reglab/housing_qa huggingface dataset:
MT Code § 15-6-243 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 2. Tax-Exempt Property|15-6-243. Fiber optic or coaxial cable abatement -- review and comment by local taxing jurisdictions

  15-6-243. Fiber optic or coaxial cable abatement -- review and comment by local taxing jurisdictions. The department shall establish a page on its website to enable:  (1) owners of fiber optic or coaxial cable intending to take advantage of the tax abatement provisions in 15-6-135, 15-6-156, and 15-6-219 to notify local governing bodies of the location or locations in which they intend to place in service fiber optic or coaxial cable; and   (2) local governing bodies to post comments on such projects identified by owners of fiber optic or coaxial cable as provided in subsection (1).   History: En. Sec. 4, Ch. 483, L. 2021.
MT Code § 15-6-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 3. Property Tax Assistance|15-6-301. Definitions

  15-6-301. Definitions. As used in this part, the following definitions apply:  (1) "Annual verification" means the use of a process to:   (a) verify an applicant's income;   (b) approve, renew, or deny benefits for the current year based upon the applicant's eligibility; and   (c) terminate participation based upon death or loss of status as a qualified veteran or veteran's spouse.   (2) "PCE" means the implicit price deflator (price index) for personal consumption expenditures as published in the national income and product accounts by the bureau of economic analysis of the U.S. department of commerce.   (3) "PCE inflation factor" for a tax year means the PCE price index value for the first quarter of the prior tax year before the tax year divided by the PCE price index value for the first quarter of 2015.   (4) (a) "Primary residence" is, subject to the provisions of subsection (4)(b), a dwelling:   (i) in which a taxpayer can demonstrate the taxpayer lived for at least 7 months of the year for which benefits are claimed;   (ii) that is the only residence for which property tax assistance is claimed; and   (iii) determined using the indicators provided for in the rules authorized by 15-6-302(2).   (b) A primary residence may include more than one dwelling when the taxpayer's combined residence in the dwellings is at least 7 months of the tax year.   (5) "Qualified veteran" means a veteran:   (a) who was killed while on active duty or died as a result of a service-connected disability; or   (b) if living:   (i) was honorably discharged from active service in any branch of the armed services; and   (ii) is currently rated 100% disabled or is paid at the 100% disabled rate by the U.S. department of veterans affairs for a service-connected disability, as verified by official documentation from the U.S. department of veterans affairs.   (6) "Qualifying income" means:   (a) the federal adjusted gross income excluding capital and income losses of an applicant and the applicant's spouse as calculated on the Montana income tax return for the prior year;   (b) for assistance under 15-6-311, the federal adjusted gross income excluding capital and income losses of an applicant as calculated on the Montana income tax return for the prior tax year; or   (c) for an applicant who is not required to file a Montana income tax return, the income determined using available income information.   (7) "Qualifying property" means a primary residence that a qualified applicant owned and occupied for at least 7 months during the tax year.   (8) "Residential real property" means the land and improvements of a taxpayer's primary residence.   History: En. Sec. 10, Ch. 361, L. 2015; amd. Sec. 1, Ch. 7, L. 2017; amd. Sec. 1, Ch. 272, L. 2017; amd. Sec. 5, Ch. 275, L. 2017; amd. Sec. 1, Ch. 510, L. 2021.
MT Code § 15-6-303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 3. Property Tax Assistance|15-6-303. and 15-6-304 reserved

  15-6-303 and 15-6-304 reserved.
MT Code § 15-6-305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 3. Property Tax Assistance|15-6-305. Property tax assistance program -- fixed or limited income

  15-6-305. Property tax assistance program -- fixed or limited income. (1) There is a property tax assistance program that provides graduated levels of tax assistance for the purpose of assisting citizens with limited or fixed incomes. To be eligible for the program, applicants must meet the requirements of 15-6-302.  (2) The first $200,000 in appraisal value of residential real property qualifying for the property tax assistance program is taxed at the rates established by 15-6-134 multiplied by a percentage figure based on the applicant's qualifying income determined from the following table:    Income  Income  Percentage  Single Person  Married Couple  Multiplier     Head of Household   $0 - $8,413  $0 - $11,217  20%  $8,414 - $12,900  $11,218 - $19,630  50%  $12,901 - $21,032  $19,631 - $28,043  70%   (3) The qualifying income levels contained in subsection (2) must be adjusted annually using the PCE inflation factor defined in 15-6-301, rounded to the nearest whole dollar amount. If the adjustment results in a decrease in qualifying income levels from the previous year, the qualifying income levels must remain the same for that year.   History: En. Sec. 12, Ch. 361, L. 2015; amd. Sec. 3, Ch. 7, L. 2017; amd. Sec. 2, Ch. 510, L. 2021.
MT Code § 15-6-306 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 3. Property Tax Assistance|15-6-306. through 15-6-310 reserved

  15-6-306 through 15-6-310 reserved.
MT Code § 15-6-311 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 3. Property Tax Assistance|15-6-311. Disabled veteran program

  15-6-311. Disabled veteran program. (1) The residential real property of a qualified veteran or a qualified veteran's spouse is eligible to receive a tax rate reduction as provided in 15-6-302 and this section.  (2) Property qualifying under subsection (1) and owned by a qualified veteran is taxed at the rate provided in 15-6-134 multiplied by a percentage figure based on the applicant's qualifying income determined from the following table:    Income  Income  Percentage  Single Person  Married Couple  Multiplier     Head of Household   $0 - $37,404  $0 - $44,885  0%  $37,405 - $41,145  $44,886 - $48,626  20%  $41,146 - $44,885  $48,627 - $52,366  30%  $44,886 - $48,626  $52,367 - $56,107  50%   (3) For a surviving spouse who owns property qualifying under subsection (4), the property is taxed at the rate established by 15-6-134 multiplied by a percentage figure based on the spouse's qualifying income determined from the following table:    Income  Percentage  Surviving Spouse  Multiplier  $0 - $31,170  0%  $31,171 - $34,911  20%  $34,912 - $38,651  30%  $38,652 - $42,392  50%   (4) The property tax exemption under this section remains in effect as long as the qualifying income requirements are met and the property is the primary residence owned and occupied by the veteran or, if the veteran is deceased, by the veteran's spouse and the spouse:   (a) is the owner and occupant of the house;   (b) is unmarried; and   (c) has obtained from the U.S. department of veterans affairs a letter indicating that the veteran was rated 100% disabled or was paid at the 100% disabled rate by the U.S. department of veterans affairs for a service-connected disability at the time of death or that the veteran died while on active duty or as a result of a service-connected disability.   (5) The qualifying income levels contained in subsections (2) and (3) must be adjusted annually by using the PCE inflation factor defined in 15-6-301, rounded to the nearest whole dollar amount. If the adjustment results in a decrease in qualifying income levels from the previous year, the qualifying income levels must remain the same for that year.   History: En. Sec. 13, Ch. 361, L. 2015; amd. Sec. 4, Ch. 7, L. 2017; amd. Sec. 7, Ch. 275, L. 2017; amd. Sec. 3, Ch. 510, L. 2021.
MT Code § 15-6-312 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 6. Property Subject to Taxation|Part 3. Property Tax Assistance|15-6-312. Time period for property tax assistance

  15-6-312. Time period for property tax assistance. (1) A person who qualifies for assistance under 15-6-305 or 15-6-311 is entitled to assistance as provided for in this section.   (2) The property tax assistance is provided for the full tax year:   (a) in the first year in which the applicant qualifies for assistance if the applicant resides in the qualifying property for the remainder of the tax year;   (b) if the applicant resides in the qualifying property for the full tax year;   (c) for qualifying property owned by an applicant at the time the tax roll is provided to the county treasurer for billing if 15-6-301(4)(b) applies.   (3) If an applicant who qualifies for assistance sells the qualifying property and does not purchase a new residence during the tax year, the assistance is provided for the number of days the taxpayer owned the qualifying property during the tax year based on the date of sale.   (4) (a) Except as provided in subsection (4)(b), a person who purchases a qualifying property is not entitled to assistance for the partial tax year during which the person owns the property. The property must be assessed at the full tax rate for the portion of the year the person owns the property based on the date of sale.   (b) If the sale date is after the county treasurer sends the tax notice provided for in 15-16-101(2), the tax notice may not be revised based on the change in ownership.   History: En. Sec. 2, Ch. 272, L. 2017.
MT Code § 15-7-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-101. Classification and appraisal -- duties of department of revenue

  15-7-101. Classification and appraisal -- duties of department of revenue. (1) It is the duty of the department of revenue to accomplish the following:   (a) the classification of all taxable lands;   (b) the appraisal of all taxable city and town lots;   (c) the appraisal of all taxable rural and urban improvements.   (2) A record of classifications and appraisals under subsection (1) must be kept upon the maps, plats, and forms and entered in the books of record prescribed by the department. The maps, plats, forms, and books of record are official records of the state. A certified copy of all records requested must be furnished to the department.   (3) When the department uses an appraisal method that values land and improvements as a unit, including the comparable sales method for residential condominiums or the income method for commercial property, the department shall establish a combined appraised value of land and improvements.   (4) It is the duty of the department to maintain current the classification of all taxable lands and appraisal of city and town lots and rural and urban improvements, as provided for herein.   History: En. Sec. 1, Ch. 191, L. 1957; amd. Sec. 14, Ch. 405, L. 1973; amd. Sec. 1, Ch. 353, L. 1975; amd. Sec. 1, Ch. 123, L. 1977; R.C.M. 1947, 84-429.7(1); amd. Sec. 1, Ch. 356, L. 2011.
MT Code § 15-7-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-103. Classification and appraisal -- general and uniform methods

  15-7-103. Classification and appraisal -- general and uniform methods. (1) The department shall implement the provisions of 15-7-101, 15-7-102, and this section by providing:   (a) for a general and uniform method of classifying lands in the state for the purpose of securing an equitable and uniform basis of assessment of lands for taxation purposes;   (b) for a general and uniform method of appraising city and town lots;   (c) for a general and uniform method of appraising rural and urban improvements;   (d) for a general and uniform method of appraising timberlands.   (2) All lands must be classified according to their use or uses.   (3) Land classified as agricultural land or forest land must be subclassified according to soil type and productive capacity. In the classification work, use must be made of soil surveys and maps and all other site-specific and pertinent available information, including any information provided by the taxpayer such as:   (a) information detailing actual climate conditions;   (b) information from the United States department of agriculture, including but not limited to:   (i) natural resources conservation service rangeland inventory materials;   (ii) farm service agency materials; and   (iii) Montana agriculture statistics information; and   (c) any other documents or publicly available information that will assist in reaching a value that accurately approximates the productive capacity that the average Montana farmer or rancher could achieve.   (4) All lands must be classified by parcels or subdivisions not exceeding 1 section each, by the sections, fractional sections, or lots of all tracts of land that have been sectionized by the United States government, or by metes and bounds, whichever yields a true description of the land.   (5) All agricultural lands must be classified and appraised as agricultural lands without regard to the best and highest value use of adjacent or neighboring lands.   (6) In the reappraisal of taxable property, all property classified in 15-6-134 must be valued as provided in 15-7-111 on its market value. The department shall publish a rule specifying the valuation date used in the appraisal.   (7) All sewage disposal systems and domestic use water supply systems of all dwellings may not be appraised, assessed, and taxed separately from the land or from the house or other improvements in which they are located.   History: En. Sec. 6, Ch. 191, L. 1957; amd. Sec. 3, Ch. 512, L. 1973; amd. Sec. 5, Ch. 516, L. 1973; R.C.M. 1947, 84-429.12; amd. Sec. 1, Ch. 710, L. 1979; amd. Sec. 1, Ch. 32, L. 1983; amd. Sec. 4, Ch. 20, L. 1985; (6)En. Sec. 1, Ch. 583, L. 1985; amd. Sec. 3, Ch. 613, L. 1987; amd. Sec. 86, Ch. 584, L. 1999; amd. Sec. 3, Ch. 356, L. 2011; amd. Sec. 1, Ch. 357, L. 2013; amd. Sec. 15, Ch. 361, L. 2015.
MT Code § 15-7-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-104. Repealed

  15-7-104. Repealed. Sec. 80, Ch. 130, L. 2005.   History: En. Sec. 7, Ch. 191, L. 1957; R.C.M. 1947, 84-429.13.
MT Code § 15-7-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-105. Purpose

  15-7-105. Purpose. In order to produce more uniform appraisal of property throughout the state by encouraging technical training in the principles, methods, and techniques of appraising property and promoting a higher level of professionalism among appraisers, the legislature hereby establishes a system of instruction, examination, and certification for all appraisers.   History: En. Sec. 1, Ch. 602, L. 1979.
MT Code § 15-7-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-106. Courses of instruction, examination, and certification -- additional courses

  15-7-106. Courses of instruction, examination, and certification -- additional courses. (1) The department shall offer courses in the principles, methods, and techniques of appraising for property tax purposes property in three fields:   (a) residential property;   (b) agricultural land; and   (c) commercial and industrial property.   (2) The department shall conduct an examination for those who have completed a course of instruction in any of the three fields listed in subsection (1).   (3) A person may not take the examination for appraising commercial and industrial property unless the person holds a certificate in appraising residential property.   (4) The department may schedule and conduct other courses within the state for appraisers, assessors, and department personnel for training in the following subjects:   (a) personal property assessment;   (b) property tax administration; and   (c) personnel management, fiscal management, public relations, professional ethics, and related management principles.   (5) The department shall issue a certificate to each appraiser, assessor, or other person successfully completing a course of instruction and passing an examination in any of the fields provided for in subsection (1) or any subject provided for in subsection (4).   History: En. Sec. 2, Ch. 602, L. 1979; amd. Sec. 40, Ch. 27, Sp. L. November 1993.
MT Code § 15-7-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-107. Certification required

  15-7-107. Certification required. (1) An appraiser employed by the department to appraise:   (a) residential property shall obtain a certificate in appraising residential property;   (b) agricultural land shall obtain a certificate in appraising agricultural land; and   (c) commercial and industrial property shall obtain a certificate in appraising commercial and industrial property.   (2) The department may promulgate rules requiring appraisers to complete continuing education courses in laws, rules, and methods relating to appraisal.   History: En. Sec. 3, Ch. 602, L. 1979; amd. Sec. 41, Ch. 27, Sp. L. November 1993.
MT Code § 15-7-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-108. Land split

  15-7-108. Land split. For the purposes of this title, a land split is the conveyance or transfer of a portion of a parcel of land that will require the department to change its ownerships records for the original parcel to show the creation of one or more new parcels under a new ownership.   History: En. Sec. 1, Ch. 414, L. 1997.
MT Code § 15-7-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-109. reserved

  15-7-109 reserved.
MT Code § 15-7-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-110. Purpose -- reappraisal cycle

  15-7-110. Purpose -- reappraisal cycle. It is in the best interest of the state of Montana to mitigate the fluctuations in market value for class three and class four properties that occur during a 6-year reappraisal cycle. The amendment of 15-7-111 in section 16, Chapter 361, Laws of 2015, mitigates the market's fluctuations in value by implementing a 2-year reappraisal cycle. The intent of the amendments in sections 6 and 7, Chapter 361, Laws of 2015, is for the statewide taxable value for all residential, commercial, industrial, and agricultural property for the reappraisal cycle beginning January 1, 2015, to remain the same as in the reappraisal cycle beginning January 1, 2009, and to adjust the tax rates as needed to accomplish this intent.   History: En. Sec. 1, Ch. 361, L. 2015.
MT Code § 15-7-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-112. Equalization of valuations

  15-7-112. Equalization of valuations. The method of appraisal and assessment provided for in 15-7-111 must be used in each county of the state so that comparable properties with similar full market values and subject to taxation in Montana have substantially equal taxable values in the tax year and, for class ten property, substantially equal taxable values at the end of each cyclical revaluation cycle.   History: En. 84-429.15 by Sec. 2, Ch. 294, L. 1975; R.C.M. 1947, 84-429.15; amd. Sec. 17, Ch. 361, L. 2015.
MT Code § 15-7-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-113. Program exclusive

  15-7-113. Program exclusive. No program for the revaluation of property shall be implemented for taxation in any county other than as prescribed in 15-7-111 through 15-7-114.   History: En. 84-429.16 by Sec. 3, Ch. 294, L. 1975; R.C.M. 1947, 84-429.16.
MT Code § 15-7-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-114. Law supplemental

  15-7-114. Law supplemental. Sections 15-7-111 through 15-7-114 are intended to be supplementary to and are not intended to repeal 15-7-103.   History: En. 84-429.17 by Sec. 4, Ch. 294, L. 1975; R.C.M. 1947, 84-429.17.
MT Code § 15-7-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-115. through 15-7-120 reserved

  15-7-115 through 15-7-120 reserved.
MT Code § 15-7-121 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-121. Repealed

  15-7-121. Repealed. Sec. 27, Ch. 693, L. 1979.   History: En. 84-309 by Sec. 72, Ch. 566, L. 1977; R.C.M. 1947, 84-309.
MT Code § 15-7-122 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-122. Repealed

  15-7-122. Repealed. Sec. 253, Ch. 574, L. 2001.   History: En. 84-310 by Sec. 73, Ch. 566, L. 1977; R.C.M. 1947, 84-310.
MT Code § 15-7-123 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-123. through 15-7-130 reserved

  15-7-123 through 15-7-130 reserved.
MT Code § 15-7-131 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-131. Policy

  15-7-131. Policy. It is the policy of the state of Montana to provide for equitable assessment of taxable property in the state and to provide for the reappraisal of taxable property in a manner that is fair to all taxpayers.   History: En. Sec. 1, Ch. 13, L. 1989; amd. Sec. 18, Ch. 361, L. 2015.
MT Code § 15-7-132 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-132. Repealed

  15-7-132. Repealed. Sec. 10, Ch. 680, L. 1991.   History: En. Sec. 2, Ch. 13, L. 1989; amd. Sec. 5, Ch. 13, Sp. L. July 1992.
MT Code § 15-7-133 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-133. Repealed

  15-7-133. Repealed. Sec. 10, Ch. 680, L. 1991.   History: En. Sec. 3, Ch. 13, L. 1989; amd. Sec. 6, Ch. 13, Sp. L. July 1992.
MT Code § 15-7-134 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-134. Repealed

  15-7-134. Repealed. Sec. 123, Ch. 2, L. 2009.   History: En. Sec. 7, Ch. 13, Sp. L. July 1992.
MT Code § 15-7-135 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 7. Appraisal|Part 1. General Methods|15-7-135. through 15-7-137 reserved

  15-7-135 through 15-7-137 reserved.