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Tax Relief for 2011 Natural Disasters

Income Tax Relief Information

Weather events this past spring and summer may have impacted the ability of some individuals and businesses to meet their filing or payment deadlines with the Montana Department of Revenue. Many Montana residents and some businesses experienced flooding damage. Outside of Montana, Hurricane Irene may have affected businesses headquartered along the East Coast as well as individuals who have a filing or payment obligation in Montana.

Individuals and businesses affected by these and other natural disasters will most likely qualify for a waiver of penalties and potentially some interest.
 
It is important that you do the following:
  • Send your tax return and as much of your payment as possible by the filing and payment deadlines.
  • Send us a waiver request, including an explanation of the event and how it affected you or your business. The request should be sent separately from your tax return and payment. It can be mailed to SOA Objections, PO Box 7149, Helena, MT 59604-7149 or emailed to SOAObjections@mt.gov.
The IRS has available two helpful publications, Publication 547 – Casualty, Disaster, and Theft, and Publication 584 – Casualty, Disaster, and Theft Loss Workbook, which can be accessed on the IRS website at irs.gov. The publications are designed to help homeowners and businesses affected by natural disasters.
 
For more information about any federal relief or extensions, taxpayers should visit the IRS website at irs.gov or call the IRS toll-free at (800) 829-1040 for individuals. Businesses with federal tax-related questions should call the IRS at (800) 829-4933.
 
 

Property Tax Relief Information

Governor Brian Schweitzer has declared a statewide emergency as many parts of Montana are besieged with flooding. If you have experienced property loss or damage because of this current flooding disaster, you may be eligible for property tax relief. The Montana Department of Revenue is here to assist you with the process.

Property tax relief is available to property owners who have experienced partial or complete property loss or damage due to a natural disaster. 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

Property tax relief related to the current flooding disaster is available for tax year 2011. For this specific tax year, the tax payments are due by November 2011 (first-half payment) and May 2012 (second-half payment). The tax relief is prorated based upon the number of days in tax year 2011 that the property was unsuitable for its previous use.

To apply for property tax relief, please follow these steps:

  • Obtain a natural disaster application. The application, called Form AB-25, is available online and in all Department of Revenue local offices. You also can call your local Department of Revenue 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.
  • Work with your local Department of Revenue office if an appraiser contacts you to review your property’s damage.

The department also can 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.

If you have any questions, please contact your local Department of Revenue office or call the department’s call center toll free at (866) 859-2254 (in Helena, 444-6900).

 

View more information about natural disaster property tax relief and assistance.

View natural disaster property tax reduction frequently asked questions.

 

Last updated 1/10/2012 10:27:46 AM