Montana Title 15. Taxation § 15-6-701. Property tax assistance for primary residences

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-6-701. Property tax assistance for primary residences - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-code-ann-sect-15-6-701/

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