Property

Property Appraisal Notices Coming from Department of Revenue

June 6, 2019 by Montana Department of Revenue

The Montana Department of Revenue is mailing notices to all owners of residential, commercial, industrial, and agricultural properties, showing their market and taxable values for the 2019-2020 appraisal cycle.

These notices are not tax bills. They include the department’s determination of market value for your property and will be used by your county treasurer to determine your property tax bills.

“It’s important that Montana property owners review this information thoroughly,” said Gene Walborn, Director of the Montana Department of Revenue. “If property owners wait until property tax bills are sent in November, it will be too late for the department to correct and update property characteristics that may impact the value of the property for the 2019 tax year. So please review the notice as soon as possible and contact us if you have questions.”

If property owners disagree with the department’s determination, they may submit a Request for Informal Classification and Appraisal Review (called Form AB-26) within 30 days of the date on their notice. Owners can electronically submit the form, download it, and find more information on our website.

Owners of Older Mobile Homes May See Property Tax Relief

May 21, 2019 by Montana Department of Revenue

Property tax changes are coming for some owners of older mobile homes, and the Montana Department of Revenue wants residents to know what that means for you starting in 2020.

Senate Bill 204, passed this year by the Montana Legislature and signed into law, creates an exemption starting in property tax year 2020 for mobile homes that are:

At least 28 years old; and
Valued at less than $10,000 per their most recent assessment; and
Not an improvement to real property.

A mobile home could be considered an improvement to real property, and therefore ineligible for the exemption, if it is attached to a permanent foundation and its running gear is removed.

Units that are not permanently attached to a foundation, including many units within mobile home parks or other rented lots, are not considered permanent improvements and may qualify for the exemption. However, permanent structures associated with a mobile home, such as carports, sheds, decks, garages, and porches, will still qualify as real property and would be subject to local property taxes.

Owners of the exempt mobile homes will be notified when they receive their 2020 property classification and appraisal notices in the spring of 2020. Qualified mobile homes will be exempt from personal property taxes starting with the payments due to their county treasurer in May and November 2020.

An owner of multiple mobile homes may only qualify for the exemption for his or her two mobile homes with the lowest assessed values.

Owners of exempted mobile homes still may be subject to their local government’s special assessments and fees such as solid waste and street lighting and maintenance.

Learn more about Mobile and Manufactured Homes.

A brightly decorated older trailer home.

Property Tax Relief Determination Letters

May 2, 2019 by Montana Department of Revenue

The department’s Property Assessment Division has begun to review Property Tax Assistance Program (PTAP) and Montana Disabled Veteran (MDV) applications to determine qualification for property tax reduction in Tax Year 2019.

All applicants will receive a determination letter from the department in May.

The letters will inform applicants whether or not a reduction was granted and if granted, the percent reduction.

Appealing the Decision

If something has significantly affected your income since 2017, such as a divorce or the death of your spouse, we may be able to adjust your benefit. Please contact the local Department of Revenue field office for your county.

If not, this is a final decision of the Department of Revenue.

You may appeal this decision to the Montana Tax Appeal Board within 30 days after the date on this notification.

More information about the appeals process is available on the Montana Tax Appeal Board’s website.

2019 Livestock Per Capita Fee Payments Due May 31

May 1, 2019 by Montana Department of Revenue

We recently mailed 2019 livestock per capita fee bills based on the March 1 reports.

Livestock owners must pay their 2019 per capita fees by May 31. You can pay online at ReportYourLivestock.mt.gov or make payments by mail.

If owners paid their 2019 fees when they reported their livestock, they will not receive a bill.

Everyone benefits from programs funded by per capita fees. Livestock producers benefit from programs to:

Monitor animal health,
Monitor and restrict livestock imports,
Track animal movements,
Prevent and investigate livestock theft, and
Manage predators.

The general public benefits from programs that prevent the spread of animal diseases to humans.

The Board of Livestock annually sets the livestock per capita fees.

Learn more about Livestock Reporting and Per Capita Fees.

Montana Tax Tip: Property Tax Relief for Disabled Veterans

March 19, 2019 by Montana Department of Revenue

Montana veterans have through April 15 to apply for the Montana Disabled Veteran Assistance Program, which can provide relief on property taxes.

Veterans with 100 percent service-related disabilities and their unmarried surviving spouses may be eligible.

Single veterans may qualify if their federal adjusted gross income is less than $52,507. That limit is $60,585 for veterans who are married or head of household, and $45,775 for unmarried surviving spouses.

Depending on income, the program can reduce general property taxes by 50 to 100 percent on a primary residence.

As long as the applicant owns and lives in his or her home, that application will remain active and the department will send a letter each year with the homeowner’s current status in the program.

See the Montana Disabled Veteran Property Tax Assistance Program (MDV) for more information.

Download the MDV Application in My Revenue

Powder River County

Miles City Field Office

Email: DORProp3E@mt.gov
Phone: (406) 232-1295
Fax: (406) 274-3452
Open: Monday—Friday
8:00 AM—5:00 PM
Address: 1010 Main Street, Suite 13
Miles City, MT 59301

Primary Contacts for County Officials

Liz Franz Area Manager

Email

LFranz@mt.gov

Phone

Office: (406) 796-2488
Cell: (406) 480-3395

Robin Rude Regional Manager

Email: RRude@mt.gov
Phone: (406) 896-4060

Downloads

Dulcy Hubbert

Email

DLHubbert@mt.gov

Phone

(406) 232-1295

Supports

Balancing
Revisions and Updates After Downloads

Sherri Diemert Central Office

Email

SDiemert@mt.gov

Phone

(406) 444-5516

Supports

Changes to Who Receives Download Files
Requests for Periodic Downloads

Soozi Evans Central Office

Email

SEvans@mt.gov

Phone

(406) 444-5869

Supports

Changes to Who Receives Download Files
Requests for Periodic Downloads

Certification of Values

Dulcy Hubbert

Email

DLHubbert@mt.gov

Phone

(406) 232-1295

Supports

Add or Remove a Mill Levy Fund
Certified Value Estimate Requests

Tax Wise
County System Vendor

Phone

(800) 247-1161

Supports

Tax Roll

Certified Property Values Available on Property.MT.gov

Taxing Jurisdiction Changes

Dulcy Hubbert

Email

DLHubbert@mt.gov

Phone

(406) 232-1295

Supports

Creating or Changing a Taxing Jurisdiction
Creating or Changing a Special District

Notification Dates Memo

Notification Dates for the Creation or Change in a Taxing Jurisdiction or the Creation or Amendment of a Tax Increment Financing District updated September 25, 2018 (PDF, 133 KB)

Real Property

Dulcy Hubbert

Email

DLHubbert@mt.gov

Phone

(406) 232-1295

Supports

Property Classification, Characteristics, and Valuation
Submission of Request for Informal Classification and Appraisal Review (Form AB-26)
Business Income and Expense Reporting
Irrigated Land Questionnaire