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Montana property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

MCA 15-16-102 generally imposes 5/6 of 1% monthly interest and a 2% delinquency penalty; subsection (4) provides timing exceptions.

Official source. Statutory. Verified .

Appeal process

Appeal a County Tax Appeal Board decision to the Montana Tax Appeal Board within 30 days of receiving it.

Official source. Verified .

Who may represent homeowners

MCA 15-1-222 permits a taxpayer-chosen representative before the Department, county tax appeal board, or Montana Tax Appeal Board; an attorney or CPA credential is not required.

Official source. Statutory. Verified .

Montana Elderly Homeowner/Renter Income Tax Credit

Property-tax relief credit for individuals age 62+ with combined household income below $45,000; other program conditions apply.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Homestead and Long-Term Rental Property Tax

Homestead reduced-rate classification: homeowner occupies a Montana home as principal residence at least seven months per year.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Tools and Census comparisons

Property tax calculators | Compare counties

Highest estimated rates in Montana | Lowest estimated rates in Montana

Every county page includes a Census bill estimate and assessment check where usable survey estimates are available.

Counties and county equivalents

Common questions

How do property tax appeals work in Montana?

Appeal a County Tax Appeal Board decision to the Montana Tax Appeal Board within 30 days of receiving it.

Who may represent a homeowner in a Montana property tax appeal?

MCA 15-1-222 permits a taxpayer-chosen representative before the Department, county tax appeal board, or Montana Tax Appeal Board; an attorney or CPA credential is not required.

Sources

mca.legmt.gov
the amount payable is delinquent and draws interest at the rate of 5/6 of 1% a month from and after the delinquency until paid and 2% must be added to the delinquent taxes as a penalty.

Verified October 24, 2026

mtab.mt.gov
An appeal of CTAB decisions may be made to the Montana Tax Appeal Board within 30 days of the receipt of the county tax appeal board decision.

Verified October 24, 2026

mca.legmt.gov
the taxpayer has the right to hire a representative of the taxpayer's choice to represent the taxpayer's interests before the department, a county tax appeal board, or the Montana tax appeal board. The representative is not considered to be practicing law pursuant to 37-61-201 and is not required to be an attorney or a certified public accountant.

Verified October 24, 2026

revenue.mt.gov
Montana Elderly Homeowner/Renter Income Tax Credit

Verified October 24, 2026

revenue.mt.gov
The credit provides property tax relief to individuals 62 and older with a combined household income less than $45,000.

Verified October 24, 2026

revenue.mt.gov
Homestead and Long-Term Rental Property Tax

Verified October 24, 2026

revenue.mt.gov
The Homestead Reduced Rate lowers property taxes for homeowners who occupy their Montana home as their principal residence for at least seven months per year.

Verified October 24, 2026