Centrally Assessed properties are appraised and taxed at the state level instead of the county level and include:
To be centrally assessed, the property must be either:
(15-23-101, MCA and ARM 42.22.102)
We value Centrally Assessed property using the Unit method and may include a:
We use an industry capitalization rate to estimate values when relying on the capitalized income indicator.
We perform an annual capitalization rate study for each industry to set the capitalization rates.
You can learn more about the study on our Capitalization Rate Studies page. (ARM 42.22.111)
Please file your Situs and Mileage Turnaround documents via our TransAction Portal (TAP).
For instructions on how to edit, add, and delete Situs and Mileage line items via TAP, please view our Reporting Tips (PDF).
Levy district informaton can be found via our current Montana Levy District Map.
Telemcommunication companies may apply for the Fiber Optic Cable Exemption.