The Land Value Property Tax Assistance Program for Residential Property helps residential property owners if the value of their land is disproportionately higher than the value of their home or other buildings on their land and the land has been in their family for at least 30 years.
Eligibility
Qualifying Requirements
Before you apply, check Property.MT.Gov to see if your property meets the initial requirement.
Our appraised market value of your land must be 150% greater than the appraised market value of your home and other buildings located on your land.
If your property meets this requirement, you will see a highlighted note in the value history section of your electronic property record card.
Additional Requirements
Additional requirements include:
- Your home is located on five acres or less
- You own and maintain your home as your primary residence for at least seven months of the year
- The land on which your home is located has been owned by you or a family member within three degrees of consanguinity for at least 30 consecutive years
Degrees of Consanguinity
Consanguinity refers to the degree of kinship between individuals who share common ancestors. Below are the degrees of consanguinity and the relationships included within each degree:
First Degree
- Parent or child
Second Degree
- Grandparents
- Grandchildren
- Siblings
Third Degree
- Great-grandparents
- Great-grandchildren
- A parent’s sibling
- A sibling’s child
With your application, you must submit documents showing the ownership history for the land on which your home is located.
These documents may include copies of:
- Property deeds,
- Property tax records, or
- Bills of sale
Application Form
If you qualify, mail your Land Value Property Tax Assistance for Residential Property Application and supporting documents to the local field office servicing the county where your property is located.
For Tax Year 2025, your application form and supporting documents must be submitted within 30-days from the date on your property classification and appraisal notice.
We will review your application and send you a letter to let you know if you qualify.
If you miss the 30-day deadline, you may still apply by March 1, 2026. However, any valuation adjustments will only apply for Tax Year 2026.
Qualifying applicants are required to reapply for the assistance program each property valuation cycle. Supporting documentation may be required with reapplications.
Related Laws
- 15-6-240, MCA
- Intangible land value property exemption – application procedure.
- ARM 42.19.407
- Intangible Land Value Property Tax Assistance program for Residential Property.