If you believe your organization qualifies for tax-exempt status, complete the Property Tax Exemption Application. 

A completed application and all required supporting documentation must be submitted by March 1 to be considered for the current tax year.

For any exemption questions, contact us at DORExemptions@mt.gov. 

Documentation Requirements

The following documentation is required with your application unless otherwise specified. Do not send original documents. Photocopies are acceptable.

• Copy of the applicant's organizational documents, such as articles of incorporation, articles of organization, or partnership agreement;
• Copy of a fully executed deed, or a contract for deed, or a notice of purchaser's interest, or a security agreement identifying ownership if the application is for a real property exemption.
• Copy of the title of motor vehicle or mobile home, or, if title is not applicable a letter identifying ownership if the application is for a personal property exemption.
• Copy of the applicant's tax-exempt status letter, 501 determination, if the applicant has been granted tax-exempt status by the Internal Revenue Service (IRS); or a written statement explaining why such exemption does not exist.
• Letter explaining how the organization is specifically using the property
• Photograph of the property. (Omit if property is furniture and fixtures for personal property exemption.)

Additional Documentation Requirements Based on the Specific Use of the Property

Religious Property

Property used for religious purposes:

• Documentation providing proof that the buildings and furnishings are owned by a church and are used for actual religious worship or for the residences of the clergy;
• Documentation providing proof that the church's land parcel does not exceed 15 acres or one acre for a clergy residence when the land and improvements are used for educational or youth recreational activities, and are available for public use;
• Documentation, such as a certificate of ordination or license, that provides proof the resident of the parsonage is a member of the clergy; and
• Copy of the tribal resolution as required under 15-6-201, MCA and ARM 42.20.105(5) if the land and improvements are owned by a federally recognized tribe that designates the land, not to exceed 15 acres, as sacred land to be used exclusively for religious purposes.

Agricultural or Horticultural Societies

Property used exclusively for agricultural and horticultural societies:

• documentation verifying the property is not operated for gain or profit.

Educational Property

Property used exclusively for educational purposes, including dormitories and food service buildings for the use of students in attendance and other structures necessary for the operation and maintenance of an educational institution:

• documentation providing proof the property does not exceed 80 acres;
• documentation verifying the organization is not operated for gain or profit;
• copy of the applicant's attendance policy and curriculum with systematic instruction; and
• copy of the lease agreement if the property is not owned by the educational organization.

Property, of any acreage, owned by a tribal corporation that is used for educational purposes and created for the sole purpose of establishing schools, colleges, and universities:

• documentation verifying the organization is not operated for gain or profit; and
• copy of the applicant's attendance policy and curriculum with systematic instruction.

Nonprofit Healthcare Facilities

Property used exclusively for nonprofit healthcare facilities:

• copy of the health care facility's license from the Department of Public Health and Human Services; and
• copy of the lease agreement if the property is not owned by the non-profit organization.

Cemeteries

Property used solely in connection with a cemetery or cemeteries:

• documentation of a permanent care and improvement fund as provided in Title 35, chapter 20, part 3; and
• documentation verifying the property is not maintained or operated for gain or profit.

Public Charities

Property owned by a purely public charity with acreage not exceeding 160 acres or where the applicant is requesting an 8-year exemption for up to 15 acres, as provided in 15-6-201, MCA:

• copy of the lease agreement if the purely public charity organization is leasing the property from a governmental organization.

Museums, Art Galleries, Zoos, and Observatories

Property owned by a public museum, art galleries, zoos and observatories, as defined in 15-6-201(2)(d):

• documentation verifying the property is not operated for gain or profit;
• documentation verifying the real and personal property is reasonably necessary for use in connection with the public display or observatory use; and
• if the real and personal property is owned by individuals, documentation verifying the property is actually used by the governmental entity or nonprofit organization as a part of its public display, held for future display, or used to house or store a public display.

Care Facilities

Property owned by an organization that operates facilities exclusively for the care of persons with developmental disabilities, person with mental illness, or persons with physical or mental impairments that constitutes or results in substantial impediments to employment:

• documentation verifying the organization is not operated for gain or profit.

Property owned by an organization that operates facilities for the care of retired, aged, or chronically ill, as defined in 15-6-201, MCA:

• documentation verifying the organization is not operated for gain or profit; and
• documentation verifying the residents meet the age and gross household income requirements provided in 15-30-2338, MCA.

Parks and Recreational Facilities

Property used for parks and recreational facilities:

• documentation verifying the park and/or recreational facility is open to the general public;
• documentation verifying the property consists only of land, (no buildings), and is rented or leased to a municipality or taxing unit for less than $100 a year;
• documentation verifying the property is used exclusively for a public park, recreation, or landscape beautification purposes, not to exceed 10 acres; and
• copy of the tribal resolution as required under 15-6-201, MCA and ARM 42.20.105(5) if the land is owned by a federally recognized tribe that designates the land as park land, not to exceed 640 acres, or to be used exclusively for recreational facilities.

Veterans' Societies

Property used by a veterans' society or organization, as provided in 15-6-203, MCA, and the applicant is someone other than the society or organization:

• copy of the lease verifying the savings from the property tax exemption is realized by the society or organization.

Community Service Organizations

Property owned by a nonprofit community service organization:

• documentation verifying that the organization has been an active community service continuously from January 1, 1981.

Low-Income Housing

Property used for low-income housing, as provided in 15-6-221, MCA:

• documentation that verifies the property is dedicated to providing affordable housing to low-income tenants; and
• documentation, such as the hearing minutes or newspaper notification, that a public hearing was held to consider whether the property meets a community housing need.

Property used for low-income housing and is owned and operated by an entity described in 15-6-221(a)(i):

• copy of the IRS tax exemption status letter if a limited partnership stating the general partner is a nonprofit corporation with an IRS 501(c)(3) exemption;
• copy of the Board of Housing letter allocating low-income tax credits;
• copy of the deed or other legally binding document that restricts the property's usage;
• documentation that at least 20 percent of the residential units are rent-restricted and rented to tenants whose household incomes do not exceed 50 percent of the median family income for the county, or at least 40 percent of the residential units are rent-restricted to persons whose household incomes do not exceed 60 percent of the median income for the county;
• letter stating that the property meets a public purpose in providing housing to an underserved population; and
• copy of the owner's partnership or operating agreement, or other documentation, that provides that at the end of the compliance period, the ownership of the property may be transferred to the nonprofit corporation or housing authority general partner.

Property used for low-income housing and is owned and operated by a nonprofit corporation described in 15-6-221(1)(b), MCA:

• documentation verifying the property was constructed using a home investment partnership program grant.

Related Laws

15-6-201, MCA, 15-6-203, MCA, 15-6-209, MCA, 15-6-221, MCA, 15-6-227, MCA, 15-6-229, MCA

ARM 42.20.102, ARM 42.20.102A