Montana property tax by county

Property tax rate by county in Montana

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Montana's income and retirement taxes, see Montana income tax and Montana retirement taxes.

How does Montana assess homes for property tax?

Montana does not use a single assessment ratio. The county assesses your home at 100% of market value, then applies a small tax rate percentage to get the taxable value that mill levies are charged against, and as of 2026 that percentage is graduated. A qualifying primary residence or registered long-term rental is taxed at 0.76% on the first $378,000 of market value, 0.90% from there to $756,000, 1.10% up to about $1,512,000, and 1.90% above that, with each slice taxed at its own rate. Homes not enrolled as a homestead or long-term rental, including second homes, short-term rentals and vacant residential lots, are taxed at a flat 1.90%.

Montana reappraises residential, commercial and agricultural land on a two year cycle, so your assessed market value normally holds for two years before it is reset. The current cycle covers 2025 and 2026 using a valuation date of January 1, 2024, which is why a notice you receive today reflects the market as of that earlier date.

Is there a homestead exemption in Montana?

Montana's homestead benefit is a lower tax rate, not a dollar amount subtracted from your value, so there is no exemption figure to quote. To qualify, the home must be your principal residence for at least seven months a year, you or your revocable trust must own it, you must be current on your property taxes, and it must be the only home you claim. Most owners who received the 2025 rebate and still live in the same home stay enrolled automatically, but you must apply if you bought, sold or moved. A home that does not enroll is taxed at the flat 1.9% rate instead, so enrollment matters.

Other state relief for homeowners:

• Seniors and disabled owners: The Property Tax Assistance Program cuts the tax rate on a low-income owner's primary residence by 30%, 50% or 80% rather than exempting a set number of dollars, and the break only reaches the first $418,000 of market value. You must own or be buying the home and live in it at least seven months a year. For tax year 2026 a single filer qualifies with income under $29,037 and a married filer or head of household under $38,917, and where you land inside those bands decides which reduction you get. Applications are due April 15 and the bands are adjusted annually for inflation. Separately, Montanans 62 and older with household income under $45,000 can claim the Elderly Homeowner/Renter Credit, a refundable income tax credit worth up to $1,150 that does not change your property tax bill itself.
• Disabled veterans: The Montana Disabled Veterans program lowers the tax rate on a qualifying veteran's home by 50%, 70%, 80% or 100% depending on income and filing status, so the benefit is a percentage rather than a dollar exemption. You need a VA letter showing a current 100% service-connected disability rating, and you must own the home and live in it at least seven months a year. For tax year 2026 the income ceilings are $62,598 filing single, $72,229 married or head of household, and $54,573 for an unmarried surviving spouse. Applications are due April 15, and a late one is considered for the following year.
• Montana also runs a Disabled First Responder program that reduces the rate on a qualifying responder's or surviving spouse's home by 50% to 100%, and a Land Value Property Tax Assistance program for owners whose land has become worth far more than the house on it and has been in the family at least 30 years. Both work as rate reductions, not dollar exemptions. Note that a Montana homestead declaration is a creditor protection for your home equity and has nothing to do with property tax.

Montana sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Montana?

Montana bills once and you pay in two halves. The first half is due by 5 p.m. on November 30, or 30 days after the notice is mailed if that falls later, and the second by 5 p.m. on May 31. Anything unpaid after May 31 is delinquent, picks up a 2% penalty and accrues interest monthly. Owners of a primary residence can instead enroll in an alternative schedule spreading the bill over seven monthly payments from November through May.

Montana splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Montana?

You contest the assessed value with the County Tax Appeal Board, then the Montana Tax Appeal Board, then district court. The filing deadline is typically 30 days from the date on your classification and appraisal notice. There are two routes and both start from the date on your notice. You can ask the Department of Revenue for a free informal review by filing Form AB-26 within 30 days, which puts an appraiser back on the file, or skip that and appeal straight to your County Tax Appeal Board within the same 30 days. If you take the informal route first you still get 30 days from the department's decision to reach the county board. A request filed after the 30 day window is still accepted up to June 1, but any value change then applies only to the following tax year.

Montana property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.