Tribal fee land may be granted a temporary tribal property tax exemption if:

• The United States Department of the Interior, Bureau of Indian Affairs (BIA), determined the tribe's initial written request or trust application is complete, and
• The tribe has submitted a Temporary Tribal Tax Exemption Application (Form AB-30T)

Due Dates

Temporary Tribal Tax Exemption Applications are due March 1.

Benefit

The property tax exemption applies only during the timeframe in which the tribe's written request or trust application is pending with the BIA but can not exceed five years.

Each year, the tribe has to certify to the department that their initial written request or trust application is still under consideration by the BIA.

If the BIA denies the trust application or at the end of the maximum five-year exemption period, the exemption ends on December 31 of that year. The department will then:

• value the property and return it to the county tax roll on January of the following year; and
• provide the county treasurer with the taxable value for each property and each year there was a temporary exemption approved for applications received after May 7, 2021.

Note: The county treasurer may recapture the property taxes if the trust application is denied by the BIA or if the property is not accepted into trust status within the five-year temporary exemption timeframe, as provided in 15-6-230, MCA.

Forms

To apply, complete the Temporary Tribal Tax Exemption Application (Form AB-30T).

Related Laws

15-6-230, MCA

ARM 42.20.118