State guide
Montana property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for Montana are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Montana property taxes work
Montana is unusual: the state itself — the Department of Revenue — appraises every property, on a two-year reappraisal cycle, while county treasurers send the bills. Payments split into halves: November 30 and May 31.
In reappraisal years the DOR mails a classification and appraisal notice in the summer, and everything keys off its date: you have 30 days to request an informal review (Form AB-26) with the department, or to appeal directly to your County Tax Appeal Board through the county clerk and recorder.
The County Tax Appeal Board is independent of the DOR, and its decisions climb to the Montana Tax Appeal Board and the courts. Practical note: filing the AB-26 first preserves your rights and resolves most disputes without a hearing.
Relief has moved fast in recent sessions — rebate programs, a homestead-style rate structure for primary residences, and the long-standing elderly homeowner/renter income-tax credit — so the current year's programs are always worth a fresh look on the DOR's site.
When payments are due
Two halves: November 30 and May 31.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| First half (2026 taxes) | November 30, 2026 | December 1, 2026 | Bills mail in October–November from the county treasurer; late halves accrue penalty and interest |
| Second half | May 31, 2027 | June 1, 2027 |
How to appeal your assessment
The statewide rule: Within 30 days of the date on your classification and appraisal notice: file Form AB-26 for an informal DOR review, or appeal directly to your County Tax Appeal Board via the county clerk
Notices mail statewide in reappraisal (odd) years — the 30-day window is the whole game. Outside notice years you can still AB-26 for changes, but the reappraisal notice is the moment.
- Read your classification and appraisal noticeIt shows the DOR's new market value and classification for the two-year cycle — and its date starts your 30-day clock.
- File Form AB-26 within 30 daysThe informal review with the DOR — free, online or paper — resolves most residential disputes and preserves your appeal rights.
- Or go straight to the County Tax Appeal BoardFile with your county clerk and recorder within the same 30 days if you'd rather skip the informal step.
- Attend the CTAB hearingAn independent citizen board hears your comparable sales and condition evidence.
- Escalate if neededCTAB decisions appeal to the Montana Tax Appeal Board, then district court.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Primary-residence rate relief | Recent legislation gives owner-occupied primary residences a lower effective tax rate structure than second homes and rentals — applied through the DOR's homestead declaration process | Declare per DOR instructions |
| Elderly homeowner/renter credit | A refundable income-tax credit up to about $1,150 for Montanans 62+ under income limits — homeowners and renters alike | Claimed on the Montana income tax return |
| Disabled veteran assistance (MDV) | Rate reductions for 100% disabled veterans and unremarried surviving spouses under income limits | Annual application with the DOR (spring) |
Reassessment
The Montana DOR reappraises all residential property on a two-year cycle, with classification and appraisal notices in the summer of reappraisal years.
Value notices (Classification and appraisal notice) usually mail in summer (reappraisal years).
Common questions
- When are property taxes due in Montana?
- Halves: November 30 and May 31, billed by your county treasurer in the fall.
- How do I appeal my Montana appraisal?
- Within 30 days of the date on your classification and appraisal notice: file Form AB-26 with the Department of Revenue for a free informal review, or go straight to your County Tax Appeal Board through the county clerk. AB-26 first is the usual play.
- Why does the state, not the county, set my value?
- Montana centralizes appraisal in the Department of Revenue — counties bill and collect, but the value on your notice comes from the state's two-year reappraisal cycle.
- What relief does Montana offer homeowners?
- A lower rate structure for declared primary residences under recent legislation, the elderly homeowner/renter credit (up to ~$1,150, claimed on the state return at 62+), and rate reductions for 100% disabled veterans. Recent sessions have also run one-off rebates — check the DOR site each year.
- When is the next reappraisal?
- Values reset every two years on the state cycle, with notices the summer of reappraisal years — that notice's date starts your only 30-day appeal window for the cycle.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Montana DOR — informal review and formal appeal process — checked 2026-08-12
- Montana DOR — Form AB-26 — checked 2026-08-12
- Gallatin County — tax appeal information — checked 2026-08-12