15-6-703 . Certification of primary residence for state property tax assistance -- rulemaking -- definition.
(1)To receive state property tax assistance pursuant to 15-6-701 , the owner of a primary residence shall apply to the department for certification of the primary residence.
(2)(a) To receive state property tax assistance for the tax year in which the application is first made, the owner shall apply electronically or by mail on a form prescribed by the department and postmarked by March 1. Approved applications received electronically or postmarked after March 1 apply to the following tax year.
(b)Once approved, the certification remains effective until:
(i)there is a change in ownership of the property;
(ii)the owner no longer uses the dwelling as a primary residence; or
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15-6-703 . Certification of primary residence for state property tax assistance -- rulemaking -- definition. (1) To receive state property tax assistance pursuant to 15-6-701 , the owner of a primary residence shall apply to the department for certification of the primary residence.
(2) (a) To receive state property tax assistance for the tax year in which the application is first made, the owner shall apply electronically or by mail on a form prescribed by the department and postmarked by March 1. Approved applications received electronically or postmarked after March 1 apply to the following tax year.
(b) Once approved, the certification remains effective until:
(i) there is a change in ownership of the property;
(ii) the owner no longer uses the dwelling as a primary residence; or
(iii) the owner applies for state property tax assistance for a different primary residence.
(c) If certification is terminated pursuant to subsection (2)(b), the owner shall submit a new application to the department to reestablish the certification.
(d) An application for state property tax assistance must be submitted on a form prescribed by the department and must contain:
(i) a written declaration made under penalty of perjury that the applicant owns and maintains the land and improvements as the primary residence. The application must state the penalty provided for in 15-6-704 .
(ii) the geocode or other property identifier for the primary residence for which the applicant is requesting the state property tax assistance;
(iii) the social security number of the applicant; and
(iv) any other information required by the department that is relevant to the applicant's eligibility.
(3) (a) Except as provided in subsection (3)(b), class four residential property owned by an entity is not eligible to receive the state property tax assistance.
(b) The trustee of a grantor revocable trust may apply for state property tax assistance for a primary residence on behalf of the trust if the dwelling meets the definition of a primary residence for the grantor.
(4) The department may adopt rules, prepare forms, and maintain records that are necessary to implement this section.
(5) (a) For the purposes of 15-6-704 , 15-6-705 , and this section, "primary residence" means a class four residential property:
(i) that is a single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home, or mobile home;
(ii) in which an owner can demonstrate the owner owned and lived for at least 7 months of the year;
(iii) that is the owner's only primary residence;
(iv) for which the value of the residential dwelling is $1 million or less; and
(v) for which the owner made payment of the assessed Montana property taxes.
(b) An owner who cannot meet the requirements of subsection (5)(a)(ii) because the owner's primary residence changed during the tax year to another primary residence may still qualify if the owner paid the Montana property taxes while residing in each primary residence for a total of at least 7 consecutive months of the tax year. The department shall establish rules for determining the property tax assistance when the primary residences are in different counties.