Montana Property Tax Appeal Guide | Property Tax Edge
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Montana

Mountain · 56 counties

Complete property tax appeal guide for Montana homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Montana Department of RevenueModerate to Appeal
0.61%
Effective Tax Rate
Rank #35 nationally
100%
Assessment Ratio
100% of market value
$375,800
Median Home Value
latest Census/ACS estimate
$2,693
Median Annual Tax
Per year
1

Rapid home value appreciation in Bozeman and resort areas creating appeal opportunities

2

Elderly Homeowner Credit up to $1,150 for qualifying seniors 62+

3

Two-level appeal: County Tax Appeal Board, then State Tax Appeal Board

Appeal Deadline

30 days from the date on your notice; in an intervening year with no new notice the deadline is June 1

Montana reappraises on a two-year cycle and 2026 is the intervening year, so most owners received NO new classification and appraisal notice — in that case the fixed June 1 deadline governs and the 2026 window has closed. If you did receive a notice, you have 30 days from the date on it. Filing an AB-26 request for informal review with the Department RESETS the clock: you then get 30 days from the Department determination letter to appeal to the County Tax Appeal Board. AB-26 is one application per cycle, not a second bite. The older 30-days-or-first-Monday-in-June formulation was removed from §15-15-102 in 2023.

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Montana's Assessment Ratio

100%
100% of market value

Montana assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

How to Appeal Your Property Tax in Montana

1

Receive assessment notice

2

File appeal with County Tax Appeal Board within 30 days

3

Attend Board hearing

4

Appeal to State Tax Appeal Board (STAB) within 30 days

5

Further appeal to District Court

Appeal Body
County Tax Appeal Board → State Tax Appeal Board → District Court

Exemptions & Relief Programs

Homestead Exemption
No traditional homestead; Elderly Homeowner/Renter Credit available
Senior / Disabled Exemption
Elderly Homeowner/Renter Credit: up to $1,150 for 62+ with income under $45,000

Key Statutes & Legal References

§
MCA §15-8-111 (100% market value)
§
MCA §15-8-601 (appeal to county board)
§
MCA §15-2-301 (State Tax Appeal Board)

Montana Property Tax Code

Governing Code
Montana Code Annotated — Title 15 (Taxation)
Assessment Authority
Montana Department of Revenue
Appeal Board
State Tax Appeal Board
Assessment Cycle
Biennial

Key Statutes

MCA §15-7-102
Assessment of Real Property
Requires the Department of Revenue to assess all taxable property.
MCA §15-15-102
Informal Appeal
Establishes the informal appeal process to the Department of Revenue.
MCA §15-2-302
State Tax Appeal Board
Creates the State Tax Appeal Board for formal property tax appeals.
MCA §15-6-134
Class Four Property (Residential)
Classifies residential property (class 4) and establishes the applicable tax rates (graduated homestead rates under 2025 HB 231).

Major Exemptions

Elderly Homeowner/Renter Credit
Age 62+, income limits
Up to $1,150 credit
Property Tax Assistance Program
Income limits, owner-occupied
Reduced tax rate
Official Code

Montana Appeal Tools

Use these tools to build your appeal case for Montana:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Montana Calculator

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$
Assessment ratio: 100% · Rate: 0.61%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
Rapid appreciation in resort areas (Bozeman, Missoula) creating many appeal opportunities

Taxing Authority

County Assessor (DOR)
Assessment Frequency
Annual

Ready to Appeal Your Montana Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Montana's assessment ratio study

How closely Montana assessors' values actually track real sale prices — and whether you can use that in an appeal.

No usable published study

There is no state ratio study to cite — appeal to the county AO and the Montana Tax Appeal Board purely on market value evidence, since sales data and any internal ratio analysis are confidential.

Official Montana dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Montana

Montana has NO supplemental assessment — no extra bill on purchase or completion. The off-cycle risks are DOR 'revised assessments' for escaped/omitted property, which can reach back 10 years (but only against the same owner) and carry a 30-day conference/appeal window, plus the 30-day AB-26 informal review after any reappraisal notice.

Revised assessment / escaped or omitted property

The Department of Revenue (Montana assesses centrally) discovers property that escaped assessment, was erroneously assessed, or was omitted from taxation — assessable only while under the ownership/control of the same person who owned it when it escaped.

Appeal window: The revised-assessment notice must offer a conference with the DOR if requested within 30 days after notice; an aggrieved party (or a taxpayer who skipped the conference) may appeal to the county tax appeal board within 30 days of receipt of the revised assessment or the post-conference determination.30 days

Informal classification and appraisal review (Form AB-26)

Taxpayer disagrees with the classification or appraised value on a DOR classification/appraisal notice, or needs factual property-record corrections.

Appeal window: Submit Form AB-26 within 30 days of the date on the classification and appraisal notice; alternatively (or after the AB-26 decision) appeal to the county tax appeal board within 30 days of the notice or of the AB-26 determination.30 days

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

Build your Montana appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

Build my packet

Montana property tax appeals — frequently asked questions

When is the property tax appeal deadline in Montana?+

In Montana, the appeal window is 30 days from the date on your notice; in an intervening year with no new notice the deadline is June 1. Montana reappraises on a two-year cycle and 2026 is the intervening year, so most owners received NO new classification and appraisal notice — in that case the fixed June 1 deadline governs and the 2026 window has closed. If you did receive a notice, you have 30 days from the date on it. Filing an AB-26 request for informal review with the Department RESETS the clock: you then get 30 days from the Department determination letter to appeal to the County Tax Appeal Board. AB-26 is one application per cycle, not a second bite. The older 30-days-or-first-Monday-in-June formulation was removed from §15-15-102 in 2023. Always confirm the exact date with your local county assessor (dor) or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Montana?+

The general process: 1) Receive assessment notice; 2) File appeal with County Tax Appeal Board within 30 days; 3) Attend Board hearing; 4) Appeal to State Tax Appeal Board (STAB) within 30 days; 5) Further appeal to District Court. Appeals are heard by the County Tax Appeal Board → State Tax Appeal Board → District Court.

What is the average property tax rate in Montana?+

Montana's effective property tax rate is about 0.61% of value — roughly $2,693 per year on the state's median home value of $375,800. Assessments are made at 100% of market value.

What exemptions can lower my property tax in Montana?+

Common relief includes the homestead exemption (No traditional homestead; Elderly Homeowner/Renter Credit available) and senior relief (Elderly Homeowner/Renter Credit: up to $1,150 for 62+ with income under $45,000). Eligibility and amounts vary — check with Montana Department of Revenue.

Is it worth appealing my property taxes in Montana?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.