Montana Title 15. Taxation § 15-30-2338. Residential property tax credit for elderly--eligibility--disallowance or adjustment

(1) In order to be eligible to make a claim under 15-30-2337 through 15-30-2341, an individual:

(2) A person is not disqualified as a claimant if the person changes residences during the claim period, provided that the person occupies one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months during the claim period.

(3) A claim is disallowed if the department finds that the claimant received title to the claimant's homestead primarily for the purpose of receiving benefits under 15-30-2337 through 15-30-2341.

(4) When the landlord and tenant have not dealt at arm's length and the department judges the gross rent charged to be excessive, the department may adjust the gross rent to a reasonable amount.