reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 2023.
(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; amd. Sec. 1, Ch. 583, L. 2023.
2023 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 -- inflation adjustments

15-6-305. Property tax assistance program -- fixed or limited income -- inflation adjustments.
(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 $350,000 in market 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 - $13,590
$0 - $18,310
20%
$13,591 - $18,580
$18,311 - $27,667
50%
$18,581 - $27,621
$27,668 - $37,019
70%
(3) The market value in subsection (2) must be adjusted after each reappraisal cycle provided for in 15-7-111 using an inflation index based on the change in appraised value of a median value of residential real property participating in the property tax assistance program.
(4) 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; amd. Sec. 2, Ch. 583, L. 2023.
2023 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 - $45,803
$0 - $54,963
0%
$45,804 - $50,384
$54,964 - $59,544
20%
$50,385 - $54,963
$59,545 - $64,124
30%
$54,964 - $59,554
$64,125 - $68,705
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 - $38,169
0%
$38,170 - $42,750
20%
$42,751 - $47,330
30%
$47,331 - $51,911
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."
Section 4. Applicability. [This act] applies to property tax years beginning after December 31, 2023.
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; amd. Sec. 3, Ch. 583, L. 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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. The legislature finds further that members of the Montana tax appeal board must be permitted to benefit from the department's training and receive any instruction that the board considers relevant.
History: En. Sec. 1, Ch. 602, L. 1979; amd. Sec. 7, Ch. 691, L. 2023.
2023 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).
(6) The department shall permit members of the Montana tax appeal board to attend any training provided for in this section without regard to whether a board member has attained a certificate or completed a prerequisite course. Members of the board may not be required to take an examination and the department shall pay for any tuition costs from the department's budget.
History: En. Sec. 2, Ch. 602, L. 1979; amd. Sec. 40, Ch. 27, Sp. L. November 1993; amd. Sec. 8, Ch. 691, L. 2023.
2023 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.
2023 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.
2023 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.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 1. General Methods › 15-7-112. Equalization of valuations

15-7-112. (Temporary) 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.
15-7-112. (Effective January 1, 2025) 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.
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; amd. Sec. 4, Ch. 638, L. 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 1. General Methods › 15-7-138. Notice of classification and appraisal to single address for owners of undivided interest

15-7-138. Notice of classification and appraisal to single address for owners of undivided interest.
(1) (a) (i) Subject to subsection (2), in the case of multiple, undivided interests in a parcel of land, the department shall send the notice of classification and appraisal required by 15-7-102 to a single owner of the land, as provided in this section.
(ii) For multiple undivided interests that are mining claims, upon request of all the owners, the department shall send the notice of classification and appraisal required by 15-7-102 and separate assessments to each owner of an undivided interest.
(iii) Requests for separate assessment and receipt of separate notice under subsection (1)(a)(ii) are limited to mining claims as the multiple undivided interests existed on or prior to April 30, 2001. Additional division of interests after April 30, 2001, may not result in additional separate assessments.
(b) Except as provided in subsection (1)(c), the owners of the land shall provide to the department the name and address of the owner to whom the notice is to be sent and shall notify the department of a change in name or address. If an address is not provided, then the department shall send the notice to the address to which previous notices were sent.
(c) In the case of multiple, undivided interests in a parcel of land created after April 30, 2001, the department shall send the notice to the name and address shown on the recorded document creating the multiple, undivided interests in the land. If more than one name and address is shown on the document, the department shall send the notice to the first name and address shown on the document.
(2) A copy of the notice must be sent to other persons upon request of an owner of the land. If a parcel of land is located within the boundaries of a federally recognized Indian reservation, each individual fee patent, even when it is an undivided interest, will be treated as a separate assessment and receive a separate notice of classification and appraisal.
History: En. Sec. 1, Ch. 444, L. 2001; amd. Sec. 2, Ch. 315, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 1. General Methods › 15-7-140. Notice appraisal and audit -- statement of rights

15-7-140. Notice appraisal and audit -- statement of rights.
Each county treasurer shall include in the notice required by 15-16-101(1), 15-16-119, and 15-24-202 a statement that property valuation staff employed by the department may enter private property to appraise or audit property for property tax purposes as provided in 15-7-139. The notice must include a statement of landowner rights in words substantially similar to: "You or your agent have the right to be present when your property is appraised or audited. If you wish to make an appointment for the next tax year, call (insert local department of revenue office phone number) or write your local department of revenue office between December 1 and December 31 of this year."
History: En. Sec. 2, Ch. 5, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-203. Agricultural uses only considered in valuation

15-7-203. Agricultural uses only considered in valuation.
In valuing land as agricultural, the department of revenue shall consider only those indicia of value which such land has for agricultural use.
History: En. Sec. 5, Ch. 512, L. 1973; amd. Sec. 3, Ch. 56, L. 1974; R.C.M. 1947, 84-437.3.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-204. Repealed

15-7-204. Repealed.
Sec. 6, Ch. 201, L. 1981.
History: En. Sec. 6, Ch. 512, L. 1973; R.C.M. 1947, 84-437.4.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-205. Repealed

15-7-205. Repealed.
Sec. 6, Ch. 201, L. 1981.
History: En. Sec. 7, Ch. 512, L. 1973; amd. Sec. 4, Ch. 126, L. 1977; R.C.M. 1947, 84-437.5.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-206. Improvements on agricultural land

15-7-206. Improvements on agricultural land.
(1) In determining the total area of land actively devoted to agricultural use, there is included the area of all land under barns, sheds, silos, cribs, greenhouses, and like structures, lakes, dams, ponds, streams, irrigation ditches, and like facilities.
(2) One acre of land beneath residential improvements on agricultural land, as described in 15-7-202(1)(c)(ii), is valued at the class with the highest productive value and production capacity of agricultural land.
History: En. Sec. 8, Ch. 512, L. 1973; amd. Sec. 2, Ch. 457, L. 1975; R.C.M. 1947, 84-437.6; amd. Sec. 3, Ch. 485, L. 1995; amd. Sec. 2, Ch. 224, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-207. Continuance of valuation as agricultural land

15-7-207. Continuance of valuation as agricultural land.
Continuance of valuation, assessment, and taxation under this part shall depend upon continuance of the land in agricultural use and compliance with the other requirements of this part and not upon continuance in the same owner of title to the land.
History: En. Sec. 10, Ch. 512, L. 1973; R.C.M. 1947, 84-437.8; amd. Sec. 3, Ch. 201, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-208. Reclassification by department

15-7-208. Reclassification by department.
The department may reclassify land as nonagricultural upon giving due notice to the property owner or any purchaser under contract for deed under the provisions of 15-7-102. Upon notice of a change in classification of land from agricultural to another use, the property owner may petition the department to reclassify the land as agricultural by completing a form prescribed by the department and by producing whatever information is necessary to prove that the subject land meets the definition of agricultural land embodied in 15-7-202.
History: En. 84-437.15 by Sec. 4, Ch. 56, L. 1974; R.C.M. 1947, 84-437.15; amd. Sec. 12, Ch. 526, L. 1983; amd. Sec. 42, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-209. Reclassification by owner -- lien

15-7-209. Reclassification by owner -- lien.
(1) Whenever land that is or has been in agricultural use and is or has been valued, assessed, and taxed for agricultural use is applied to a use other than agricultural, the owner shall notify the department.
(2) The department shall provide, in a form eligible for recording, releases of lien, for those liens attributable to the former rollback tax, and the department shall present the releases to the county clerk and recorder for recording.
History: En. 84-437.16 by Sec. 5, Ch. 56, L. 1974; R.C.M. 1947, 84-437.16; amd. Sec. 1, Ch. 201, L. 1981; amd. Sec. 1, Ch. 423, L. 1981; amd. Sec. 1, Ch. 585, L. 1981; amd. Sec. 43, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-210. Tax on change of use of part of tract

15-7-210. Tax on change of use of part of tract.
Separation or split-off of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other actions of the owner of such land, for a use other than agricultural shall subject the land so separated to reclassification by the department but shall not impair the right of the remaining land to continuance of valuation, assessment, and taxation hereunder, provided it meets the minimum requirements of this part.
History: En. Sec. 11, Ch. 512, L. 1973; R.C.M. 1947, 84-437.9; amd. Sec. 4, Ch. 201, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-211. Repealed

15-7-211. Repealed.
Sec. 6, Ch. 201, L. 1981.
History: En. Sec. 12, Ch. 512, L. 1973; R.C.M. 1947, 84-437.10.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-212. Tract crossing county line -- whole

15-7-212. Tract crossing county line -- whole.
Where contiguous land in agricultural use in one ownership is located in more than one county, compliance with the minimum requirements shall be determined on the basis of the total area and value of farm crops on such land and not the area or value of farm crops on land which is located in the particular county.
History: En. Sec. 13, Ch. 512, L. 1973; R.C.M. 1947, 84-437.11.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-213. Repealed

15-7-213. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 14, Ch. 512, L. 1973; R.C.M. 1947, 84-437.12.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-214. Repealed

15-7-214. Repealed.
Sec. 6, Ch. 201, L. 1981.
History: En. Sec. 15, Ch. 512, L. 1973; R.C.M. 1947, 84-437.13.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-215. Repealed

15-7-215. Repealed.
Sec. 6, Ch. 201, L. 1981.
History: En. Sec. 16, Ch. 512, L. 1973; R.C.M. 1947, 84-437.14; amd. Sec. 5, Ch. 581, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-216. Repealed

15-7-216. Repealed.
Sec. 2, Ch. 695, L. 1979.
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(2).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 2. Agricultural Appraisal › 15-7-221. Repealed

15-7-221. Repealed.
Secs. 4, 5, Ch. 563, L. 1995.
History: En. Sec. 3, Ch. 267, L. 1993; amd. Sec. 5, Ch. 485, L. 1995; amd. Sec. 3, Ch. 563, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-301. Short title

15-7-301. Short title.
This part may be cited as the "Realty Transfer Act".
History: En. 84-7301 by Sec. 1, Ch. 528, L. 1975; R.C.M. 1947, 84-7301.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 7. Appraisal › Part 3. Realty Transfer Act › 15-7-302. Purpose

15-7-302. Purpose.
The purpose of this part is to obtain sales price data necessary to the determination of statewide levels and uniformity of real estate assessments by the most efficient, economical, and reliable method.
History: En. 84-7302 by Sec. 2, Ch. 528, L. 1975; R.C.M. 1947, 84-7302.