We are still processing real property tax exemption applications. As soon as we complete processing applications, we will notify organizations about the status of their tax exemption. Thank you for your patience.
A new state law required owners of tax exempt real property in exempt status before 2014 to submit an application by March 1, 2016. All nonprofit organizations and other tax exempt property owners needed to reapply for property tax exemption.
All nonprofit organizations and other tax exempt property owners who have acquired real property by January 1, 2017 must apply for real property tax exemption by March 1, 2017 to qualify for an exemption for tax year 2017. Tax exempt property owners need to submit the real property tax exemption application, (AB-30R), all required documentation, and a small application fee by March 1, 2017. The fee is $15 for a vacant land parcel, $25 for a land parcel with structures. There is no application fee for nonprofits with total gross receipts less than $5,000.
Applicants should mail the application materials to Montana Department of Revenue, PO Box 8018, Helena, MT 59624-8018.
In the state of Montana, the following types of property do not require an application for a real property tax exemption with the Department of Revenue:
- property owned by the federal, state and local governments
- public libraries
- irrigation districts not operated for gain or profit
- municipal corporations
- fire districts and some volunteer fire departments
- special districts created pursuant to Title 7, chapter 11, part 10
- property owned by a federally recognized tribe located within the exterior boundaries of the reservation and used for essential governmental services
Any other person, firm, corporation, partnership, association, or other group seeking to qualify real property as tax exempt, must apply to the Department of Revenue. To be considered for the current tax year, the Real Property Tax Exemption Application (Form AB-30R) must be submitted to the local Department of Revenue office where the property is located by March 1 of the current tax year. Click here for a complete list of addresses and phone numbers for the department's 56 local offices.
Organizations that need to apply for a real property tax exemption include:
- Churches that own less than 15 acres of property used for religious worship, clergy, or for educational or youth recreational activities (if open to the general public),
- Non-profit agricultural and horticultural societies
- Organizations with specific educational facilities that do not exceed 80 acres of land
- Non-profit organizations for low-income housing
- Organizations with non-profit health care facilities and vehicles of certain healthcare professionals
- Institutions of purely public charity
- Public museums, art galleries, zoos and observatories operating as not-for-profit
- Non-profit organizations that leases railroad right-of-way land
- Owners of land that is within 660 feet on either side of a qualifying transmission right-of-way constructed after January 1, 2007
- Organizations that have non-profit veteran's clubhouses
- Organizations that have non-profit facilities used in international sports and athletic event competitions or used in training and practicing for such competitions
- Non-profit corporations organized to furnish potable water to its members (other than ag irrigation)
- Non-profit corporations providing care for the developmentally disabled, mentally ill, vocationally handicapped, retired, aged or chronically ill
The following supporting documentation must be submitted with the application form for all types of exemptions:
- Articles of Incorporation – Full signed copy
- Constitution or By-Laws (if organization is not incorporated)
- Internal Revenue Tax Exempt Status letter (e.g. 501(c)3)
- Deed, Contract for Deed or Notice of Purchaser’s Interest (Real Property)
- Title of mobile home
- Photograph of the property (omit if furniture and fixtures)
- A letter of specific use explaining how the property is used, e.g. as place of worship, parsonage, low income housing, etc.)
Required supporting documentation needed in addition to those listed above for certain types of exemptions:
- Clergy residence (parsonage) – Proof occupant is member of the clergy (e.g. Certificate of Ordination, License, etc.)
- Education – Copy of attendance policy and proof of a definable curriculum with systematic instruction
- Healthcare facility – License from the Department of Health & Human Services
- Cemetery – Proof of a permanent care and improvement fund
- Tribal religious – Copy of tribal resolution that sets aside the land and designates it as sacred land to be used exclusively for religious purposes
- Tribal cemetery – Copy of tribal resolution that sets aside the land and designates it as a cemetery, and proof of a permanent care and improvement fund
- Tribal park or recreational facility – Copy of tribal resolution designating the property as a park or as a recreational facility opens to the general public
- Tribal education – Copy of attendance policy and proof of a definable curriculum with systematic instruction
Please refer to 15-6-Part 2, (statutes 15-6-201 – 15-6-229, MCA) for a full description of tax-exempt property. If you have any questions filling out the application form, please call us at (866) 859-2254, (in Helena, 444-6900) or 406-444-5698 to speak to the exemption management analyst.