reglab/housing_qa huggingface dataset:
MT Code § 15-6-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-209. Community services buildings exempt

  15-6-209. Community services buildings exempt. (1) The building and appurtenant land, not exceeding 3 acres, owned by a nonprofit community service organization is exempt from property taxation, except as provided in subsections (4) and (5), if the organization:   (a) is a lodge of a nationally recognized fraternal organization;   (b) (i) furnishes services to senior citizens in the form of daytime or evening educational or recreational activities that are recognized in the state plan on aging adopted by the department of public health and human services; and   (ii) does not furnish living accommodations to senior citizens; or   (c) primarily furnishes facilities without charge, except that a minimal fee may be charged for janitorial services, for public meetings and entertainments.   (2) An applicant for exemption under this section shall demonstrate that it has been an active community service organization continuously from January 1, 1981.   (3) A community service organization exempted under this section may sell food and beverages under license from the state.   (4) A building and land exempted under this section must be appraised, assessed, and subject to levies for any special improvement district if the special improvement directly benefits the building or land.   (5) The exemption provided under this section may not be extended to any property owned by a community service organization described in this section that is leased in whole or in part to any person for business or profitmaking purposes.   History: En. 84-202.1 by Sec. 1, Ch. 491, L. 1977; R.C.M. 1947, 84-202.1; amd. Sec. 1, Ch. 423, L. 1981; amd. Sec. 11, Ch. 609, L. 1987; amd. Sec. 44, Ch. 546, L. 1995; amd. Sec. 1, Ch. 166, L. 1997.
MT Code § 15-6-210 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-210. Repealed

  15-6-210. Repealed. Sec. 12, Ch. 453, L. 1987.   History: En Sec. 1, Ch. 229, L. 1979.
MT Code § 15-6-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-211. Repealed

  15-6-211. Repealed. Sec. 31, Ch. 361, L. 2015.   History: En. Sec. 11, Ch. 693, L. 1979; amd. Sec. 1, Ch. 590, L. 1981; amd. Sec. 1, Ch. 594, L. 1987; amd. Sec. 1, Ch. 301, L. 1997; amd. Sec. 6, Ch. 399, L. 2003; amd. Sec. 1, Ch. 418, L. 2007; amd. Sec. 2, Ch. 6, L. 2009.
MT Code § 15-6-212 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-212. Repealed

  15-6-212. Repealed. Sec. 315, Ch. 42, L. 1997.   History: En. Sec. 1, Ch. 695, L. 1979; Sec. 15-6-212(2), MCA 1981; redes. 15-6-206(2) by Code Commissioner, 1983.
MT Code § 15-6-213 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-213. Down-hole equipment in oil and gas wells exempt

  15-6-213. Down-hole equipment in oil and gas wells exempt. All down-hole equipment in oil and gas wells is exempt from taxation.   History: En. Sec. 2, Ch. 583, L. 1985.
MT Code § 15-6-214 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-214. Terminated

  15-6-214. Terminated. Sec. 3, Ch. 560, L. 1987.   History: En. Sec. 1, Ch. 560, L. 1987; amd. Sec. 7, Ch. 83, L. 1989.
MT Code § 15-6-215 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-215. Exemption for motion picture and television commercial property

  15-6-215. Exemption for motion picture and television commercial property. Except as provided in 15-24-305 and 61-3-520, all property, including vehicles, brought into the state or otherwise used for the exclusive purpose of filming motion pictures or television commercials is exempt from property taxation and registration fees under 61-3-321(2), provided that the property does not remain in the state for a period in excess of 180 consecutive days in a calendar year.   History: En. Sec. 1, Ch. 525, L. 1989; amd. Sec. 6, Ch. 515, L. 1999; amd. Sec. 8, Ch. 542, L. 2005.
MT Code § 15-6-216 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-216. Exemption of improvements made to commercial buildings to remove barriers to persons with disabilities

  15-6-216. Exemption of improvements made to commercial buildings to remove barriers to persons with disabilities. (1) Any additional value associated with specific improvements made to an existing or new commercial building, after December 31, 1995, for the purpose of removing barriers to the movement, safety, or comfort of a person with a disability may not increase the taxable valuation of the building.   (2) A person shall apply for an exemption under this section by March 1 of the tax year for which the exemption is sought, on a form provided by the department of revenue, setting forth the nature of the improvement, the date on which the improvement was completed, and any other information that the department may require.   (3) For the purposes of this section, improvements for the removal of barriers include:   (a) permanent ramps leading to entrances to the premises and between levels of the premises;   (b) elevators installed for the use of a person with a disability;   (c) handrails installed in and about the premises, indoors and outdoors;   (d) enlarged bathrooms and kitchens and any special equipment installed in them for the benefit of a person with a disability; and   (e) other reasonable accommodations made for the safety, convenience, and comfort of a person with a disability.   History: En. Sec. 1, Ch. 472, L. 1995.
MT Code § 15-6-217 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-217. Exemption for vehicle of certain health care professionals

  15-6-217. Exemption for vehicle of certain health care professionals. A motor vehicle that is brought, driven, or coming into this state is exempt from the registration fees imposed in 15-24-301 if the motor vehicle is registered in another state or country by a nonresident person who is a licensed health care professional, as provided in Title 37, chapter 3, 8, 11, 14, 20, 25, 28, or 34, and who is employed in Montana by a rural health care facility that is located in an area that has been:   (1) designated by the secretary of the federal department of health and human services as a health professional shortage area, as provided in 42 U.S.C. 254(e); or   (2) determined to have a critical shortage of nurses, as provided in 42 U.S.C. 297n(a)(3).   History: En. Sec. 2, Ch. 246, L. 1999; amd. Sec. 1, Ch. 436, L. 2001; amd. Sec. 2, Ch. 224, L. 2003.
MT Code § 15-6-218 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-218. Intangible personal property exemption

  15-6-218. Intangible personal property exemption. (1) Intangible personal property is exempt from taxation.   (2) For the purposes of this section, "intangible personal property" means personal property that is not tangible personal property and that:   (a) has no intrinsic value but is the representative or evidence of value, including but not limited to certificates of stock, bonds, promissory notes, licenses, copyrights, patents, trademarks, contracts, software, and franchises; or   (b) lacks physical existence, including but not limited to goodwill.   (3) To the extent that the unit value of centrally assessed property includes intangible personal property, that value must be removed from the unit value.   History: En. Sec. 1, Ch. 583, L. 1999; amd. Sec. 1, Ch. 318, L. 2005.
MT Code § 15-6-220 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-220. Agricultural processing facilities exemption

  15-6-220. Agricultural processing facilities exemption. (1) The following property is exempt from property taxation:  (a) machinery and equipment used in an oilseed processing facility;   (b) machinery and equipment used in a malting barley facility;   (c) personal property used by an industrial dairy or an industrial milk processor and dairy livestock used by an industrial dairy;   (d) all manufacturing machinery, fixtures, equipment, and tools used for the production of ethanol from grain during the course of the construction of an ethanol manufacturing facility and for 10 years after completion of construction of the manufacturing facility;   (e) machinery and equipment used in a pulse processing facility; and   (f) machinery and equipment used in a hemp processing facility.   (2) "Hemp processing facility" means a facility and integral machinery and equipment placed into production after December 31, 2019, used principally to process hemp in accordance with a license issued by the department of agriculture under Title 80, chapter 18.   (3) "Industrial dairy" means a large-scale dairy operation with 1,000 or more milking cows and includes the dairy livestock and integral machinery and equipment that the dairy uses to produce milk and milk products solely for export from the state, either directly by the dairy or after the milk or milk product has been further processed by an industrial milk processor. After export, any unprocessed milk must be further processed into other dairy products.   (4) "Industrial milk processor" means a facility and integral machinery used solely to process milk into milk products for export from the state.   (5) "Malting barley facility" means a facility and integral machinery and equipment used principally to malt malting barley and includes machinery and equipment to mix, blend, transport, transfer, or process the barley and malt at the facility.   (6) "Oilseed" means camelina, canola, flax, mustard, rapeseed, safflower, sunflower, and soybean.   (7) "Oilseed processing facility" means a facility that extracts oil from oilseeds, refines the crude oil to produce edible oil, formulates and packages the edible oil into food products, or engages in any one or more of these processes.   (8) "Pulse crops" means dry peas, lentils, chickpeas, and fava beans.   (9) "Pulse processing facility" means a facility and integral machinery and equipment placed into service after December 31, 2017, and used principally to process pulse crops. The term includes machinery and equipment used to mix, split, transport within the facility, transfer, extract protein from, dry, or handle any pulse crop. (Subsections (1)(e), (8), and (9) terminate December 31, 2027--sec. 3, Ch. 383, L. 2017; subsections (1)(f) and (2) terminate December 31, 2029--sec. 3, Ch. 290, L. 2019.)   History: En. Sec. 2, Ch. 285, L. 1999; amd. Sec. 11, Ch. 532, L. 2005; amd. Sec. 1, Ch. 383, L. 2017; amd. Sec. 1, Ch. 290, L. 2019; amd. Sec. 1, Ch. 430, L. 2021.
MT Code § 15-6-222 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-222. Repealed

  15-6-222. Repealed. Sec. 31, Ch. 361, L. 2015.   History: En. Sec. 5, Ch. 532, L. 2005; amd. Sec. 5, Ch. 483, L. 2009.
MT Code § 15-6-223 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-223. Timber exemption

  15-6-223. Timber exemption. Timber, as defined in 15-44-102, is exempt from taxation.   History: En. Sec. 7, Ch. 532, L. 2005.
MT Code § 15-6-224 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-224. Nonfossil energy generation

  15-6-224. Nonfossil energy generation. The following portions of the appraised value of a capital investment in a recognized nonfossil form of energy generation or low-emission wood or biomass combustion devices, as defined in 15-32-102, are exempt from taxation for a period of 10 years following installation of the property:   (1) $20,000 in the case of a single-family residential dwelling;   (2) $100,000 in the case of a multifamily residential dwelling or a nonresidential structure.   History: En. Sec. 12, Ch. 532, L. 2005.
MT Code § 15-6-225 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-225. Small electrical generation equipment exemption

  15-6-225. Small electrical generation equipment exemption. (1) (a) Machinery and equipment used in a qualifying generation facility that has a nameplate capacity of less than 1 megawatt of electrical energy are exempt from taxation for 5 years after the generation of electricity begins.   (b) To qualify for the exemption under this section, the generation facility must be powered by an alternative renewable energy source.   (2) For the purposes of this section:   (a) "alternative renewable energy source" means a form of energy or matter that is capable of being converted into forms of energy useful to humanity, including electricity, and the technology necessary to make this conversion when the source is not exhaustible in terms of this planet and when the source or technology is not in general commercial use. The term includes but is not limited to:   (i) solar energy;   (ii) wind energy;   (iii) geothermal energy;   (iv) conversion of biomass;   (v) fuel cells that do not require hydrocarbon fuel;   (vi) small hydroelectric generators producing less than 1 megawatt; or   (vii) methane from solid waste.   (b) "generation facility" includes any combination of a generator or generators, associated prime movers, and other associated machinery and equipment that are normally operated together to produce electric power, but does not include the owner's business improvements and personal property.   History: En. Sec. 6, Ch. 591, L. 2001; amd. Sec. 1, Ch. 405, L. 2003; amd. Sec. 1, Ch. 524, L. 2003; amd. Sec. 151, Ch. 56, L. 2009.
MT Code § 15-6-226 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-226. Terminated

  15-6-226. Terminated. Sec. 5, Ch. 579, L. 2001.   History: En. Sec. 1, Ch. 579, L. 2001.
MT Code § 15-6-227 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-227. Property on railroad land leased by nonprofit organizations

  15-6-227. Property on railroad land leased by nonprofit organizations. (1) A building and appurtenant land or just the appurtenant land, not exceeding 2.5 acres, owned by a railroad as defined in 69-14-102 and leased for less than $100 a year to a nonprofit organization exempt from taxation under section 26 U.S.C. 501(c)(3) or to a government entity is exempt from property taxation if:   (a) the building was constructed on a railroad right-of-way by a railroad prior to the year 2000; and   (b) the property is directly used for purely public charitable purposes.   (2) A building and land exempted under this section are subject to fees and assessments for services and special improvements that are collected with property taxes.   History: En. Sec. 1, Ch. 370, L. 2003; amd. Sec. 3, Ch. 104, L. 2015.
MT Code § 15-6-228 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-228. Property subject to registration fee

  15-6-228. Property subject to registration fee. The following property that is subject to a registration fee is exempt from property taxation:   (1) truck canopy covers or toppers and campers;   (2) motor homes;   (3) all watercraft;   (4) all trailers, semitrailers, pole trailers, and travel trailers as those terms are defined in 61-1-101;   (5) all vehicles registered under 61-3-456;   (6) (a) buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors, including buses, trucks, and truck tractors apportioned under Title 61, chapter 3, part 7; and   (b) personal property that is attached to a bus, truck, or truck tractor that is exempt under subsection (6)(a);   (7) motorcycles and quadricycles; and   (8) light vehicles as defined in 61-1-101.   History: En. Sec. 4, Ch. 532, L. 2005; amd. Sec. 245, Ch. 542, L. 2005.
MT Code § 15-6-229 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-229. Exemption for land adjacent to transmission line right-of-way easement -- application -- limitations

  15-6-229. Exemption for land adjacent to transmission line right-of-way easement -- application -- limitations. (1) Subject to the conditions of this section, for tax years beginning after December 31, 2007, there is allowed an exemption from property taxes for land that is within 660 feet on either side of the midpoint of a transmission line right-of-way or easement.   (2) (a) An owner or operator of a transmission line shall apply to the department for an exemption under this section on a form provided by the department. The application must include a legal description and a digitized certificate of survey prepared by a surveyor registered with the board of professional engineers and professional land surveyors provided for in 2-15-1763 of the property in the county for which the exemption is sought and other information required by the department. A separate application must be made for each county in which an exemption is sought.   (b) An application for an exemption that would be in effect for the tax year and subsequent tax years must be filed with the department by March 1 in the tax year that the exemption is sought.   (3) (a) The owner or operator of a transmission line shall inform the department of any change in ownership of the land or other circumstances that may affect the eligibility of the land for the exemption. The department shall determine whether any changes have occurred that affect the eligibility of the land for the exemption.   (b) The exemption allowed under this section does not apply to:   (i) the boundaries of an incorporated or unincorporated city or town;   (ii) a platted and filed subdivision;   (iii) tracts of land used for residential, commercial, or industrial purposes; or   (iv) the 1 acre of land beneath improvements on land described in 15-6-133(1)(c) and 15-7-206(2).   (4) For the purposes of this section, "transmission line" means an electric line with a design capacity of 30 megavoltamperes or greater that is constructed after January 1, 2007.   History: En. Sec. 9, Ch. 2, Sp. L. May 2007.
MT Code § 15-6-231 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-231. Terminated

  15-6-231. Terminated. Sec. 8, Ch. 372, L. 2015.  History: En. Sec. 1, Ch. 372, L. 2015; amd. Sec. 26, Ch. 142, L. 2021.
MT Code § 15-6-232 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-232. Terminated

  15-6-232. Terminated. Sec. 8, Ch. 372, L. 2015.  History: En. Sec. 2, Ch. 372, L. 2015; amd. Sec. 8, Ch. 163, L. 2019.
MT Code § 15-6-233 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-233. Terminated

  15-6-233. Terminated. Sec. 8, Ch. 372, L. 2015.  History: En. Sec. 3, Ch. 372, L. 2015.
MT Code § 15-6-234 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-234. Duty to report change in use

  15-6-234. Duty to report change in use. Owners of property that is exempt from property taxation shall report a change in use of all or part of the property to the department within 30 days of the change in use.   History: En. Sec. 4, Ch. 372, L. 2015.
MT Code § 15-6-235 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-235. New property tax exemptions -- department notification to local governments

  15-6-235. New property tax exemptions -- department notification to local governments. The department shall notify the county treasurer by written or electronic means when it makes a determination that previously taxable property within a county qualifies for a property tax exemption. The department may provide additional notification to a taxing authority that requests notification from the department.   History: En. Sec. 1, Ch. 407, L. 2017.
MT Code § 15-6-236 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-236. through 15-6-239 reserved

  15-6-236 through 15-6-239 reserved.
MT Code § 15-6-241 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-241. Mobile home exemption

  15-6-241. Mobile home exemption. (1) There is an exemption from taxation for a mobile home, manufactured home, or housetrailer:   (a) that was manufactured 28 or more years prior to the current date;   (b) for which the most recent assessed value is $10,000 or less; and   (c) that is not determined to be an improvement to real property, as provided in 15-1-101.   (2) The department shall identify properties that qualify for the exemption and notify the owner or owners.   (3) An owner of three or more mobile homes, manufactured homes, or housetrailers may receive an exemption under this section for the two units with the lowest appraised values. The department shall aggregate similar names and addresses to determine ownership.   History: En. Sec. 1, Ch. 258, L. 2019.
MT Code § 15-6-242 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-242. Exemption -- abandoned housetrailer, manufactured home, or mobile home

  15-6-242. Exemption -- abandoned housetrailer, manufactured home, or mobile home. (1) There is a property tax exemption for movable housing that is uninhabitated because it is no longer fit for human habitation. To be eligible for the exemption, an applicant must meet the requirements of this section. This section does not apply to movable housing that receives an abatement for a natural disaster as provided in 15-16-611.   (2) If the movable housing has a productive use other than human habitation, the department shall assess a value to the property based on the productive use.   (3) (a) A claim for an exemption must be filed by March 1 of the tax year for which the exemption is sought on an application form provided by the department. An applicant that does not apply for an exemption during the first year of the valuation cycle may apply during the second year of the cycle.   (b) The exemption application form must contain an affirmation that the movable housing satisfies the provisions of this section and any other information required by the department that is relevant to the applicant's eligibility.   (c) When providing information to the department for qualification under this section, an applicant is subject to the false swearing penalties established in 45-7-202.   (d) The department shall investigate the information provided in an application and any information provided by a third party or local government. A local government may assist an owner of movable housing to submit an application for an exemption.   (4) After an exemption is approved, the applicant remains eligible for the exemption as long as the property continues to satisfy the provisions of this section.   (5) As used in this section, the following definitions apply:   (a) "Movable housing" means a housetrailer, manufactured home, or mobile home that is not treated as an improvement to real property as defined in 15-1-101.   (b) "Productive use" means used for livestock or storage of personal property.   History: En. Sec. 2, Ch. 230, L. 2019.