• Overview
  • PTAP
  • EPTAP
  • MDV
  • Natural Disaster
  • Form 2EC
  • Forms
  • FAQs

Overview


Property Tax Assistance Program (PTAP) and the Montana Disabled Veterans Property Tax Assistance (MDV) are programs that can reduce your property tax rate. Click on tabs 2-5 above for more information on these property tax relief programs. Tab 6, Elderly Homeowner/Renter Credit (Form 2EC), is a income tax relief program.


Property Tax Assistance Program (PTAP)


Residential property owners - If you qualify for PTAP, your property taxes could be reduced significantly. Eligibility for this property tax assistance program is based on your occupancy and income.
 

Applicants must own the property and occupy the property as their primary residence for seven months of the preceding calendar year. All applicants who meet the ownership and occupancy requirements must provide income documentation. For more information, see 15-6-134, MCA
 

Please return a signed and completed PTAP application form, along with your income documentation, to your local Department of Revenue office by April 15. If your application is approved, the property tax relief you received will apply to the first $100,000 of the taxable market value of your residential property, including up to five acres of land.


 

2015 Income Guidelines
For
Property Tax Assistance Program
Single Person
Multiple Applicants or
Head of Household
Percent
Multiplier
$0 - $8,413 $0 - $11,217
80%
$8,414 - $12,900 $11,218 - $19,630
50%
$12,901 - $21,032 $19,631 - $28,043
30%
 

Click on Property Tax Assistance Calculator to quickly determine qualifying income and whether a taxpayer would receive a greater benefit from applying for both the Property Tax Assistance Program (PTAP)  and the Elderly Homewoner/Renter Credit (Form 2EC), or just one of the programs.


Extended Property Tax Assistance Program (EPTAP)


The 2003 Legislature created the Extended Property Tax Program (EPTAP) to mitigate extraordinary market value increases during six year appraisal cycles. The 2015 Legislature passed Senate Bill 157, changing the appraisal cycle from six to every two years.  A two-year appraisal cycle significantly reduces the need for a program like EPTAP. The 2015 Legislature therefore did not renew the program. As a result, the program ended in 2014. The department will not mail 2015 EPTAP applications.

 


Montana Disabled Veteran or Spouses of Montana Disabled Veterans (MDV)


If you are a disabled veteran property owner with a 100% service related disability, or the surviving spouse of a disabled veteran, you may be eligible to claim a reduction, or a full exemption, of your Montana property taxes. Please return a signed and completed  MDV application form to your local Department of Revenue office by April 15 annually to be considered for the current tax year. If your application is approved, the property tax relief you receive will apply to your primary residence, including up to five acres of land. Additional buildings and land may not qualify.

If the veteran is living, the veteran must:

- Have been honorably discharged from active service;
- Currently be rated 100% disabled or is paid at the 100% disabled rate by the United - States Department of Veterans Affairs (VA) for a service connected disability;
- Own and occupy the dwelling or mobile home as a primary residence; and
- Have an adjusted gross income not more than $48,626 if single or $56,107 if married.

In addition to veterans being eligible for the exemption, a veteran’s surviving spouse can receive the exemption if the veteran was killed while on active duty or died as a result of a service-connected disability. To receive the exemption, the surviving spouse must:

- Be the owner/occupant of the home;
- Have remained unmarried;
- Have obtained a letter from the VA indicating the veteran was 100% disabled at the time of death, died while on active duty or as the result of a service-connected disability;
- Have an adjusted gross income not more than $ 42,392.

Depending on the marital status and income of the homeowner, the tax rate is reduced to 100%, 80%, 70% or 50% of the normal tax rate. The income ranges are established in 15-6-211, MCA and are updated each year for inflation. The following chart shows the adjusted 2015 income limits.
 

Single Person

Married or
Head of Household

Surviving Spouse

Percent

$0 - $37,404

$0 - $44,885

$0 - $31,170

100%

$37,405 - $41,145

$44,886 - $48,626

$31,171 - $34,911

80%

$41,146 - $44,885

$48,627 - $52,366

$34,912 - $38,651

70%

$44,886 - $48,626

$52,367 - $56,107

$38,652 - $42,392

50%

 

Montana Disabled Veteran Fact Sheet


Natural Disaster Tax Relief and Assistance, Including Fires, Floods and Drought


The Department of Revenue expresses sincere sympathy to those Montanans whose homes, lands and other property have been damaged or destroyed by a natural disaster. Please let us help. If you are a Montana property owner who has experienced a loss of your dwelling, other buildings, or forestland due to a natural disaster, you may be eligible for property tax relief or an income tax filing extension.

We can provide you with necessary information, as well as issue replacement copies of property records, past-year tax returns or other revenue-related information.

Eligible Properties

Real property dwellings - Completely or partially destroyed
Real property improvements (such as garages, sheds, barns and grain bins) - Completely or partially destroyed
Manufactured housing and mobile homes - Completely or partially destroyed
Business equipment - Completely or partially destroyed

The disaster must have rendered the property unsuitable for its previous use to qualify for property tax relief. The relief is prorated based on the number of days in the current tax year that the property was unsuitable for its previous use. 

You can apply by completing a Natural Disaster Application (Form AB-25). This application is also available in all Department of Revenue local offices. Simply call your local office to have a form mailed to you.  If needed, your local Department of Revenue office can provide you with necessary property information to complete the form.  
 

Eligible Lands

The landowner may file for property tax relief for forest lands impacted by a natural disaster to such an extent the lands do not meet the minimum stocking requirements.The landowner must show that the stocking rate of the lands has been reduced below the minimum requirements. This adjustment results in a 50% reduction in forest productivity value for 20 years from the date of the disaster. The first reduction is available the year following the disaster event.

You can apply by completing a Form AB-26.

Federal Income Tax Deduction

Property owners may also be eligible for a federal income tax casualty loss deduction on Schedule A, Itemized Deductions. The same Form 4684, Casualties and Thefts, is required for both the Montana state return and the federal Form 1040. Additional information is available by visiting the Internal Revenue Service website, and typing "Tax Topic 507" in the search box.


Flooding


If you have experienced property loss or damage because of a flood, 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 flood. In general, this means that the property has been rendered unsuitable for its previous use. Eligible properties include these types:

Real property dwellings - completely or partially destroyed
Real property improvements (such as garages, sheds, barns, and grain bins) - completely or partially destroyed
Manufactured housing / mobile homes - completely or partially destroyed
Business equipment - completely or partially destroyed

The flood must have rendered the property unsuitable for its previous use to qualify for property tax relief. The tax relief is prorated based upon the number of days in the current tax year that the property was unsuitable for its previous use.

To apply for property tax relief, please obtain and complete a Natural Disaster Application (Form AB-25).This application is also available in all Department of Revenue local offices. You may call your local office to have a form mailed to you. If needed, your local Department of Revenue office can provide you with necessary property information to complete the form. You can work with the local office when the appraiser contacts you to review your property’s damage.

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:

Contact your local Department of Revenue office.
Local Department of Revenue office addresses and phone numbers

 


Wildfire Disasters


If you have experienced property loss or damage because of a wildfire, 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 wildfire. In general, this means that the property has been rendered unsuitable for its previous use. Eligible properties include these types:

Real property dwellings - completely or partially destroyed
Real property improvements (such as garages, sheds, barns, and grain bins) - completely or partially destroyed
Manufactured housing / mobile homes - completely or partially destroyed
Business equipment  - completely or partially destroyed
Commercial timber abatement for forestland property

The wildfire must have rendered the property unsuitable for its previous use to qualify for property tax relief. The tax relief is prorated based upon the number of days in the current tax year that the property was unsuitable for its previous use. 

To apply for property tax relief, please obtain and complete a Natural Disaster Application (Form AB-25).This application is also available in all Department of Revenue local offices.You may call your local office to have a form mailed to you. If needed, your local  office can provide you with necessary property information to complete the form.You can also work with your local 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 from the date of the disaster 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 are here to help:

Contact your local Department of Revenue office.
Local Department of Revenue office addresses and phone numbers


 

Homeowner/Renter Income Tax Credit (Form 2EC)


Montana homeowners or renters age 62 or older may qualify for this program and receive up to a $1,000 refundable tax credit, even if you do not have to file an income tax return. Eligibility of this program is based on your age, residency, income and the amount you pay in rent or property taxes.You may be able to claim refunds for up to five previous years.

Click on Property Tax Assistance Calculator to quickly determine qualifying income and whether a taxpayer would receive a greater benefit from applying for both the Property Tax Assistance Program (PTAP)  and the Elderly Homewoner/Renter Credit (Form 2EC), or just one of the programs.

Form 2EC

If you have any questions filling out the Form 2EC, please contact us at 1-866-859-2254 (in Helena, 444-6900).


 

Property Tax Relief Forms


PPB-8 (PTAP) - Property Tax Assistance Application
PPB-8A (MDV) - Montana Disabled Veteran Property Tax Relief Application
Form 2EC - Homeowner/Renter Income Tax Credit
AB-25 - Natural Disaster Application


FAQs


Natural Disaster Property Tax Reduction - FAQs regarding real property dwellings, real property improvements, trailers and mobile homes and personal property.