Montana § 15-30-2338 Residential Property Tax Credit For Elderly -- Eligibility -- Disallowance Or Adjustment

Montana Statutes

§ 15-30-2338 — Residential Property Tax Credit For Elderly -- Eligibility -- Disallowance Or Adjustment

Montana § 15-30-2338

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 23Specific Tax Credits and Tax Checkoffs

This text of Montana § 15-30-2338 (Residential Property Tax Credit For Elderly -- Eligibility -- Disallowance Or Adjustment) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-30-2338 (2026).

Text

15-30-2338 . Residential property tax credit for elderly -- eligibility -- disallowance or adjustment.

(1)In order to be eligible to make a claim under 15-30-2337 through 15-30-2341 , an individual:

(a)must have reached age 62 or older during the claim period for which relief is sought;

(b)must have resided in Montana for at least 9 months of that period;

(c)must have occupied one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months of the claim period; and

(d)must have less than $45,000 of gross household income.

(2)A person is not disqualified as a claimant if the person changes residences during the claim period, provided that the person occupies one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months during the claim peri

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15-30-2338 . Residential property tax credit for elderly -- eligibility -- disallowance or adjustment. (1) In order to be eligible to make a claim under 15-30-2337 through 15-30-2341 , an individual:
(a) must have reached age 62 or older during the claim period for which relief is sought;
(b) must have resided in Montana for at least 9 months of that period;
(c) must have occupied one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months of the claim period; and
(d) must have less than $45,000 of gross household income.
(2) A person is not disqualified as a claimant if the person changes residences during the claim period, provided that the person occupies one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months during the claim period.
(3) A claim is disallowed if the department finds that the claimant received title to the claimant's homestead primarily for the purpose of receiving benefits under 15-30-2337 through 15-30-2341 .
(4) When the landlord and tenant have not dealt at arm's length and the department judges the gross rent charged to be excessive, the department may adjust the gross rent to a reasonable amount.

Legislative History

En. Sec. 2, Ch. 584, L. 1981; amd. Sec. 2, Ch. 27, L. 1987; amd. Sec. 2, Ch. 543, L. 1997; amd. Sec. 2, Ch. 547, L. 1999; amd. Sec. 5, Ch. 147, L. 2009; Sec. 15-30-172 , MCA 2007; redes. 15-30-2338 by Sec. 1, Ch. 147, L. 2009.