Property Tax Rebate

After you file your claim, you can visit Where’s My Rebate on our TransAction Portal to view the status and amount of your rebate.

The property tax rebate claim period has closed. The department accepted online claims from August 15, 2024 to 11:59 pm on October 1, 2024 and paper claims postmarked by October 1, 2024.

• The Geocode of your principal residence in 2023, which can be found on Montana Cadastral
• The amount of property taxes paid, as reflected on the 2023 principal residence’s property tax bill
• The names and Social Security Numbers of you, your spouse, and your dependents
• The mailing address where you would like your rebate sent.

For Tax Year 2023, a principal residence is one in which an individual or the grantor of a grantor revocable trust:

• • lived in and owned for at least 7 months;
  • was billed and paid property taxes on; and
  • is the only residence they can claim a rebate for

A geocode is a 17-digit code that identifies your property.

You must report your principal residence’s geocode on your claim.

Cadastral is the best way to find your geocode. Use this step-by-step guide to locate your geocode on cadastral. If you’re having trouble accessing cadastral, here are some other options to find your geocode.

Visit our Property Tax Webpage.

1. Select your county from the All Counties drop-down menu.
2. Enter the address of your principal residence for Tax Year 2023 in the Search bar.
3. You may get several results in your search. Make sure to select your principal residence for Tax Year 2023 in the search results.
4. Your geocode is labeled as Property Number.

Some counties report the geocode on the property tax bill. However it may not have the 17 digit code required to complete your claim. Instead, it is reported as a 15 digit code. If you use the partial geocode found on your property tax bill, report the two digits for your county found on this list as the first two numbers, followed by the 15 digit code reported on your property tax bill.

Contact your local county office . Some counties may have a website to locate your property tax information that lists your geocode.

Reporting a Letter ID on your property tax claim is optional. If you misplaced your property tax letter or didn’t receive one, you can leave this field on the form blank.

We will issue rebates as claims are processed.

Claims filed online will be issued within 30 days of filing a claim.

Paper claims may take up to 90 days to process.

Once we’ve processed your rebate claim, we will send you a check to the mailing address on your form.

Your rebate is not subject to Montana’s state income tax.

According to the IRS, for most individuals, the property tax rebate will not be included in Federal taxable income.

For example, individuals who claimed the standard deduction (as most individuals do) will not include the rebate in Federal gross income because they would not have previously deducted on their Federal income tax returns the refunded amount of Montana state taxes paid.

However, Individuals who itemized deductions and deducted the amounts of any Montana state taxes paid for Federal income tax purposes, are generally required to include the Montana state tax refunds in gross income on their Federal income tax returns, to the extent that they received a Federal income tax benefit from the prior Federal income tax deductions.

Property owned by an entity, such as an LLC or a corporation, is not eligible for the rebate.

If your property is owned by an entity, do not complete or file a rebate claim.

Grantor revocable trusts are the only types of trusts that can qualify for the rebate.

To qualify, the grantor must have lived in the home for at least seven months of the year.

The trust must have owned the home for at least seven months and been billed and paid the property taxes for that year.

You must have lived in your Montana home as a principal residence for at least 7 months during 2023.

• If you moved during 2023 from one principal residence to another principal residence, you can qualify for the Property Tax Rebate if you paid the Montana property taxes while residing in each principal residence for a total of at least 7 consecutive months during the calendar year of the claim year. On your claim, report the geocode for the residence you lived in the longest. Report the total amount of property taxes you paid for both residences for Tax Year 2023.
• If you owned and lived in two separate homes for the entirety of 2023, you must have lived in one of the homes as a principal residence for at least 7 months during the year to qualify for the rebate. You can only qualify for one Property Tax Rebate, even if you owned two or more homes that you lived in. Extended absences of more than 5 months from a home disqualify a taxpayer from receiving the rebate.

Renters do not qualify for the Property Tax Rebate.

You must have owned the home and lived in it for at least seven months during the claim year to claim the rebate.

If you have an outstanding obligation, your approved rebate amount will first be used to offset this obligation.

Any remaining rebate amount will be sent to you after the obligation is paid.

For more information about your potential offset, please call 406-444-6964.

The personal representative of the estate of a deceased taxpayer may file the claim for rebate on behalf of a deceased taxpayer who qualifies for the rebate.

Filing a claim for the Property Tax Rebate using false or fraudulent information can result in criminal prosecution as well as a penalty of 300% of the rebate claimed with 5% interest on the amount of the rebate plus an additional penalty of 12% a year.

If your rebate is denied and you disagree with our determination, you can file for an informal review using our Form APLS101F or on TAP.

You can find more information about the appeals process here.

Yes. Property taxes paid on your residence that is a mobile home, manufactured home, or trailer are eligible to claim for purposes of the rebate.

To claim the rebate for Tax Year 2023, report the amount of taxes paid on the 2022 property tax bill, with the first due date being May 2023.

Report the geocode for the dwelling in the geocode field. When reporting the amount of property tax paid, report the amount of property tax billed and paid on your dwelling first, then, add the property tax billed and paid on up to one acre of your land.

Yes. For purposes of the rebate, taxpayers that owned a principal residence under a contract for deed in Tax Year 2023 qualify for the rebate if they meet all other eligibility requirements.

Property classified as a “vacant residential lot” is not eligible for the property tax rebate. HB 222 defines “Montana property taxes” as those taxes, assessments, and other fees on certain Class 4 (15-6-134, MCA) property.

Significantly, HB 222 does not include all Class 4 property. Instead, HB 222 authorizes a rebate only for Class 4 property that is classified as, “[A] single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home, or mobile home.” Vacant residential lots are a type of Class 4 property that House Bill 222 excludes from the list of eligible property taxes.

Additionally, the property tax rebate is associated with a principal residence for which the owner was assessed (and paid) property taxes. Because most RVs and campers are not subject to property taxes, they do not qualify as a principal residence and are ineligible for the property tax rebate—even if it is parked upon land owned by the taxpayer.

In certain circumstances, however, a property owner who resided in an RV or camper during 2022 may qualify for a property tax rebate. In addition to satisfying all other criteria, the RV or camper must have been:  affixed to the real property; reported to the department for property tax purposes; and assessed (and paid) property taxes as a mobile home in 2023.