise: (a) residential property shall obtain a certificate in appraising residential property; (b) agricultural land shall obtain a certificate in appraising agricultural land; and (c) commercial and industrial property shall obta…

For the purposes of this title, a land split is the conveyance or transfer of a portion of a parcel of land that will require the department to change its ownerships records for the original parcel to show the creation of one or more new parcels under a new ownership.

It is in the best interest of the state of Montana to mitigate the fluctuations in market value for class three and class four properties that occur during a 6-year reappraisal cycle. The amendment of 15-7-111 in section 16, Chapter 361, Laws of 2015, mitigates the market's fluct…

(1) (a) The department shall administer and supervise a program for the reappraisal of all taxable property within class three under 15-6-133, class four under 15-6-134, and class ten under 15-6-143 as provided in this section. Except as provided in subsection (1)(b): (i) all rea…

The method of appraisal and assessment provided for in 15-7-111 must be used in each county of the state so that comparable properties with similar full market values and subject to taxation in Montana have substantially equal taxable values in the tax year.

No program for the revaluation of property shall be implemented for taxation in any county other than as prescribed in 15-7-111 through 15-7-114.

Sections 15-7-111 through 15-7-114 are intended to be supplementary to and are not intended to repeal 15-7-103.

It is the policy of the state of Montana to provide for equitable assessment of taxable property in the state and to provide for the reappraisal of taxable property in a manner that is fair to all taxpayers.

(1) When a local government or the department of labor and industry issues a building permit or an electrical permit for new construction, the local government or the department of labor and industry shall send a copy of the building permit or electrical permit through electronic…

(1) (a) (i) Subject to subsection (2), in the case of multiple, undivided interests in a parcel of land, the department shall send the notice of classification and appraisal required by 15-7-102 to a single owner of the land, as provided in this section. (ii) For multiple undivid…

(1) Subject to the conditions and restriction of this section, the provisions of 45-6-203 do not apply to property valuation staff employed by the department and acting within the course and scope of the employees' official duties. (2) A person qualified under subsection (1) may …

Each county treasurer shall include in the notice required by 15-16-101(1), 15-16-119, and 15-24-202 a statement that property valuation staff employed by the department may enter private property to appraise or audit property for property tax purposes as provided in 15-7-139. Th…

(1) Except as provided in subsection (6), if the preliminary change in market value of any property in a county has decreased by more than $1.5 million since the last reappraisal, the department shall send an electronic notice to the county where the property is located. The noti…

(1) Because the market value of many agricultural properties is based on speculative purchases that do not reflect the productive capability of agricultural land, it is the legislative intent that bona fide agricultural properties be classified and assessed at a value that is exc…

(1) (a) Contiguous parcels of land totaling 160 acres or more under one ownership are eligible for valuation, assessment, and taxation as agricultural land each year that none of the parcels is devoted to a residential, commercial, or industrial use. (b) (i) Contiguous parcels of…

In valuing land as agricultural, the department of revenue shall consider only those indicia of value which such land has for agricultural use.

(1) In determining the total area of land actively devoted to agricultural use, there is included the area of all land under barns, sheds, silos, cribs, greenhouses, and like structures, lakes, dams, ponds, streams, irrigation ditches, and like facilities. (2) One acre of land be…

Continuance of valuation, assessment, and taxation under this part shall depend upon continuance of the land in agricultural use and compliance with the other requirements of this part and not upon continuance in the same owner of title to the land.

The department may reclassify land as nonagricultural upon giving due notice to the property owner or any purchaser under contract for deed under the provisions of 15-7-102. Upon notice of a change in classification of land from agricultural to another use, the property owner may…

(1) Whenever land that is or has been in agricultural use and is or has been valued, assessed, and taxed for agricultural use is applied to a use other than agricultural, the owner shall notify the department. (2) The department shall provide, in a form eligible for recording, re…

Separation or split-off of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other actions of the owner of such land, for a use other than agricultural shall subject the land so separated to reclassification by the department b…

Where contiguous land in agricultural use in one ownership is located in more than one county, compliance with the minimum requirements shall be determined on the basis of the total area and value of farm crops on such land and not the area or value of farm crops on land which is…

This part may be cited as the "Realty Transfer Act".

The purpose of this part is to obtain sales price data necessary to the determination of statewide levels and uniformity of real estate assessments by the most efficient, economical, and reliable method.

As used in this part, the following definitions apply: (1) "Person" means an individual, corporation, partnership, or other business organization, trust, fiduciary, or agent or any other party presenting a document for recordation. (2) "Real estate" includes: (a) land; (b) growin…

(1) All transfers of real property that are not evidenced by a recorded document, except those transfers otherwise provided for in this part, must be reported to the department on the form prescribed. (2) The department is not required to change any ownership records used for the…

(1) The county clerk and recorder shall require the parties to the transaction or their agents or representatives to complete a certificate declaring the consideration paid or to be paid for the real estate transferred. (2) An instrument or deed evidencing a transfer of real esta…

The department of revenue may prescribe such rules as are reasonably necessary to facilitate and expedite the provisions and administration of this part.

The certificate required by this part applies to all transfers. However, the certificate filed for the following transfers need not disclose the consideration paid or to be paid for the real estate transferred: (1) an instrument recorded prior to July 1, 1975; (2) the sale of agr…

(1) Except as provided in subsection (2), the certificate required by this part and the information contained in the certificate are not a public record and must be held confidential by the county clerk and recorder and the department. This is because the legislature finds that t…

(1) This part shall not change or modify the methods of classification or assessment of real estate as provided for in this title or in any law of this state. (2) The sale price of real estate shall not be the sole determinant of assessed value. The department shall consider, whe…

A person convicted of violating any provision of this part shall be fined not to exceed $500 or be imprisoned in the county jail for any term not to exceed 6 months, or both.

Notwithstanding 1-2-112, the duties, obligations, or responsibilities imposed on local government entities by this part are such that related costs are incurred as a part of their normal operating procedures.

The legislature finds that the rapid commercial and industrial growth in many Montana cities and towns is engulfing homes. Owners of these homes are often forced to pay higher property taxes upon these homes because their property is appraised on its industrial or commercial use.…

(1) Any person wishing to ensure that the person's residential land and improvements are appraised as residential may file a signed application with the department. (2) In the application, the owner shall: (a) assert that the property is used only for human habitation and is the …