Montana Department of Revenue

Land Value Property Tax Assistance Program

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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

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 they land on which your home is located 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.

Qualifying applicants are required to reapply for the assistance program each property valuation cycle.

The application deadline is March 1 of the first year of each 2-year valuation cycle. Applications received after March 1 of the first year of the cycle, will be reviewed for only the second year of the 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.