Community Announcements
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Regional Spotlight
Business & Income Tax Webinars
Business & Income Tax Webinars On this page, you can find records and materials from past webinars hosted by the Business and Income Tax Division, as well as a schedule of upcoming webinars and topics. Please contact us with any additional questions you may have. Recent BIT Webinar Recordings Lodging Facility Sales and Use Taxes (presented October 17, 2025) These webinars present a high-level overview of Lodging Facility Sales and Use Taxes in the state of Montana. Part One Part Two 2024 Montana Tax Updates Webinar (presented November 26, 2024) Download the presentation: 2024 Montana Tax Updates PDF Tax Simplification Webinar (presented July 23, 2024 at 11:00am) Download the presentation: 2024 Montana Tax Simplification PDF Cannabis Taxation and Compliance Webinar (presented June 27, 2024) Montana Withholding Requirements Webinars for 2024 These webinars presented the latest changes to Montana wage withholding resulting from income tax simplification. Montana Withholding Requirements for 2024(presented March 20, 2024 at 11 am) Related Resource: Withholding Tax Update slides_03-20-2024 Montana Withholding Requirements for 2024(presented January 18, 2024 at 9 am) Related Resource: Withholding Tax Update slides_01-18-2024 Montana Withholding Requirements for 2024(presented December 14, 2023 at 9 am) Related Resource: Withholding Tax Update slides 12-14-2023 Montana New Accounts and updated MW-4 webinar for Tax Year 2023/2024 (presented December 13, 2023 at 9:00 am) In this webinar, we discussed: new account holders and withholding requirements the updated MW-4 for 2024 Montana’s Pass-Through Entity Tax (presented November 27, 2023 at 11:00 a.m.) The Pass-Through Entity Tax is a new tax that pass-through entities in Montana can elect to pay. This webinar covered the new tax and how it works. Related Resources PTET Webinar Presentation Slides
Recent Community News
Town Office
Dutton Town Office The office for the town of Dutton is also the fire hall, located at 11 Main Street West. We handle all town business including water/sewer billing, construction applications, and dog licensing. We are always more than happy to answer any questions you may have about the town. Mayor Susan Fleshman is in the Office Monday through Thursday 10-1. Public Works Director/Clerk/Finance Officer Jeremiah Kjensmo is in the Office Monday through Friday 8-1. Assistant Clerk/Billing Clerk Sayde Wallace is in the Office Monday through Friday 8-1. Public Works Assistant Evan Gouchenour is in the Office Monday through Friday 8-1. Council Members Frank (Pete) Klein, Patricia Bayala, Candace Ellsworth, and Collette Wilson are at the Office for the Town Council Meetings that are held on the first Monday of every month, unless that happens to land on an observed holiday, in which case the time and date will be posted with the meeting agenda. Dutton Town Council Meeting Agenda Once a year, in compliance with the MT Department of Environmental Quality, the Town of Dutton releases it's annual Consumer Confidence Review. This report validates that our water is safe potable drinking water. This years report may be read or downloaded at any time by clicking the button below. As always we are happy to report the safety of our water, and that we are in full compliance with all monitoring requirements. dutton Water Consumer Confidence Report Every year Cities and Towns are required to submit an Annual Financial Report to the State. Here is our AFR for the year ending on June 30th, 2025. Annual Financial Report Fiscal Year 2025 Contact Us Phone: 406-476-3311 Fax: 406-476-3331 Town Email: [email protected]
Town of Dutton Council Meeting Agenda
Town of Dutton Council Meeting Agenda Monday, September 14, 2026 Town Hall 11 Main St West 7:00 pm 7:00 p.m. Budget Hearing Public Comment on Budget Close Budget Hearing 7:15/7:30 Regular Council Meeting Public Comment The Town Council would like to remind everyone in attendance that public comment is for members of the public to give input on public matters, not personal issues. To avoid violations of privacy, a member of the public wishing to address the Council will NOT be allowed to make any personal comments about any staff member. In order to maintain order and allow everyone the opportunity to speak, the Mayor may choose to limit an individual’s time. By law, the Council cannot take any action on matters that are brought up during public comment. Aug 3, 2026, Town Council Meeting Minutes & Aug 11, 2026, Emergency Procurement Resolution Minutes Current Bills 26-27 Budget Approval Dan Schuler Fence Construction Application Upcoming Holiday(s) Mayor Report Set Next Meeting Closing Comments Adjourn TOWN OF DUTTON PUBLIC INFORMATIONAL MEETING IMPORTANT INFORMATION FOR DUTTON RESIDENTS The Town of Dutton will be holding a Public Informational Meeting to discuss the ongoing issues the Town has been experiencing with its water pumps, as well as the solutions the Town is currently looking at to address these issues. WHEN Thursday, September 10, 2026, 7:00 pm WHERE Dutton Senior Citizens Center WHAT WE WILL DISCUSS The current issues with the Town's water pumps What the Town has been experiencing Solutions the Town is currently looking at to address the pump issues Possible repairs or replacements What these issues may mean for the Town and its residents An opportunity for residents to ask questions and receive information PLEASE JOIN US! The Town encourages residents to attend and learn more about the situation affecting our community's water system. Your questions and concerns are important to us. TOWN OF DUTTON Keeping our community informed. Annual Consumer Confidence Report CCR
Beautification Days
Beautification Days VOLUNTEERS NEEDED CONTACT JONI MOSHER [email protected] Thompson Falls is a beautiful place to live and we want to maintain that beauty! You can help by being a part of Beautification Days. Our objective for this annual event is to both encourage people to "spruce up, clean up, pickup" as well as assist those who are unable to do the work themselves. Sign Up for April 16th, 17th and 18th, 2026 Thompson Falls Beautification Days is a community wide collaboration. We hope you will contribute some of your time on these dates or any other dates to help make Thompson Falls a cleaner and more beautiful place in which to live. We are "Better Together!" Don't leave the volunteer work to others, or it might not get done! Your help is needed and appreciated. A Little Background on Beautification Days: It all started with a need for a trash can in the front of the library. The library asked the Chamber to help purchase a new garbage can so visitors had a place to toss garbage before entering the library. Like flowers begin to grow and bloom each spring, the idea occurred to a group of Thompson Falls residents, that one garbage receptacle could blossom into something more significant – a whole bouquet of programs that work to clean up and beautify the community, which is what is now known as Thompson Falls Beautification Days. Now, a few years later, headed up by the Thompson Falls Main Street group, a long list of volunteers, organizations, businesses, government agencies and schools work together to clean up the community. It is no longer all about adding garbage cans to fight litter, but the idea has branched off into many different facets including a focused effort to assist town residents with special needs to keep their yards looking great. Other elements include awards and recognition, school art projects, student volunteerism programs, public service, education, special yearly projects and an overall effort to clean out the cobwebs from winter and haul that junk out of town. Making the Thompson Falls area sparkle each spring is a community wide effort that needs community wide support. Mark your calendar today, dig out your pruning shears and gardening gloves and sign up for this three day event which takes place usually the 3rd week in April of every year. Special Residential Projects Provides assistance in yard clean-up, pruning, and/or hauling debris to the refuse site for elderly or disabled residents. We are still looking for someone who could step up to be the Project Leader for this program. Contact Joni Mosher at [email protected] Transfer Site: The Thompson Falls Transfer Site at 5376 MT Hwy. 200 is open Wednesday, Thursday, and Saturday 9-4:45, Sunday 11-4:45. (CLOSED ON FRIDAY) Accepted: Clean, flattened cardboard, aluminum cans, batteries, metal, oil, tires during Beautification Days @ the Thompson Falls Site. Used paint cans are accepted with regular trash, provided the paint is dry. To dry, leave the lid off or add sawdust or cat litter. Free Junk Vehicle removal: https://www.co.sanders.mt.us/DocumentCenter/View/244/Junk-Vehicle-Release-Form-PDF - Poster Contest - Sponsors & Supporters Starts in January each year to create a "keep our community beautiful" awareness in our elementary children. The artist of the best poster in each grade is given an "art basket" prize funded by First Security Bank. These posters become the basis of the flyers publicizing Beautification Days. Posters are judged in March, awards will be given out the end of March. Children's art posters, Beautification Days and Thumbs Up flyers will be put up throughout the businesses in town the last week in March. - Thumbs Up Awards - Recognizes the efforts of residents, businesses, and institutions in maintaining the attractiveness of their properties in Thompson Falls. Each year, 3 awards are given out in 3 categories: Residentiall, business, institution. Recognition is based on Most improved and/or consistently maintained, with continuous effort in property upkeep. Nominations are mailed to: P.O. Box 333, Thompson Falls, MT 59873 by the end of May. Judging will be conducted, with awards to be announced by mid-June. Funding for the purchase of the Thumbs Up plaques is generously provided by First Security Bank, Valley Bank and Whitefish Credit Union. Demonstrations 2025 Poster Beautification Days Winners
Town of Plains Streamlines Payments with Online Portal
Online Payments Make your Town of Plains payments easily and securely through our online portal. We accept payments for: - Water & Sewer Bills - Property Taxes - Other Town Fees Click here to access the payment portal: [Link to payment portal] For any payment-related inquiries, please contact the Town Hall.
Town of Plains: Pay Utility Bills Online Now
Welcome to the Town of Plains Payment Portal. Pay your Utility Bill online securely and conveniently. If you have any questions, please contact the Town Office at (406) 826-3571. Thank you for your cooperation.
Business & Income Tax Webinars
Business & Income Tax Webinars On this page, you can find records and materials from past webinars hosted by the Business and Income Tax Division, as well as a schedule of upcoming webinars and topics. Please contact us with any additional questions you may have. Recent BIT Webinar Recordings Lodging Facility Sales and Use Taxes (presented October 17, 2025) These webinars present a high-level overview of Lodging Facility Sales and Use Taxes in the state of Montana. Part One Part Two 2024 Montana Tax Updates Webinar (presented November 26, 2024) Download the presentation: 2024 Montana Tax Updates PDF Tax Simplification Webinar (presented July 23, 2024 at 11:00am) Download the presentation: 2024 Montana Tax Simplification PDF Cannabis Taxation and Compliance Webinar (presented June 27, 2024) Montana Withholding Requirements Webinars for 2024 These webinars presented the latest changes to Montana wage withholding resulting from income tax simplification. Montana Withholding Requirements for 2024(presented March 20, 2024 at 11 am) Related Resource: Withholding Tax Update slides_03-20-2024 Montana Withholding Requirements for 2024(presented January 18, 2024 at 9 am) Related Resource: Withholding Tax Update slides_01-18-2024 Montana Withholding Requirements for 2024(presented December 14, 2023 at 9 am) Related Resource: Withholding Tax Update slides 12-14-2023 Montana New Accounts and updated MW-4 webinar for Tax Year 2023/2024 (presented December 13, 2023 at 9:00 am) In this webinar, we discussed: new account holders and withholding requirements the updated MW-4 for 2024 Montana’s Pass-Through Entity Tax (presented November 27, 2023 at 11:00 a.m.) The Pass-Through Entity Tax is a new tax that pass-through entities in Montana can elect to pay. This webinar covered the new tax and how it works. Related Resources PTET Webinar Presentation Slides
Agricultural Land Valuation Advisory Committee
The Agricultural Land Valuation Advisory Committee makes recommendations on valuing Montana’s agricultural property. The governor appoints committee members and one committee member must also be a staff member from the Montana State University’s College of Agriculture. 15-7-201, MCA outlines the committee’s roles and responsibilities. Committee Members: Cynthia Johnson, Member. Mailing Address: 23073 Sollid Rd, Conrad, MT 59425. Phone: 406-271-3725. Email: [email protected]. Qualifications: Knowledgeable in agriculture. Nick Hagerty, Member. Mailing Address: 311 Linfield Hall, MSU Dept. of Ag Econ & Econ, Bozeman, MT 59717. Email: [email protected]. Qualifications: Montana State University, College of Agriculture. Todd Olsen, Member. Mailing Address: 295 Buttermilk Curve, Lewistown, MT 59457. Phone: 406-350-0025. Email: [email protected]. Qualifications: Knowledgeable in agricultural economics. Gina Stevens, Member. Mailing Address: RR1 Box 1117a, Hardin, MT 59034. Phone: 406-679-0136. Email: [email protected]. Qualifications: Knowledgeable in agricultural economics. John Lewis, Member. Mailing Address: PO Box 204, Lavina, MT 59046. Phone: 406-855-4070. Email: [email protected]. Qualifications: Knowledgeable in agricultural economics. Jerry Nielsen, Member. Mailing Address: 3800 Sourdough Rd, Bozeman, MT 59715. Phone: 406-587-8643. Email: [email protected]. Qualifications: Knowledgeable in agricultural economics. John Schutter, Member. Mailing Address: 3821 Wooden Shoe Rd, Manhattan, MT 59741. Phone: 406-580-6446; 406-284-6446. Email: [email protected]. Qualifications: Knowledgeable in agriculture. Eric Moore, Chair. Mailing Address: 487 Signal Butte Rd, Miles City, MT 59301. Phone: 406-853-2333. Email: [email protected]. Qualifications: Knowledgeable in agricultural economics. Meetings: Upcoming Meetings: Upcoming meetings to be announced. Previous Meeting - 6/10/2026 Meeting Details: Date and Time: June 10, 2026, 11:00 a.m. – 1:00 p.m. Location: Director's Office Conference Room, 4th Floor Mitchell Building 125 N. Roberts St. Helena, MT 59601 Meeting Records: Meeting Recording (Youtube) Meeting Minutes (TXT File) Relevant Documents: June 10, 2026 Meeting Agenda (PDF) AUM Carrying Capacity Recommendation Memorandum (PDF) 10-Year Olympic Average (PDF) Agricultural Land Reappraisal Overview (PDF) 2026 MSU Animal Unit Months (AUM) Report (PDF) Meeting Archives: Meeting Records Archive - Agendas Past Agendas: 2024: August 1, 2024 (PDF, 176 KB) 2022: April 22, 2022 (PDF, 79 KB) Meeting Records Archive - Advisory Committee Minutes Past Advisory Committee Minutes: 2022: April 22, 2022 (PDF, 128 KB) Meeting Records Archive - Reports and Supplemental Documents: 2024 Agricultural Land Reappraisal Overview (PDF, 235 KB) 2024 Montana State University – Animal Unit Months Report (PDF, 241 KB) 2022 Montana State University AUM Report (PDF, 564 KB) 2022 Agricultural Land Advisory Committee Handout (PDF, 1.1 MB) 2021 Irrigated Land Productivity Adjustments (PDF, 53.4 KB) 2020 Montana State University AUM Report (PDF, 176 KB) 2014 Agricultural Leasing Study (PDF, 582 KB) Meeting Records Archive - Meeting Video Recordings: Agricultural Land Valuation Advisory Committee Meeting 08-01-2024
View All Committees
Committees The Department of Revenue has specialized committees, groups, and councils to assist each of its divisions in serving the citizens of Montana: Agricultural Land Valuation Advisory Committee Economic Affairs Interim Committee Forest Land Taxation Advisory Committee Interim Budget Committee Section A Revenue Interim Committee
Court
The Town of Drummond Municipal Court provides citizens with a fair and impartial court of law by interpreting and adjudicating applicable state laws and ordinances. Our pledge is to uphold this commitment and offer courteous customer service to all citizens.
Procedures & Fines
The Town of Drummond court docket is the schedule of the court. Defendants will be expected to adhere to the procedures and protocol of the court at all times, including proper attire. All mobile devices, including phones, must be turned off. Photography and audio recordings are prohibited. No food or drink will be allowed in the court room at any time.
Cannabis and Alcohol Divisions Have Merged
Cannabis and Alcohol Divisions Have Merged The Cannabis and Alcohol Regulation Division (CARD) has officially launched, resulting from the merger of the Alcoholic Beverage Control Division (ABCD) and the Cannabis Control Division (CCD). About the Merger Core Functions Remain Unchanged: Essential activities like licensing, distribution, inventory tracking, inspection, and points of contact will not see significant changes. Minor Changes: There will be minor operational changes including merging staff info office space at the liquor warehouse in Helena, an updated integrated website, a new CARD logo, and updated mission and value statements. Commitment to Efficiency: CARD aims to find new efficiencies to support the Department of Revenue's mission of being the nation's most citizen-oriented, efficiently administered, state tax agency. Future Communication: Further updates will be posted as minor changes are rolled out. Alcohol Programs & Licensing Permits, renewals, reporting and resources for Montana's alcohol industry. Cannabis Programs & Licensing Permits, medical cards, testing labs, licenses, reporting and resources for Montana's cannabis industry. Administrative Rules & Statute Alcohol & Cannabis Statute Alcohol, Tobacco, and Marijuana (MCA, Title 16) Cannabis Administrative Rules Cannabis Administrative Rules (Chapter 42.39) Alcohol Administrative Rules Agency Liquor Stores and Vendors (Chapter 42.11) Liquor Licenses (Chapter 42.12) Regulation of Licensees (Chapter 42.13) Our mission is to ensure the health, safety, and welfare of all Montanans through fair administration, education, regulation, and enforcement of alcoholic beverages and cannabis laws. Contacts Contact the Cannabis & Alcohol Regulation Division Contact METRC Support Submit a Cannabis Related Concern Submit an Alcohol Related Concern Submit Request for Public Information Recent News & Updates Cannabis September 2026 Newsletter 2026 Scholarship Winners Announced Mobile ID Verification for Cannabis Dispensaries
Property Assessment
Property Assessment Homestead and long-term rental reduced tax rate enrollment is now open for the 2027 tax year. Enroll Now. Learn More Understanding Your Property Appraisal Notice Information on how the department classified and valued your property for assessment and tax billing. Tax Info Property Tax Hub Learn about changes to property taxes in 2025 and 2026, including details for homesteads and long-term rentals. Categories & Resources Property Appraisal Resources 2023 County and Statewide Tax Base and Tax Distribution Information 2024 Property Tax Townhall Recording Agricultural Land Valuation Committee Annual Property Tax Changes Certified Property Values and Mill Levies A Day In the Life of a Residential Appraiser Forest Land Taxation Advisory Committee Personal Property Depreciation Schedules and Trend Tables Property Appraisal Notices Property Classifications and Class Codes Property Informal Review and Formal Appeal Process Property Inspections Property.MT.gov Property Reappraisal Plan and Manuals Realty Transfer Certificates Report Your Property's Characteristics Online Special Mobile Equipment Permits Tax Increment Financing (TIF) Districts Property Tax Changes Visit our Property Tax Hub to learn all about the upcoming changes to Montana's property tax system. Homesteads & Long-Term Rentals Information for Homesteads and Long-Term Rentals Verify Your Homestead Frequently Asked Questions Homestead FAQs Long-term Rental FAQs Tax Changes by Year 2025 Property Tax Changes 2026 Property Tax Changes Property Types Agricultural Land Centrally Assessed Property Commercial Property Forest Land Industrial Property Livestock Reporting and Per Capita Fee Payments Report Livestock Mobile and Manufactured Homes Property Classifications and Class Codes Personal Property Residential Property Property Tax Abatements and Exemptions Abandoned Mobile Home Tax Exemption Agricultural Processing Facilities Exemption Air or Water Pollution Control and Carbon Capture Equipment Certification Application - Form CAB-2 (PDF) Ammunition Manufacturing Tax Exemption Application for Separate Assessment of Undivided Interest in Mining Claim Property - Form AB-8 (PDF) Fiber Optic or Coaxial Cable Exemption Historic Property Tax Abatement Local Economic Development Organizations Property Tax Exemptions New or Expanding Industry Property Tax Abatement Pollution Control Equipment Property Tax Abatement Property Tax Abatement Application for Manufacturing Machinery, Fixtures, and Equipment Property Tax Exemption Application Property Tax Exemption Application for Installation of an Alternative Energy System - Form AB-14 (PDF) Property Tax Exemptions – Documentation Requirements Purchase Incentive Rental Agreement Reporting Form - Form PIRA (PDF) Reduced Property Tax Rate for Remodeling Buildings or Structures Remodeled or Expanded Commercial Property Tax Exemption Tax Exempt Property Temporary Exemption for Residential Subdivision Development Application (PDF) Temporary Tribal Tax Exemption Termination of New or Expanding Industry Property Tax Abatement (PDF) Property Tax Relief, Assistance, and Reduction Programs Property Tax Assistance Hub Disabled First Responder Property Tax Relief Application (Form DFR) Land Value Property Tax Assistance Program (LVPTAP) Montana Disabled Veteran Assistance Program (MDV) Montana Elderly Homeowner/Renter Credit Natural Disaster Forest Land Reduction Natural Disaster Property Tax Reduction Property Tax Assistance Program (PTAP) Unclaimed Property Unclaimed property is money or items that someone has left in places like banks or companies without moving it or checking on it for a long time. Examples include bank accounts, wage and payroll checks, gift cards, stocks and bonds, refunds, insurance payments, dividends, safety deposit box contents and more. Unclaimed property does not include land or real estate of any kind. Unclaimed Property Portal Search for Your Unclaimed Property Report Unclaimed Property Heirship Claims The Property Assessment Division values all taxable property at 100 percent of market value. Property taxable values determined by the department are used by the county governments to calculate property taxes. Top Links Homestead and Long-term Rental Property Tax Relief Property.MT.gov - Find information about a property Property Informal Review and Formal Appeal Process Property Tax and Appraisal Resources Report Your Property’s Characteristics Online How to Sign Up For an Okta Account Understanding Your Property Appraisal Notice Property Informal Review and Formal Appeal Process Property Reappraisal Plan and Valuation Manuals Levy District and Exemption Maps Stay Up To Date Subscribe to the Montana Department of Revenue's Newsletter to be notified about News, Rules Announcements, and Updates. Subscribe
Tax Relief for Homesteads and Long-term Rentals
Tax Relief for Homesteads and Long-term Rentals Skip to main content Skip to main menu Skip to main search Tax Relief for Homesteads and Long-term Rentals The enrollment portal is now open for 2027 tax year applications. See if you qualify today Below is a summary of changes to Montana's Property laws for "homesteads" and long-term rentals. To qualify you must be enrolled. Verify Enrollment Check the status of your application or verify whether your property is enrolled to receive the reduced tax rate on a homestead or long-term rental property. Verify Your Enrollment Enroll Online The application period for the Homestead and Long-term rental reduced tax rate for the 2027 tax year is May 4, 2026 - March 1, 2027. Enroll Online What Qualifies as a Homestead or Long-term Rental? Homesteads (Principal Residences) Qualifying Criteria: You live in the property for at least 7 months of the year. You are current on payment of the property taxes. Eligible Ownership: The property must be owned by an individual, a couple, or a grantor revocable trust. Ineligible Ownership: Properties owned by a corporate entity—except for grantor revocable trusts—are ineligible for the homestead reduced rate. This includes properties owned by a limited liability company, partnership, corporation, or irrevocable trust. Long-term Rentals Qualifying Criteria: The property is rented to tenants for 28+ days at a time. The property is rented for 7+ months of the year. The property rented is the tenant's residence. You are current on payment of the property taxes. Eligible Ownership: Property owned by an LLC, corporation, or irrevocable trust does qualify for the long-term rental reduced tax rate. Property owned by an individual, couple, or grantor revocable trust also qualifies. Eligible property types include: Single-family homes, townhomes, condominiums Manufactured/mobile homes (including up to 1 acre of land) OBYs with living space and 1-acre homesite Homes located on agricultural or forest land Multi-family properties such as duplexes, triplexes and fourplexes etc. Special Note for Principal Residences (Homesteads) that include rental units. While the portion of value associated with your principal residence may be automatically enrolled to receive the homestead reduced tax rate because you received a 2025 tax rebate, you will still need to individually enroll any other dwellings on the property as long-term rentals in order to receive the reduced rates on that portion of the property's value as well. Tax Rates for Homesteads and Long-term Rentals In 2026, tiered tax rates will apply to homesteads and long-term rentals. 2026 Property Tax Rates by Assessed Value The reduced tax rate follows a tiered (incremental) structure. Each portion of your property’s market value is taxed at the rate listed for that bracket — not the total value. For Tax Year 2026: 0.76% on the first $378,000 of market value 0.90% on the portion between $378,001 and $756,000 1.10% on the portion between $756,001 and $1,511,999 1.90% on any portion over $1,512,000 or greater Tax Rates for Agricultural and Forest Land Properties Non-qualified Agricultural Land Parcels Land: 14.35% flat rate If the parcel has a primary residence or long-term rental: home + 1-acre homesite taxed at tiered residential rate If it's a second home or short-term rental: home + 1-acre homesite taxed at 1.90% flat rate Qualified Agricultural Land Parcels Automatically qualified if 160+ acres; smaller parcels require proof of agricultural use and income Land: 2.05% flat rate Residence rules: Primary residence or long-term rental: taxed at tiered rate Second home or short-term rental: taxed at 1.35% flat rate Forest Land Parcels Land: 0.37% flat rate If a dwelling exists: Primary residence or long-term rental: taxed at tiered rate Second home or short-term rental: taxed at 1.90% flat rate Homestead Resources Frequently Asked Questions Not sure where to start? Our FAQs cover the most common questions about homesteads and long-term rental properties. Homestead FAQs Long-term Rental FAQs Geocode Search Using Cadastral to Find Your Geocode (PDF, 945 KB) Was Your Application Denied? Request an Informal Review
2025 Tax Information for Montana Property Owners
2025 Tax Information for Montana Property Owners In 2025, Montana is changing how it calculates property taxes for many types of property, including homes, farms, businesses, and forest land. These changes affect how much property owners will pay and how tax rates are applied based on a property's value and use. This page explains the new rates and who they apply to so you can understand what to expect and how your property is classified. New Tiered Tax Rates for 2025 Starting in 2025, Montana is implementing a graduated property tax system for residential, multifamily, commercial, and industrial property. You do not need to apply to qualify. How the new rates work for residential and multifamily properties: 0.76% on the first $400,000 of market value 1.10% on the portion between $400,000 and $1.5 million 2.20% on any portion over $1.5 million This tiered structure applies to: Single-family homes Townhomes and condominiums Manufactured and mobile homes (including up to 1 acre of land) Vacant and improved residential lots Multi-family residential property Multifamily commercial property includes all income-generating facilities that provide long-term housing, such as: Apartments Duplexes Senior living facilities Nursing homes For multifamily rental dwellings with a market value greater than $2 million, the maximum graduated tax rate is 1.89%. 2025 Property Tax Rebate for Homeowners Montana homeowners may qualify for a one-time rebate of up to $400 on property taxes paid in 2025. Eligibility: You must have owned and lived in your home for at least 7 months in 2024 The property must be your principal residence Homes held in LLCs, corporations, or irrevocable trusts are not eligible Eligible property types: Single-family residences Townhomes and condominiums Manufactured and mobile homes (including up to one acre of land) How to Apply: Apply online Or submit a paper application Application window: August 15 – October 1, 2025 In late June, the Department of Revenue mailed postcards about the rebate to eligible homeowners. Tax Rates for Non-Residential and Agricultural Properties Commercial and Industrial Property For tax year 2025, Class 4 commercial and industrial property (vacant and improved lots) will be taxed using a graduated rate structure: 1.40% on the first $400,000 of assessed value 1.89% on value above $400,000 Non-Qualified Agricultural Land Parcels Non-qualified agricultural property is land between 20 and 160 acres that has not been classified as ag land. Flat tax rate on land: 14.35% Improvements, including the 1-acre homesite, will be taxed using the 2025 residential tiered rate structure Qualified Agricultural Land Parcels Parcels of 160 acres or more are automatically classified as agricultural unless used for other purposes. Smaller parcels may qualify if they meet income requirements and are used for agricultural purposes. Tax rate for qualified agricultural land: 2.05% Improvements, including the 1-acre farm site, will be taxed using the 2025 residential tiered rate structure Forest Land Parcels Flat tax rate for forest land: 0.37% Improvements on forest land, including the 1-acre homesite, will be taxed using the 2025 residential tiered rate structure
Get Property Tax Assistance
Property Tax Help Skip to main content Skip to main menu Skip to main search Property Tax Help Property Tax Relief and Assistance Programs Property tax assistance programs are available to eligible Montana property owners. Click on the links below for more information about each program’s eligibility requirements. Property Tax Assistance Program (PTAP) Residential homeowners on a fixed or limited income may qualify for this program. Qualifying applicants receive a reduced property tax rate reduction of 30, 50, or 80% on the first $418,000 of their home’s market value. Eligibility for this program is based on home ownership, occupancy requirements, income levels, and marital status. Homestead and Long-Term Rental Property Tax 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. This classification carries a reduced tax rate compared to standard Class 4 residential property. The Long-Term Rental Reduced Rate lowers property taxes for homes and apartments rented for at least seven months of the year to a tenant who occupies the rental as a residence. Disabled First Responder (DFR) Property Tax Assistance Program Montana first responders who were disabled in the line of duty or the unmarried surviving spouses of deceased first responders who died in the line of duty or as the result of an injury in the line of duty may qualify for this program. Qualifying applicants receive a reduced property tax rate reduction of 50, 70, 80, or 100% on their home’s market value. Eligibility for this program is based on home ownership, occupancy requirements, disability requirements, income levels, and marital status. Montana Disabled Veterans (MDV) Property Tax Assistance Program Montana veterans who are 100% disabled or the unmarried surviving spouses of deceased veterans who were 100% disabled may qualify for this program. Qualifying applicants receive a reduced property tax rate reduction of 50, 70, 80, or 100% on their home’s market value. Eligibility for this program is based on home ownership, occupancy requirements, military disability requirements, income levels, and marital status. Montana Elderly Homeowner/Renter Income Tax Credit Elderly Montana homeowners may qualify for a refundable tax credit up to $1,150 even if they do not have to file an income tax return. The credit provides property tax relief to individuals 62 and older with a combined household income less than $45,000. Land Value Property Tax Assistance for Residential Property This program 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. Have Questions? For more information about the programs listed below and other property tax exemptions, including eligibility requirements, please call our office at (406) 444-6900.
Find Unclaimed Property
Find Your Unclaimed Property in Montana Skip to main content Skip to main menu Skip to main search Find Your Unclaimed Property in Montana Quick Links Search for Unclaimed Cash Check Your Claim Status Submit Additional Documents Important: You do not need to pay a third-party to claim your property! You can make a claim through the TransAction Portal for free. Frequently Asked Questions Why do I have to file a claim for my unclaimed property? We want to make certain we are returning property to the rightful owner while following statutory requirements. How long does it take to process my claim? Claims are processed in the order received. The Department of Revenue has 90 days to complete your claim once all documentation is received from you. How do I find out the status of my claim? You can check your claim status through the TransAction Portal (TAP). You will need the 10-digit tracking number issued at the time of your submission. If you do not have this number, please email us at [email protected]. How will my claim refund be received? Claim refunds will be issued from the Montana Department of Revenue on a paper check. Please be sure to cash it. Why was my claim refund less than I was expecting? Montana statutes authorizes the department to collect debt for Montana state agencies, counties, municipalities, the federal government (including the IRS), other states and federally recognized tribes. These offsets cannot be appealed to the department’s Unclaimed Property Unit; however, you should contact the collecting agency regarding the offset if you have questions. Why did I get an email or letter requesting more information? We need this information to continue the verification process. What if I do not provide the requested information? If the requested information is not received within 6 months of the request, the claim will be denied due to incomplete information. If you are able to provide the information after this time has passed, please do and we will either reopen your claim or start a new one. If we have requested information, such as proof of an address that you believe is not related to you, please contact us at [email protected]. My mailing address changed after filing my claim. What do I need to do? Provide documentation of your current mailing address such as a mortgage statement, lease, utility bill, etc. We will update your mailing address once this is received and prior to your claim being completed. Contact Us Have questions? We're here to help: phone406-444-6900 email [email protected] location_on125 N Roberts Street, 3rd Floor Reception Desk, Helena MT 59601-4558 Resources Looking for unclaimed property outside of Montana? MissingMoney.com is the official Unclaimed Property website of the National Association of State Treasurers. Search nationwide for your unclaimed property. Filing an Heirship Claim? Visit our Heirship Claim page to learn more. Were your safe deposit contents remitted to DOR? See our Unclaimed Safe Deposit Box Summary Spreadsheet (XLSX) listing owners and contents held in safekeeping under 70-9-804, MCA. For safe deposit claims, contact us.
Online Services
Online Services Filing Online Saves You Time and Montana Money We offer a variety of electronic options to meet your needs. You can use these options to file and pay on your own or to work with your favorite tax preparer or payroll company. Approved Software Vendors We only test software to ensure we can accept forms filed by the software. We are not associated with vendors and cannot guarantee any aspect of the software. Learn more about software approval from the IRS. Free File Alliance Offers Approved Corporate Income Tax Software Approved Estate and Trust Tax Software Approved Individual Income Tax Software Approved Pass-Through Entity Software Approved Wage Withholding and Payroll Tax Software For Software Providers Software companies must submit a Letter of Intent for each product they intend to use to file Montana returns. Submit a separate LOI for each product by September 30, 2026. 2026 Letters of Intent: Income Tax Letter of Intent (PDF) Withholding/Payroll Service Letter of Intent (PDF) TransAction Portal (TAP) Services and Resources The TransAction Portal (TAP) is a free service for individuals, businesses, and tax professionals to access and manage accounts with the Montana Department of Revenue and the Gambling Control Division of the Department of Justice. Access the TransAction Portal (TAP) Apply for the Property Tax Rebate TAP Tutorials and Guides Alcoholic Beverage License Renewal Videos Finding Unclaimed Property Livestock Reporting and Per Capita Fees Lien Search in TAP Electronic Filing of MW-3s, 1099s, and W-2s Other Department of Revenue Online Services In addition to our online taxpayer resources, we also maintain online services for business owners, property owners, and more. Property.MT.gov eStop Business Licenses - Now Administered by the Dept. of Labor & Industry
Unclaimed Property
Montana Unclaimed Property Portal Over $111,010,528.00 Returned to Montana's Citizens Quick Links Claimants Search for Unclaimed Property Find and claim unclaimed money or property held by the State of Montana. Holders Report Unclaimed Property File required reports and remit unclaimed property to the State of Montana. Frequent Updates Live Online Auction Visit our live online auction for public sale of abandoned property pursuant to MCA 70-9-812 (1). About Us What is Unclaimed Property? Unclaimed property is money or items that someone has left in places like banks or companies without moving it or checking on it for a long time. Examples include bank accounts, wage and payroll checks, gift cards, stocks and bonds, refunds, insurance payments, dividends, safety deposit box contents and more. How Does It Get To The Department of Revenue? Research: Every year, businesses look through their records to find any money or items that has been sitting with them with no owner activity. The businesses try their best to find the owner by sending them a letter to their last known address. Dormancy Period: The funds must remain with the businesses for a specified timeframe referred to as a ‘dormancy period’ to allow the owner to reach out to the business and reclaim their funds. Reporting to the State: When a business cannot find the owner and the dormancy period has passed, they are required to file a report and remit payment for the unclaimed property items. What the State Does: The Department of Revenue holds the unclaimed property in safekeeping until the owner or their heir(s) can be located. How to Claim Your Property: If you believe you have unclaimed property that we are holding, you can search for it on the TransAction Portal (TAP) and submit a claim. The Montana Department of Revenue keeps your property safe until you’re ready to claim it. It’s easy to search and see if you have any unclaimed property waiting for you! Why did I receive a letter about ‘Montana Auto Pay Program’ (MAPP)? The passing of HB 88 during the 2025 legislative session allows the Montana Department of Revenue to auto-match unclaimed property to the rightful owner using tax records and mail a check without a claim being filed. Do not file a claim for these funds. HB 88 allows us to auto-pay up to $1,000.00. We encourage all Montanans to search for additional properties that we cannot auto-pay to you. You may send an email to [email protected] or call 406 444-6900 for any questions regarding the Montana Auto Pay Program. Please refer to the claim ID on the letter you received, and we will be happy to assist you. Why did I receive a letter about ‘Claim for Unclaimed Property’? We can find owners of unclaimed property by comparing Department of Revenue tax records to unclaimed property records. We issue a claim letter to the owner, so they know the department is safely holding this property and give the opportunity to claim the funds. You can complete the form by following the instructions on page 1 of the notice and return it to receive your unclaimed property funds in the form of a refund from the Department of Revenue. Unclaimed Property in Montana (Video)
RASS Training Resources
Licensee & Responsible Alcohol Sales and Services Resources Montana requires alcohol server training from a state-approved program for anyone serving or selling alcohol within 60 days of being hired and renewal training every three years. Licensee Resources Get Responsible Alcohol Sales and Service Training Verify Your Training Order Signs and Materials Trainer Resources The Alcohol Outreach & Education Unit teaches about safe and responsible alcohol sales, service, and consumption. Download Trainer Files Certified Trainer Login Become a Trainer The Cannabis and Alcohol Regulation Division relies on volunteers to teach the state’s responsible alcohol sales and service training program called Your Community Matters. If you are interested in becoming a certified trainer, you may request additional information from our website.
View All Online Resources
Resources Skip to main content Skip to main menu Skip to main search Resources Find tax help, appeal a decision, report fraud, or browse our publications. File or pay Income tax, payments Appeal a decision Tax appeals Taxpayer Protection Fraud, scams, identity theft Got a letter? Verify your identity Taxpayer Resources Individual Income Tax Payment and Filing Options Free Filing Options (income limits apply) How to Request Tax Records Voluntary Disclosure Program Where's My Refund? Find Your Unclaimed Property Notices & Letters Identity Verification Letters Understanding Your Property Appraisal Notice Fraud & Identity Theft Taxpayer Protection Resources Identity Theft Recovery Reporting Suspected Fraud Common Scams What is Tax Fraud? Identity Verification Letters Requesting a Copy of Your Fraudulent Return Disputes, Debt & Assistance Tax Appeal Process Tax Relief Programs Taxpayer Advocate Taxpayer Bill of Rights Bankruptcy Collection Services Request a Payment Plan Statewide Collections and Program Planning Tribal Members Income Taxes for Enrolled Tribal Members Temporary Tribal Property Tax Exemption Military & Veterans Income Tax Guide for Military & Veterans Working Military Retirement Exemption Residency Rules for Service Members Disabled Veteran Property Tax Assistance (MDV) Free Federal & State Filing Options Military OneSource Tax Support IRS Income Tax Guide for Military & Veterans Publications Recurring DOR Reports Annual Plans Biennial Report Compliance Fiscal Year End Reports Revenue Monitoring Report Property tax data Annual Property Tax Changes by County Personal Property Depreciation Schedules and Trend Tables Property Reappraisal Plan and Manuals Industry Specific Alcoholic Beverage Publications Capitalization Rate Studies County Oil and Gas Reports Document Archive Looking for older DOR publications? Historical DOR reports and documents are available in the Document Archive. Government Resources Rules & Policy Administrative Rules Tax Increment Financing (TIF) State and Tribal Tax Agreements Committees Revenue Interim Committee Agricultural Land Committee Forest Land Taxation Advisory Committee Webinars & Training Business & Income Tax Webinars 2024 Property Tax Townhall Recording
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