Montana § 15-6-701 Property Tax Assistance For Primary Residences

Montana Statutes

§ 15-6-701 — Property Tax Assistance For Primary Residences

Montana § 15-6-701

Title 15TAXATION

Ch. 6PROPERTY SUBJECT TO TAXATION

Part 7Primary Residence Property Tax Assistance

This text of Montana § 15-6-701 (Property Tax Assistance For Primary Residences) 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. § 15-6-701 (2026).

Text

15-6-701 . Property tax assistance for primary residences.

(1)A county shall provide property tax assistance to owners of primary residences certified by the department of revenue pursuant to 15-6-703 . The assistance is provided with funding from the state property tax assistance account distributed to the county as provided in 15-6-702 .

(2)(a) Except as provided in subsection (2)(b), the county treasurer shall provide the property tax assistance distributed pursuant to 15-6-702 to each primary residence by listing the property tax assistance amount as a credit on the property tax bill as provided in 15-16-101 (2)(a)(v).

(b)If the property tax assistance calculated pursuant to 15-6-702 (2). exceeds the property tax billed for an individual property, the county may retain the revenue t

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15-6-701 . Property tax assistance for primary residences. (1) A county shall provide property tax assistance to owners of primary residences certified by the department of revenue pursuant to 15-6-703 . The assistance is provided with funding from the state property tax assistance account distributed to the county as provided in 15-6-702 .
(2) (a) Except as provided in subsection (2)(b), the county treasurer shall provide the property tax assistance distributed pursuant to 15-6-702 to each primary residence by listing the property tax assistance amount as a credit on the property tax bill as provided in 15-16-101 (2)(a)(v).
(b) If the property tax assistance calculated pursuant to 15-6-702 (2). exceeds the property tax billed for an individual property, the county may retain the revenue that exceeds the property tax billed.
(3) The owner of a primary residence that receives property tax assistance under this section is not prohibited from receiving property tax assistance under another property tax assistance program.
(4) State property tax assistance provided to counties pursuant to this section may not affect the maximum mill calculation in 15-10-420 .