Montana § 15-6-203 Veterans' Exemptions -- Clubhouse -- Land -- Incompetent Veterans' Trusts

Montana Statutes

§ 15-6-203 — Veterans' Exemptions -- Clubhouse -- Land -- Incompetent Veterans' Trusts

Montana § 15-6-203

Title 15TAXATION

Ch. 6PROPERTY SUBJECT TO TAXATION

Part 2Tax-Exempt Property

This text of Montana § 15-6-203 (Veterans' Exemptions -- Clubhouse -- Land -- Incompetent Veterans' Trusts) 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. § 15-6-203 (2026).

Text

15-6-203 . Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts.

(1)(a) There is an exemption from taxation for a clubhouse, building, or land owned, rented, leased, or used primarily:

(i)by any society or organization of honorably discharged United States military personnel; and

(ii)for educational, fraternal, benevolent, or purely public charitable purposes rather than for gain or profit.

(b)The clubhouse or building exemption provided for in this section applies:

(i)to the personal property necessarily used in the building; and

(ii)even if a business, intended primarily for the use of the members, is required to be open to the public and is operated in a portion of the building.

(c)If property exempt under this subsection (1) is owned by someone other than th

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15-6-203 . Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts. (1) (a) There is an exemption from taxation for a clubhouse, building, or land owned, rented, leased, or used primarily:
(i) by any society or organization of honorably discharged United States military personnel; and
(ii) for educational, fraternal, benevolent, or purely public charitable purposes rather than for gain or profit.
(b) The clubhouse or building exemption provided for in this section applies:
(i) to the personal property necessarily used in the building; and
(ii) even if a business, intended primarily for the use of the members, is required to be open to the public and is operated in a portion of the building.
(c) If property exempt under this subsection (1) is owned by someone other than the society or organization, the savings from the property tax exemption must be realized by the society or organization.
(2) All property, real or personal, in the possession of legal guardians of incompetent veterans of U.S. military service or minor dependents of the veterans, when the property is funds or derived from funds received from the United States as pension, compensation, insurance, adjusted compensation, or gratuity, is exempt from all taxation as property of the United States while held by the guardian, but not after title passes to the veteran or minor in the minor's own right on account of removal of legal disability.

Legislative History

En. Sec. 2, p. 73, L. 1891; re-en. Sec. 3671, Pol. C. 1895; re-en. Sec. 2499, Rev. C. 1907; amd. Sec. 1, Ch. 97, L. 1911; amd. Sec. 1, Ch. 24, L. 1919; re-en. Sec. 1998, R.C.M. 1921; Cal. Pol. C. Secs. 3607 and 3611; amd. Sec. 1, Ch. 98, L. 1931; re-en. Sec. 1998, R.C.M. 1935; amd. Sec. 1, Ch. 85, L. 1965; amd. Sec. 1, Ch. 266, L. 1973; amd. Sec. 1, Ch. 361, L. 1973; amd. Sec. 1, Ch. 376, L. 1974; Clarified Sec. 1, Ch. 8, L. 1975; amd. Sec. 1, Ch. 325, L. 1975; amd. Sec. 1, Ch. 341, L. 1975; amd. Sec. 1, Ch. 442, L. 1975; amd. Sec. 3, Ch. 507, L. 1975; amd. Sec. 7, Ch. 548, L. 1975; amd. Sec. 2, Ch. 52, L. 1977; amd. Sec. 1, Ch. 87, L. 1977; amd. Sec. 2, Ch. 112, L. 1977; amd. Sec. 2, Ch. 126, L. 1977; amd. Sec. 2, Ch. 393, L. 1977; amd. Sec. 1, Ch. 413, L. 1977; amd. Sec. 1, Ch. 492, L. 1977; amd. Sec. 2, Ch. 576, L. 1977; R.C.M. 1947, 84-202(2); amd. Sec. 1, Ch. 204, L. 1999; amd. Sec. 1, Ch. 107, L. 2011; amd. Sec. 1, Ch. 249, L. 2017.