Exemption from Certain Property Taxes
Montana grants a temporary tax exemption to qualified property owned by a federally recognized tribe.
Tribal lands may be granted temporary tax exemptions if:
- The United States Department of the Interior, Bureau of Indian Affairs determined the tribes initial request is complete, and
- The tribe has submitted a Temporary Tribal Tax Exemption Application (Form AB-30T)
Temporary Tribal Tax Exemption Applications are due March 1.
The property tax exemption applies while the Department of the Interior is considering the tribe’s trust application and lasts for up to 5 years.
Each year, the tribe needs to certify the trust application has not been denied.
If the trust application is denied, the exemption ends on December 31 of that year.
To apply, complete the Temporary Tribal Tax Exemption Application (Form AB-30T).