Montana § 15-30-2341 Residential Property Tax Credit For Elderly -- Limitations -- Denial Of Claim

Montana Statutes

§ 15-30-2341 — Residential Property Tax Credit For Elderly -- Limitations -- Denial Of Claim

Montana § 15-30-2341

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 23Specific Tax Credits and Tax Checkoffs

This text of Montana § 15-30-2341 (Residential Property Tax Credit For Elderly -- Limitations -- Denial Of Claim) 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. § 15-30-2341 (2026).

Text

15-30-2341 . Residential property tax credit for elderly -- limitations -- denial of claim.

(1)Only one claimant per household in a claim period under the provisions of 15-30-2337 through 15-30-2341 is entitled to relief.

(2)Except as provided in subsection (3), a claim for relief may not be allowed for any portion of property taxes billed or rent-equivalent taxes paid that is derived from a public rent or tax subsidy program.

(3)Except for dwellings rented from a county or municipal housing authority, a claim for relief may not be allowed on rented lands or rented dwellings that are not subject to Montana property taxes during the claim period.

(4)A person filing a false or fraudulent claim under the provisions of 15-30-2337 through 15-30-2341 must be charged with the offense of unswo

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15-30-2341 . Residential property tax credit for elderly -- limitations -- denial of claim. (1) Only one claimant per household in a claim period under the provisions of 15-30-2337 through 15-30-2341 is entitled to relief.
(2) Except as provided in subsection (3), a claim for relief may not be allowed for any portion of property taxes billed or rent-equivalent taxes paid that is derived from a public rent or tax subsidy program.
(3) Except for dwellings rented from a county or municipal housing authority, a claim for relief may not be allowed on rented lands or rented dwellings that are not subject to Montana property taxes during the claim period.
(4) A person filing a false or fraudulent claim under the provisions of 15-30-2337 through 15-30-2341 must be charged with the offense of unsworn falsification to authorities pursuant to 45-7-203 . If a false or fraudulent claim has been paid, the amount paid, penalties, and interest may be recovered as provided in 15-1-216 .

Legislative History

En. Sec. 7, Ch. 584, L. 1981; amd. Sec. 3, Ch. 134, L. 1983; amd. Sec. 2, Ch. 559, L. 1989; amd. Sec. 4, Ch. 543, L. 1997; amd. Sec. 8, Ch. 147, L. 2009; Sec. 15-30-177 , MCA 2007; redes. 15-30-2341 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 5, Ch. 308, L. 2015.