Historic Property Tax Abatement

Historic property may be eligible for a property tax abatement on the increased value from restorations and construction.


Eligibility

The historic property must meet the design review criteria in 15-24-1605, MCA and is:

  • Located in a national historic district and contribute to the district;
  • A new building in a national historic district built to match the design of the district; or
  • Listed individually in the National Register of Historic Places

Property

Restored, rehabilitated, expanded, or newly constructed property that meets the requirements.


Application Process

Apply to the local governing body.


Benefit

A 100% abatement on the taxable value increase caused by the rehabilitation, restoration, expansion, or new construction for up to five years.


Related Laws