Montana § 15-6-241 Mobile Home Exemption

Montana Statutes

§ 15-6-241 — Mobile Home Exemption

Montana § 15-6-241

Title 15TAXATION

Ch. 6PROPERTY SUBJECT TO TAXATION

Part 2Tax-Exempt Property

This text of Montana § 15-6-241 (Mobile Home Exemption) 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. § 15-6-241 (2026).

Text

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.

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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.