Montana property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Penalty statute
MCA 15-16-102 generally imposes 5/6 of 1% monthly interest and a 2% delinquency penalty; subsection (4) provides timing exceptions.
Official source. Statutory. Verified .
Who may represent homeowners
MCA 15-1-222 permits a taxpayer-chosen representative before the Department, county tax appeal board, or Montana Tax Appeal Board; an attorney or CPA credential is not required.
Official source. Statutory. Verified .
Montana Elderly Homeowner/Renter Income Tax Credit
Property-tax relief credit for individuals age 62+ with combined household income below $45,000; other program conditions apply.
Official source. Verified .
Homestead and Long-Term Rental Property Tax
Homestead reduced-rate classification: homeowner occupies a Montana home as principal residence at least seven months per year.
Official source. Verified .
Counties and county equivalents
- Beaverhead CountyNot yet verified
- Big Horn CountyNot yet verified
- Blaine CountyNot yet verified
- Broadwater CountyNot yet verified
- Carbon CountyNot yet verified
- Carter CountyNot yet verified
- Cascade CountyNot yet verified
- Chouteau CountyNot yet verified
- Custer CountyNot yet verified
- Daniels CountyNot yet verified
- Dawson CountyNot yet verified
- Deer Lodge CountyNot yet verified
- Fallon CountyNot yet verified
- Fergus CountyNot yet verified
- Flathead CountyNot yet verified
- Gallatin CountyNot yet verified
- Garfield CountyNot yet verified
- Glacier CountyNot yet verified
- Golden Valley CountyNot yet verified
- Granite CountyNot yet verified
- Hill CountyNot yet verified
- Jefferson CountyNot yet verified
- Judith Basin CountyNot yet verified
- Lake CountyNot yet verified
- Lewis and Clark CountyNot yet verified
- Liberty CountyNot yet verified
- Lincoln CountyNot yet verified
- Madison CountyNot yet verified
- McCone CountyNot yet verified
- Meagher CountyNot yet verified
- Mineral CountyNot yet verified
- Missoula CountyNot yet verified
- Musselshell CountyNot yet verified
- Park CountyNot yet verified
- Petroleum CountyNot yet verified
- Phillips CountyNot yet verified
- Pondera CountyNot yet verified
- Powder River CountyNot yet verified
- Powell CountyNot yet verified
- Prairie CountyNot yet verified
- Ravalli CountyNot yet verified
- Richland CountyNot yet verified
- Roosevelt CountyNot yet verified
- Rosebud CountyNot yet verified
- Sanders CountyNot yet verified
- Sheridan CountyNot yet verified
- Silver Bow CountyNot yet verified
- Stillwater CountyNot yet verified
- Sweet Grass CountyNot yet verified
- Teton CountyNot yet verified
- Toole CountyNot yet verified
- Treasure CountyNot yet verified
- Valley CountyNot yet verified
- Wheatland CountyNot yet verified
- Wibaux CountyNot yet verified
- Yellowstone CountyNot yet verified
Common questions
Who may represent a homeowner in a Montana property tax appeal?
MCA 15-1-222 permits a taxpayer-chosen representative before the Department, county tax appeal board, or Montana Tax Appeal Board; an attorney or CPA credential is not required.
Sources
mca.legmt.gov
the amount payable is delinquent and draws interest at the rate of 5/6 of 1% a month from and after the delinquency until paid and 2% must be added to the delinquent taxes as a penalty.
Verified October 24, 2026
mca.legmt.gov
The representative is not considered to be practicing law pursuant to 37-61-201 and is not required to be an attorney or a certified public accountant.
Verified October 24, 2026
revenue.mt.gov
The credit provides property tax relief to individuals 62 and older with a combined household income less than $45,000.
Verified October 24, 2026
revenue.mt.gov
The Homestead Reduced Rate lowers property taxes for homeowners who occupy their Montana home as their principal residence for at least seven months per year.
Verified October 24, 2026