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.

Click to See Example

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
  • You home has been owned by you or a family memberĀ within three degrees of consanguinity for at least 30 consecutive years

Degrees of Consanguinity

First Degree
Parent or child
Second Degree
Grandparents, grandchildren, and siblings
Third Degree
Great-grandparents, great-grandchildren, and:

  • A parent’s sibling
  • A sibling’s child

You will need to submit documents showing the ownership history for your home with your application form. These documents may include:

  • Copies of property deeds,
  • Property tax records, or
  • Bills of sale

Forms

If you qualify, mail your Land Value Property Tax Assistance for Residential Property Application and supporting documents to your local office by March 1.

We will review your application and send you a letter to let you know if you qualify.

Quick Information

Due Date

March 1

Related Forms and Links

Other Helpful Information