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2012 Wildfire Season Disasters

If you have experienced property loss or damage because of this current wildfire season, you may be eligible for property tax relief. The Montana Department of Revenue is here to assist you.

Property Tax Relief Information
Property tax relief is available to property owners who have experienced partial or complete property loss or damage due to a natural disaster, including wildfire. In general, this means that the property has been rendered unsuitable for its previous use. Eligible properties include these types:
  • Real property dwellings
  • Real property improvements (such as garages, sheds, barns, and grain bins)
  • Manufactured housing / mobile homes 
  •  Business equipment
  • Commercial timber abatement for forestland property
Property tax relief related to the current wildfire season is available for tax year 2012. For this specific tax year, the tax payments are due by November 2012 (first-half payment) and May 2013 (second-half payment). The tax relief is prorated based upon the number of days in tax year 2012 that the property was unsuitable for its previous use.
To apply for property tax relief, please follow these steps:

  • Obtain a Natural Disaster Application (Form AB-25). This application is also available in all Department of Revenue local offices, and you may call your local office to have a form mailed to you.

  • Complete the application. If needed, your local Department of Revenue office can provide you with necessary property information to complete the form.

  • You can work with your local Department of Revenue office when the appraiser contacts you to review your property’s damage.
In addition, property tax relief is available for commercial timber on forestland that has been destroyed by wildfire to the point that minimum stocking requirements are no longer met. To apply, complete an Informal Request for Review (Form AB-26). If approved, eligible properties receive a 50 percent reduction in assessed value for 20 years beginning the first full tax year following the natural disaster.

The department can also assist you by issuing replacement copies of your property record, past-year tax returns or other revenue-related information that may have been lost or damaged.

Questions
If you have questions, we’re here to help.
  • Visit the department’s website at revenue.mt.gov
  • Contact your local Department of Revenue office.
  • Call the department’s call center toll free at (866) 859-2254 (in Helena, 444-6900).

 

Last updated 7/17/2012 11:17:22 AM