Property Tax Billing and Collection
All property taxes levied and assessed in the state of Montana, except assessments made for special improvements in cities and towns are payable under 15-16-102, MCA. Property taxes, unless suspended or canceled under the provisions of Title 15, chapter 24, part 17 MCA are collected as follows by the County Treasurer's Office.
Montana law requires property owners to pay any disputed taxes under protest to receive any refund and accrued interest. Taxpayers must file the protest with the county treasurer in writing, specifying the grounds for protest and pay the taxes by the due date (15-1-402, MCA). Contact your county treasurer for more information about protesting your taxes.
Real property tax bills are typically mailed in late October and contain the property owner's name, legal description of the property, total taxable value and the amount of general property tax. The special fees that are levied against the property, such as street maintenance, irrigation, sewer, fire service, garbage and city special assessments, are then added to the general property tax. County treasurers calculate current year real property taxes using the mill levies as determined by the local governments annually in accordance with 15-10-305, MCA.
The first-half of real property taxes are due on or before 5 p.m. on November 30 of each year or within 30 days after the tax notice is postmarked, whichever is later, and the second-half are due on or before 5 p.m. on May 31 of each year.
Unless one-half of the taxes are paid on or before 5 p.m. on November 30 of each year or within 30 days after the tax notice is postmarked, whichever is later, the amount payable is delinquent and draws interest at the rate of 5/6 of 1 percent a month from and after the delinquency until paid and 2 percent must be added to the delinquent taxes as a penalty.
All taxes due and not paid on or before 5 p.m. on May 31 of each year are delinquent and draw interest at the rate of 5/6 of 1% a month from and after the delinquency until paid, and 2% must be added tothe delinquent taxes as a penalty.
If the date on which taxes are due falls on a holiday or Saturday, taxes may be paid without penalty or interest on or before 5 p.m. of the next business day in accordance with 1-1-307, MCA.
If taxes on property qualifying under the property tax assistance program provided for in 15-6-305, MCA are paid within 20 calendar days of the date on which the taxes are due, the taxes may be paid without penalty or interest. If a tax payment is made later than 20 days after the taxes were due, the penalty must be paid and interest accrues from the date on which the taxes were due.
For more information, see 15-16-102, MCA
County treasurers typically generate and mail personal property tax bills soon after the Department of Revenue's annual mailing of personal property assessment notices in April. For strict personal property that is not associated with real property for tax purposes, the county treasurers calculate current year taxes using the prior year's mill levies.
Personal property taxes are due and payable in 30 days from the date the treasurer mails the tax bill.
For more information, see 15-16-119, MCA.
Mobile Homes, Manufactured Home or Housetrailer
The owner of a mobile home, manufactured home or housetrailer that is not taxed as an improvement (improvements are defined in 15-1-101, MCA) shall pay the personal property tax in two payments, except as provided in 15-24-202, MCA.
The first payment is due on or before May 31 or within 30 days from the date of the notice of taxes due, whichever is later. The second payment is due no later than November 30 of the year in which the property is assessed.