reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.128 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms used in this
				  subchapter:
(1) "Ancillary" means
				buildings of secondary importance in comparison to the primary residence
				including, but not limited to, garage and storage sheds.
(2) "CALP" means a computer assisted land
				pricing system and refers to the property valuation system program which
				provides the user with the ability to input the various land pricing parameters
				for use in the valuation of residential and commercial property.
(3) "CAMA" means the Computer Assisted Mass
				Appraisal system the department uses to administer and value real and personal
				property.
(4) "Immediate family
				member" means a spouse and any member of the household, or any parent, child,
				grandparent, grandchild, or corresponding in-law.
(5) "Owner's agent" means:
(a) an immediate family member of the
				property owner;
(b) an employee of
				the property owner;
(c) the
				property owner's attorney;
(d) the
				property owner's legal representative or guardian;
(e) the property owner's partner;
(f) trustee, if the owner of record is a
				trust;
(g) officer or member, if
				the owner of record is a corporation;
(h) officer or member, if the owner of record
				is an association.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.129 - PERMISSION BY THE OWNER OR OWNER'S AGENT TO ENTER IMPROVEMENTS AND PERSONAL PROPERTY

Current through Register Vol. 13, July 5, 2024
(1) Property
				valuation staff entering the owner's land may not willfully or purposefully
				damage any real or personal property in gaining access to the property or while
				on the property.
(2) Property
				valuation staff will limit their vehicle access to established roads and trails
				while on the property.
15-7-111, MCA; IMP,
					 15-7-139,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.130 - PURPOSE OF THE 2015 REAPPRAISAL PLAN (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201,
					 15-7-111, MCA; IMP,
					 15-7-111,
					 15-7-112,
					 15-9-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.131 - SPECIFIC OBJECTIVES OF THE 2015 REAPPRAISAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201,
					 15-7-111, MCA; IMP,
					 15-7-101,
					 15-7-111,
					 15-7-112,
					 15-9-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.132 - ADDITIONAL RULES TO SUPPLEMENT REAPPRAISAL PLAN [Repealed]

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-7-111, MCA; IMP:
					 15-7-111,
					 15-7-112,
					 15-9-101,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.133

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-7-111, MCA; IMP:
					 15-7-111,
					 15-7-112,
					 15-7-201,
					 15-9-101,
					 15-44-103,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.134 - 2017-2018 RESIDENTIAL AND COMMERCIAL REAPPRAISAL

Current through Register Vol. 13, July 5, 2024
(1) The department
				will implement its reappraisal plan in ARM
				42.18.122. The reappraisal of
				class four residential and commercial property consists of:
(a) field reviews, as appropriate, including:
(i) determining accuracy of existing
				information in CAMA, and on the property record card (PRC);
(ii) observing condition;
(iii) reviewing quality of construction and
				depreciation assignment; and
(iv)
				collecting additional data as needed.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.135 - 2015 FOREST LAND REAPPRAISAL

Current through Register Vol. 13, July 5, 2024
(1) For forest
				land, the department will review productivity information on forest land and
				the land use type. Class ten forest land is valued in accordance with ARM Title
				42, chapter 20. Use changes are updated annually . Forest land valuation
				methodology and schedules are developed in accordance with
				15-44-103, MCA. Forest land values
				will reflect productivity values in accordance with
				15-7-201 and
				15-44-103, MCA.
(2) The reappraisal of forest land
				improvements consists of:
(a) field reviews,
				as appropriate, including:
(i) determining
				accuracy of existing information in CAMA, and on the property record card
				(PRC);
(ii) observing condition;
(iii) reviewing quality of
				construction and depreciation assignment; and
(iv) collecting additional data as needed;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.136 - 2017-2018 INDUSTRIAL PROPERTY REAPPRAISAL

Current through Register Vol. 13, July 5, 2024
(1) Industrial
				properties are appraised by industrial appraisers and the resulting appraised
				values are distributed to the appropriate department field office. Each
				industrial property is reappraised annually.
(2) The reappraisal plan provides for
				industrial property to be valued as an entity; that is to say, the valuation
				includes both real and personal property valuation components. For valuation
				methodology, the department will rely upon ARM
				42.22.1304 through
				42.22.1310. The department will be
				responsible for valuing industrial property as that concept is defined in ARM
				42.22.1301,
				42.22.1302, and
				42.22.1303.
(3) This rule applies to tax years January 1,
				2017, through December 31, 2018.
AUTH:
					 15-1-201,
					 15-7-111, MCA; IMP:
					 15-7-111,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.137 - AGRICULTURAL LAND REAPPRAISAL

Current through Register Vol. 13, July 5, 2024
(1) The department
				will value all agricultural land in accordance with the 2017-2018 Montana
				Agricultural Land Classification Manual, published on September 23, 2016, and
				available at revenue.mt.gov. Agricultural land values will reflect productivity
				values as required by
				15-7-201 and
				15-44-103, MCA.
(2) The reappraisal of agricultural land
				improvements consists of:
(a) field reviews
				of each property, which will be kept to a minimum, including:
(i) determination of the accuracy of existing
				information in the CAMA system and on the property record card (PRC);
(ii) observation of condition;
(iii) review of quality of construction and
				depreciation assignment; and
(iv)
				collection of additional data as needed;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.1 - General Provisions › Rule 42.18.150 - OFFICIAL RECORD FOR REAL AND PERSONAL PROPERTY

Current through Register Vol. 13, July 5, 2024
(1) The real property record and personal
				property record located in the Computer Assisted Mass Appraisal System (CAMAS)
				is the department's official record.
(2) The current year of the appraisal cycle
				and the latest version of the property record in CAMAS is the most current
				data.
(3) Historical or hard copies
				of property record cards, field notes, or residential or commercial data
				collection documents are not considered part of the official record unless
				recorded as such in the current year of the appraisal cycle and on the most
				recent electronic version of the property record.
15-1-201,
					 15-7-306, MCA; IMP,
					 15-7-101,
					 15-7-304,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.201 - RESIDENTIAL PROPERTY CERTIFICATION REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-107,
					 15-7-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.202 - COMMERCIAL PROPERTY CERTIFICATION REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-107,
					 15-7-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.203 - AGRICULTURAL PROPERTY CERTIFICATION REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-107,
					 15-7-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.204 - INDUSTRIAL PROPERTY CERTIFICATION REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-107,
					 15-7-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.205 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this subchapter:
(1) "Agricultural appraiser" means a person
				who has completed the necessary training and is certified to appraise
				agricultural and forest property in Montana.
(2) "Agricultural land
				classification/appraisal (ALCA) training" means specific training outlined by
				the department to meet the certification requirements necessary to appraise
				agricultural and forest property in Montana.
(3) "Appraiser Qualifications Board" means
				the federal regulatory agency responsible for establishing qualifications
				nationwide for fee appraisers.
(4)
				"Commercial appraiser" means a person who has completed the necessary training
				and is certified to appraise commercial property in Montana.
(5) "Failure to perform the appraisal work
				satisfactorily" refers to the work that is produced by the appraiser and is
				determined to be unsatisfactory by the area manager and/or regional manager. At
				a minimum, that determination will include areas such as:
(a) continued inability by the employee to
				complete the planned amount of appraisal work;
(b) consistently making errors in following
				the appraisal process;
(c) failing
				to consider all approaches to value; and
(d) inability to defend appraisal work before
				taxpayers and appeal boards.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.206 - RESIDENTIAL PROPERTY APPRAISER CERTIFICATION

Current through Register Vol. 13, July 5, 2024
(1) All residential
				appraisers must receive specific training and testing to certify that they
				possess the required knowledge, skills, and abilities to perform residential
				property appraisals as outlined in this rule.
(2) Training and testing criteria shall be as
				follows:
(a) International Association of
				Assessing Officers (IAAO) certified training sessions will be offered annually
				if funding is available and if there are sufficient numbers of field staff who
				require the course.
(b) Employees
				shall attend the next available residential training session offered by the
				department after commencement of employment. Satisfactory completion of the
				residential training session shall include successful completion of the written
				IAAO residential examination. If the employee fails to successfully complete
				the first written examination, attendance at the next residential IAAO training
				session shall be required. Failure to successfully complete the second written
				IAAO examination may result in the immediate termination of employment. The
				department may choose to demote the employee to a property valuation specialist
				if the position is available and the individual is qualified to perform in that
				position. The employee will be notified of exam results directly by
				IAAO.
(c) Employees voluntarily
				attending training not required for their current position will be required to
				adhere to all training class rules and procedures and take the exam, but they
				will not be subject to personnel action for failing to pass the exam.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.207 - AGRICULTURAL PROPERTY APPRAISER CERTIFICATION

Current through Register Vol. 13, July 5, 2024
(1) An employee
				seeking to obtain certification as an agricultural appraiser must be certified
				by the department as a residential appraiser pursuant to the standards set
				forth in ARM
				42.18.206.
(2) Training and testing criteria shall be as
				follows:
(a) Department training sessions
				will be offered annually if funding is available and if there are sufficient
				numbers of field staff who require the courses.
(b) The employee shall attend the next
				available scheduled Agricultural Land Classification/Appraisal (ALCA) training
				session after being assigned ALCA responsibilities. Satisfactory completion of
				the ALCA training session shall include successful completion of the written
				examination conducted at the conclusion of the ALCA training session. If the
				employee fails to successfully complete the first written examination,
				attendance at the next ALCA training session shall be required. Failure to
				successfully complete the second written examination may result in immediate
				termination of employment. The department may choose to demote the employee to
				a residential appraisal position if the position is available and the
				individual is certified to perform in that position. The employee will be
				notified of exam results within one month of completion of the exam.
(c) Employees voluntarily attending training
				not required for their current position will be required to adhere to all
				training class rules and procedures and take the exam, but they will not be
				subject to personnel action for failing to pass the exam.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.208 - COMMERCIAL PROPERTY APPRAISER CERTIFICATION

Current through Register Vol. 13, July 5, 2024
(1) An employee
				seeking to obtain certification as a commercial appraiser must be certified by
				the department as a residential property and agricultural land
				appraiser.
(2) Training and testing
				criteria shall be as follows:
(a)
				International Association of Assessing Officers (IAAO) certified training
				sessions will be offered annually if funding is available and if there are
				sufficient numbers of field staff who require the course.
(b) The employee shall attend the next
				available scheduled commercial training session after being assigned commercial
				appraisal responsibilities. Satisfactory completion of the commercial training
				session shall include successful completion of the written IAAO commercial
				examination conducted at the conclusion of the commercial training session. If
				the employee fails to successfully complete the first written IAAO examination,
				attendance at the next IAAO commercial training session shall be required.
				Failure to successfully complete the second written IAAO examination may result
				in immediate termination of employment. The department may choose to demote the
				employee to a residential appraisal position or a residential/agricultural
				appraisal position if such a position is available and the individual is
				certified to perform the duties necessary for that position. The employee will
				be notified directly of the exam results by IAAO.
(c) Employees voluntarily attending training
				not required for their current position will be required to adhere to all
				training class rules and procedures and take the exam, but they will not be
				subject to personnel action for failing to pass the exam.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.209 - INDUSTRIAL PROPERTY CERTIFICATION REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.22.1316
15-1-201, MCA; IMP,
					 15-7-107,
					 15-7-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.210 - CERTIFICATION SEQUENCE

Current through Register Vol. 13, July 5, 2024
(1) Specific
				positions within the department require multiple certifications:
Example 1
: Agricultural appraiser
				  position requires residential and agricultural certification.
Example 2
: Commercial appraiser
				  position requires residential, agricultural, and commercial
				  certification.
Example 3
: Regional manager and
				  area manager positions require residential, agricultural, and commercial
				  certification.
Example 4
: Industrial appraiser
				  positions require residential, commercial, and industrial certification.
(2) The following certification
				sequence shall be adhered to for positions requiring multiple certification:
(a) residential certification;
(b) agricultural certification;
(c) commercial certification; and
(d) industrial certification.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.18 - MONTANA APPRAISAL PLAN › Subchapter 42.18.2 - Certification Requirements › Rule 42.18.211 - CERTIFICATION SEQUENCE (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-107,
					 15-7-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.1 - General Provisions › Rule 42.19.101 - MARSHALL VALUATION SERVICE (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.1 - General Provisions › Rule 42.19.102 - COMMERCIAL APPRAISAL FIRMS

Current through Register Vol. 13, July 5, 2024
(1) In order to
				comply with the provisions of
				15-1-201 and
				15-7-103, MCA, all contracts for
				reappraisal or reclassification between commercial appraisal firms or
				individuals and the various counties of this state must be approved by the
				department. Specifications for the work to be accomplished must be related in
				detail in the contract.
15-1-201, MCA; IMP,
					 15-7-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.1 - General Provisions › Rule 42.19.103 - MONTANA APPRAISAL MANUAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-7-111,
					 15-7-112,
					 15-7-113,
					 15-7-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.2 - Income and Property Tax Relief › Rule 42.19.201 - DETERMINATION OF PRINCIPAL RESIDENCE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.3 - Tax Levy Limits › Rule 42.19.301 - CLARIFICATION OF EXCEPTION TO TAX LEVY LIMIT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-10-401,
					 15-10-402,
					 15-10-411, and
					 15-10-412,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.4 - Property Tax Assistance Programs › Rule 42.19.401 - PROPERTY TAX ASSISTANCE PROGRAM (PTAP) AND MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM; APPLICATION PROCESS; DETERMINATIONS; PROGRAM COMPLIANCE

Current through Register Vol. 13, July 5, 2024
(1) A qualifying
				applicant, as defined in ARM
				42.19.405, must apply to the
				department in accordance with, and subject to the eligibility requirements of
				15-6-302, MCA, and this rule to
				receive the PTAP benefit provided in
				15-6-305, MCA, or the MDV benefit
				provided in
				15-6-311, MCA.
(2) The PTAP benefit is administered as a
				reduced property tax rate that applies up to the appraised market value limit
				authorized by and adjusted under
				15-6-305, MCA, of the qualifying
				applicant's primary residence.
(a) A primary
				residence is defined in
				15-6-301, MCA, as a dwelling where
				the qualifying applicant lived for at least seven months of the tax year for
				which benefits are claimed. Provided, a primary residence may include more than
				one dwelling and the time of residency in each may be combined to meet the
				seven-month requirement.
(b) When
				the appraised market value of a primary residence exceeds the statutory limit,
				as adjusted, the department will apply the reduced tax rate up to that limit
				and then apply the standard tax rate to the difference between the limit and
				the residence's appraised value.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.4 - Property Tax Assistance Programs › Rule 42.19.402 - INFLATION ADJUSTMENT FOR PROPERTY TAX ASSISTANCE PROGRAM (PTAP) AND FOR MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM

Current through Register Vol. 13, July 5, 2024
(1) Sections
				15-6-301,
				15-6-302,
				15-6-305,
				15-6-311, and
				15-6-312, MCA, provide property
				tax relief to fixed or limited income homeowners, qualified disabled veterans,
				and qualified veterans' spouses.
(2) The department annually adjusts the PTAP
				and MDV programs base year qualifying income levels provided in
				15-6-305 and
				15-6-311, MCA, respectively, for
				the effects of inflation.
(a) Sections
				15-6-301,
				15-6-305, and
				15-6-311, MCA, specify that the
				implicit price deflator (price index) for personal consumption expenditures
				(PCE), published in the national income and product accounts by the Bureau of
				Economic Analysis of the U.S. Department of Commerce, is to be used in the
				calculation of the inflation factor.
(b) Each income figure in the base year
				income schedule is multiplied by the inflation factor calculated for the tax
				year in question in order to update the schedule. The product is then 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.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.4 - Property Tax Assistance Programs › Rule 42.19.403 - MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-6-302,
					 MCA; IMP:
					 15-6-301,
					 15-6-302,
					 15-6-311,
					 15-6-312,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.4 - Property Tax Assistance Programs › Rule 42.19.404 - INFLATION ADJUSTMENT FOR MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 MCA; IMP:
					 15-6-301,
					 15-6-311,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.4 - Property Tax Assistance Programs › Rule 42.19.405 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to rules in this
				  subchapter.
(1) "Head of household"
				means a taxpayer who meets the head of household standard for federal income
				tax purposes.
(2) "Percentage
				reduction" means the amount by which the property tax rate is reduced based on
				the income schedules for the property tax assistance program (PTAP) and for the
				Montana disabled veteran (MDV) property tax assistance program. Those schedules
				are located in ARM
				42.19.402.
(3) "Qualifying applicant" means:
(a) an individual who is the record owner of
				the land and improvements that are the primary residence of the individual or
				who is purchasing the property under a contract for deed; or
(b) a revocable trust if the land and
				improvements are the primary residence of the grantor.
(c) Ownership interests that are not
				qualifying applicants include, but are not limited to, partnerships,
				corporations, limited liability corporations, transferrable revocable trusts,
				and irrevocable trusts.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.4 - Property Tax Assistance Programs › Rule 42.19.406 - EXTENDED PROPERTY TAX ASSISTANCE PROGRAM (EPTAP) [Repealed]

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-193,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.4 - Property Tax Assistance Programs › Rule 42.19.407 - INTANGIBLE LAND VALUE PROPERTY TAX ASSISTANCE PROGRAM FOR RESIDENTIAL PROPERTY

Current through Register Vol. 13, July 5, 2024
(1) Property owners who meet the requirements
				of the intangible land value property tax assistance program, provided in
				15-6-240, MCA, may apply for
				assistance on the department's form at
http://www.mtrevenue.gov
.
(2) Applications must be submitted within 30
				days from the date on the classification and appraisal notice for the exemption
				to be considered for both years of the two-year valuation cycle.
(a) Applications submitted more than 30 days
				from the date on the classification and appraisal notice will apply to the
				second year of the two-year valuation cycle only.
(b) An applicant who does not apply during
				the first year of the valuation cycle must apply by March 1 of the second year
				of the valuation cycle.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.5 - Disabled Veterans Tax Exemption › Rule 42.19.501 - PROPERTY TAX EXEMPTION FOR QUALIFIED DISABLED VETERANS

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-6-302, MCA; IMP:
					 15-6-301,
					 15-6-311,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.5 - Disabled Veterans Tax Exemption › Rule 42.19.502 - EXEMPTIONS INVOLVING AN OWNERSHIP TEST

Current through Register Vol. 13, July 5, 2024
(1) A tribal member
				who owns vehicles and other personal property in whole or in part is subject to
				the provisions of this rule. The following requirements apply to tribal
				personal property in order to meet the ownership test:
(a) The exemption applies to tribal members
				living on the reservation of the tribe in which they are an enrolled
				member;
(b) If the tribal member
				owns 100% of the interest in personal property (such as vehicles) , the
				property is 100% exempt; and
(c) If
				the personal property is jointly owned by tribal members and nontribal members
				and there is no indication of the percentage of ownership for each owner, the
				exemption of the property is prorated among the owners as if each owner owned
				equal interests in the property. An example of this is when a tribal member and
				two nontribal members register a vehicle. The vehicle is on the reservation of
				the tribal member and there is no indication of the percentage of ownership for
				each owner. The vehicle receives a 33% exemption and is taxed for the remaining
				67%.
(d) If there is an indication
				of percentage of ownership, the exemption will be prorated based on the
				indicated percentages. For motor vehicles, the percentage of ownership must be
				proven by submittal of a current title or registration indicating the
				percentage of ownership. For other personal property, the percentage of
				ownership can be proven by submittal of a bill of sale or an affidavit, signed
				by all owners, indicating each owner's percentage of ownership.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.5 - Disabled Veterans Tax Exemption › Rule 42.19.503 - INFLATION ADJUSTMENT FOR QUALIFIED DISABLED VETERAN PROPERTY TAX EXEMPTION PROGRAM

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-301,
					 15-6-311,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.5 - Disabled Veterans Tax Exemption › Rule 42.19.506 - EXEMPTIONS INVOLVING A USE TEST

Current through Register Vol. 13, July 5, 2024
(1) For property
				tax exemptions which require a use test, the following criteria apply:
(a) the applicant must state the actual or
				proposed use of the property in the form of an affidavit or letter;
(b) the applicant shall provide supporting
				documentation for the stated actual or proposed use of the property;
(c) examples of supporting documentation
				include, but are not limited to:
(i) site
				plans;
(ii) soil surveys;
(iii) building permits;
(iv) sewer permits;
(v) environmental studies;
(vi) requests for zoning changes;
(vii) architectural planning;
(viii) grant applications for construction;
				and
(ix) physical inspections of
				the property by the local Department of Revenue staff; and
(d) the ratio of the exempt to nonexempt use
				is used to determine the portion of the property that will receive the
				exemption.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.6 - Multiple Undivided Ownerships › Rule 42.19.601 - NOTIFICATION OF CLASSIFICATION AND APPRAISAL TO OWNERS OF MULTIPLE UNDIVIDED OWNERSHIPS

Current through Register Vol. 13, July 5, 2024
(1) If the owners
				of a parcel of real property held in multiple undivided ownership, prior to
				April 30, 2001, designated more than one recipient of the notice of assessment,
				or did not supply the department with the name and mailing address of a
				designated recipient, the department will designate the owner to whom the
				notice of assessment is sent. This designation is based on the best information
				available to the department and includes the:
(a) first surname alphabetically;
(b) surname holding the largest percent of
				ownership; or
(c) surname of the
				person with the most reliable address.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.11 - Energy Related Tax Incentives › Rule 42.19.1101 - CAPITAL INVESTMENT IN NONFOSSIL FORMS OF ENERGY GENERATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.103
15-1-201, MCA; IMP,
					 15-6-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.11 - Energy Related Tax Incentives › Rule 42.19.1102 - TREATMENT OF GASOHOL PRODUCTION FACILITIES

Current through Register Vol. 13, July 5, 2024
(1) Gasohol production facilities' personal
				or real property may qualify as class five property as defined in
				15-6-135, MCA, during construction
				and for the first three years of operation.
15-1-201, MCA; IMP,
					 15-6-135,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.11 - Energy Related Tax Incentives › Rule 42.19.1103 - TREATMENT OF ETHANOL MANUFACTURING FACILITIES

Current through Register Vol. 13, July 5, 2024
(1) Ethanol manufacturing facilities'
				manufacturing machinery, fixtures, equipment, and tolls used for the production
				of fuel grade ethanol from grain during the course of the construction and for
				ten years after initial production of fuel grade ethanol are exempt from
				property taxation.
(2) Initial
				production is defined as the commencement of operations, which is defined in
				ARM 42.19.1212.
15-1-201, MCA; IMP,
					 15-6-138,
					 15-6-220,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.11 - Energy Related Tax Incentives › Rule 42.19.1104 - PROPERTY TAX EXEMPTION FOR NONFOSSIL ENERGY SYSTEM

Current through Register Vol. 13, July 5, 2024
(1) The property owner of record, or the
				property owner's agent, must make application to the local department office
				for classification as a nonfossil form of energy generation on a form available
				on the department's website or from the local department office before March 1
				to be considered for exemption for the current tax year.
(2) When a completed application is received
				by the local department field office, the department staff will adhere to the
				following procedures:
(a) The energy system
				will be inspected and the application considered in time to assure that any
				exemption will affect the property's value in the earliest possible tax year
				following the date of application.
(b) (b) If the energy system is completed
				prior to March 1 of a year, the application must be filed by March 1 of that
				year in order for an exemption to apply for the full ten-year period.
(c) If the energy system is completed after
				March 1 of a year, the application must be filed by March 1 of the next year in
				order for an exemption to apply for the full ten-year period.
(d) If an applicant misses the deadlines
				outlined above, they will lose one year of exemption potential for every
				deadline date that passes. For example:
(i)
				If an individual completes installation of an energy system in August of the
				current year, but does not apply for an exemption by March 1 of the next year,
				the exemption would be allowed for a total of nine years.
(ii) If the individual completes installation
				of an energy system in July of the current year, but does not apply for an
				exemption until two years later, the individual has a total exemption potential
				of eight years.
(e) The
				maximum exemption for residential property is $20,000 in market value as
				determined by the department and for nonresidential property, it is $100,000 in
				market value as determined by the department. If the value of the energy system
				appears to exceed those amounts, the property data and exemption application
				will be reviewed for consideration by the department. Any market value over
				$20,000 for residential property or $100,000 for nonresidential property will
				not receive the exemption.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1201 - TREATMENT OF AGRICULTURAL PROCESSING (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1202 - TREATMENT OF PROPERTY NOT USED AS PART OF THE NEW INDUSTRY (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 15-6-192,
					 15-24-1401,
					 15-24-1402,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1203 - TREATMENT OF AIR AND WATER POLLUTION CONTROL EQUIPMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1204 - TREATMENT OF MOTOR VEHICLES (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1205 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-24-2405, MCA; IMP:
					 15-24-2403,
					 15-24-2404,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1211 - PERIOD OF CLASSIFICATION AS NEW INDUSTRIAL PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 15-6-192,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1212 - COMMENCEMENT OF OPERATIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 15-6-192,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1213 - CHANGES IN OPERATIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 15-6-192,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1220 - TAX INCENTIVE FOR NEW AND EXPANDING INDUSTRY

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.19.1235
15-1-201, MCA; IMP,
					 15-24-1401,
					 15-24-1402,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1221 - OPINION LETTERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 15-6-192,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1222 - APPLICATION FOR SPECIAL CLASSIFICATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 15-6-192,
					 15-24-1401,
					 15-24-1402,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1223 - PROCESSING OF APPLICATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 15-6-192,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1224 - ADVERSE IMPACTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-6-192, MCA; IMP:
					 15-6-135,
					 15-6-192,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1235 - PROPERTY TAX ABATEMENT FOR NEW OR EXPANDING INDUSTRY

Current through Register Vol. 13, July 5, 2024
(1) An applicant must make application to the
				governing body of the affected taxing jurisdiction on a form provided by the
				department. The form shall include, among other information, a specific
				description of the improvement or modernized process for which specialized tax
				treatment is requested, the date when construction or installation is to
				commence or has commenced and the date when it is to be completed. The
				governing body of the affected taxing jurisdiction must approve the application
				and pass an approving resolution before tax benefits under
				15-24-1402, MCA, can be
				received.
(2) In order to be
				considered for the current tax year, an application must be filed on the form
				available from the department on or before March 1 of the tax year.
(3) The applicant must notify the department
				by sending a copy of the approved application described in (1) within 30 days
				after receiving approval from the affected taxing jurisdiction.
(4) The preceding year and current year's
				additions and investments may be considered and included for purposes of
				determining whether the threshold investment levels specified in
				15-24-1401, MCA have been met.
(5) The department shall appraise
				the applicant's property after expansion or modernization.
(6) Only the increased value attributed to
				the expansion or modernization will receive tax incentives under
				15-24-1402, MCA.
(7) Additional expansion or modernization of
				property constructed in tax years subsequent to an expansion approved for tax
				incentives under
				15-24-1402, MCA, does not qualify
				for an additional tax incentive unless an additional application is filed and
				an approving resolution passed.
AUTH:
					 15-1-201, MCA; IMP:
					 15-6-135,
					 15-24-1401,
					 15-24-1402,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.12 - New Industrial Property › Rule 42.19.1240 - TAXABLE RATE REDUCTION FOR VALUE ADDED PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-24-2405, MCA; IMP,
					 15-24-2401,
					 15-24-2402,
					 15-24-2403,
					 15-24-2404,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.13 - Tax Sale Certificates (Repealed) › Rule 42.19.1301 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-17-212 and
					 15-17-323,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.13 - Tax Sale Certificates (Repealed) › Rule 42.19.1302 - FORM (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-17-212 and
					 15-17-323,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1401 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this subchapter:
(1) "Levy district" means a geographically
				distinct area where all of the properties are subject to the same combination
				of taxing jurisdiction's mill levies. Levy districts are created for
				administrative purposes and do not have any taxing authority.
(2) "Targeted economic development district
				(TEDD)" means a district created pursuant to
				7-15-4279,
				MCA, that contains a provision for tax increment financing as provided for in
				7-15-4282,
				MCA.
(3) "Tax increment financing
				district (TIFD)" means the area within the external boundaries of an urban
				renewal district (URD) or a targeted economic development district (TEDD) that:
(a) has been legally created pursuant to the
				provisions of
				7-15-4282,
				MCA; and
(b) contains a provision
				for the use of tax increment financing.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1402 - NOTIFICATION OF THE CREATION OR AMENDMENT OF A TAX INCREMENT FINANCING DISTRICT - TIMING (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 MCA; IMP:
					 7-15-4283,
					 7-15-4284,
					 15-10-202,
					 15-10-420,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1403 - NOTIFICATION REQUIREMENTS FOR THE CREATION OR AMENDMENT OF AN URBAN RENEWAL DISTRICT (URD) WITH A TAX INCREMENT FINANCING PROVISION

Current through Register Vol. 13, July 5, 2024
(1) A local government may create or amend a
				URD containing a tax increment financing provision pursuant to Title 7, chapter
				15, parts 42 and 43, MCA.
(2)
				Before the department can certify the base taxable value of property located
				within a newly created or amended district, the local government must notify
				the department of the intent to create or amend a URD containing a tax
				increment financing provision. The notification must include:
(a) the contact information for the person
				designated to interact with the department;
(b) the name of the district;
(c) the desired base year;
(d) a legal description accompanied by a map
				illustrating the district's proposed boundary;
(e) GIS data files that include locational
				information in the form of coordinates, points, lines, polygons, etc., if
				available; and
(f) confirmation
				that the property within the proposed district is contiguous and not included
				within an existing URD or TEDD district.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS › Subchapter 42.19.14 - Local Government Tax Increment Financing Districts (TIFD) › Rule 42.19.1404 - NOTIFICATION REQUIREMENTS FOR THE CREATION OR AMENDMENT OF A TARGETED ECONOMIC DEVELOPMENT DISTRICT (TEDD) WITH A TAX INCREMENT FINANCING PROVISION

Current through Register Vol. 13, July 5, 2024
(1) A local government may create or amend a
				TEDD containing a tax increment financing provision pursuant to Title 7,
				chapter 15, parts 42 and 43, MCA. The department will review a local
				government's urban renewal district (URD) or TEDD processes, documents, and
				information required under those statutes and these rules to determine
				fulfillment of a district's purpose and the specific requirements provided
				under
				7-15-4279,
				MCA, in the department's TEDD taxable value certification process.
(2) Before the department can certify the
				base taxable value of property located within a newly created or amended
				district, the local government must notify the department of the intent to
				create or amend a TEDD containing a tax increment financing provision. The
				notification must include:
(a) the contact
				information for the person designated to interact with the
				department;
(b) the name of the
				district;
(c) the desired base
				year;
(d) a legal description
				accompanied by a map illustrating the district's proposed boundary;
(e) GIS data files that include locational
				information in the form of coordinates, points, lines, polygons, etc., if
				available; and
(f) confirmation the
				property within the proposed district is contiguous and not included within an
				existing URD or TEDD district.