Temporary Tribal Property Tax Exemption

Overview

Tribal fee land may be granted a temporary tribal property tax exemption if:

  • The United States Department of the Interior, Bureau of Indian Affairs (BIA), has determined the tribe’s initial written request or trust application is complete, and
  • The tribe has submitted a Temporary Tribal Tax Exemption Application.

Apply Now

You can apply for the exemption using either of the following methods:

Due Dates

Applications are due March 1 each year.

Benefit

The property tax exemption applies only during the timeframe in which the tribe's written request or trust application is pending with the BIA but can not exceed five years.

Each year, the tribe must certify to the department that the application is still under consideration.

If the BIA denies the trust application or at the end of the maximum five-year exemption period, the exemption ends on December 31 of that year. 

At that time, the department will:

  • Value the property and return it to the county tax roll in January of the following year, and
  • Provide the county treasurer with the taxable value for each property and each year a temporary exemption was approved (for applications received after May 7, 2021).

Note: The county treasurer may recapture property taxes if the BIA denies the application or if the property is not accepted into trust within the five-year timeframe (15-6-230, MCA).

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