info Important: We are unable to accept the 2022 Montana Property Tax Rebate Claim Form (MPTR22). The new 2023 Montana Property Tax Rebate Claim Form (MPTR23) will be available on our website starting August 15.
Apply for the Property Tax Rebate
Where is My Rebate?
The Property Tax Rebate is a rebate of up to $675 per year of property taxes paid on a principal residence. There is a rebate available for property taxes paid for Tax Year 2023.
The rebate is $675 or an amount not to exceed the property taxes paid on a principal Montana residence for tax year 2023.
For example, if you paid $425 in property taxes on your principal Montana residence in 2023, you would receive a $425 property tax rebate.
If you paid $1,200 in property taxes on a principal residence in 2023, you would receive a $675 property tax rebate.
Types of eligible residences:
To qualify, you must be a Montana taxpayer who was billed and paid property taxes on your principal residence, and have done the following :
Only one rebate per household is permitted.
Taxpayers who may claim a rebate are individuals, deceased individuals, grantors of grantor trusts, and beneficiaries of revocable living trusts (see FAQs for more information) if they meet the qualifications.
Homes held in an LLC or corporation aren’t eligible for the rebate, even if a member or shareholder lived in the home for more than seven months during the claim year. Estates and trusts, other than grantor revocable trusts, are not eligible for the rebate.
Only property taxes paid on the dwelling and up to one acre of land surrounding it can be used to claim the rebate. If your property is larger than one acre, you can use our calculator to determine the amount of property taxes to report on your claim.
If you moved during a claim year from one principal residence to another principal residence, you can qualify for the Property Tax Rebate if you paid the Montana property taxes while residing in each principal residence for a total of at least 7 consecutive months during the calendar year of the claim year.
Types of ineligible residences:
We will begin accepting claims for the rebate for Tax Year 2023 on August 15, 2024 and all claims must be filed by October 1, 2024. We cannot accept any claims for Tax Year 2023 after this date .
Rebates filed online will be issued within 30 days of filing a claim. Paper claims may take up to 90 days to process. After your rebate is processed, please allow at least 4 weeks for delivery before contacting us regarding your check. Rebate checks will be mailed to the taxpayer; direct deposit is not available.
There were several rebate scams last year during the application period. Please watch for DOR Communications for the most up-to-date information.
The department will begin accepting online claims starting August 15, 2024 through October 1, 2024 at 11:59 p.m. Paper claim forms that are postmarked on October 1, 2024 will be accepted.
For Tax Year 2023, a principal residence is one in which an individual or the grantor of a grantor revocable trust:
A geocode is a 17-digit code that identifies your property.
You must report your principal residence’s geocode on your claim.
Montana Cadastral is the best way to find your geocode. Use this step-by-step guide to locate your geocode on Montana Cadastral. If you’re having trouble accessing Cadastral, here are some other options to find your geocode.
This website reports ownership records for Tax Year 2024 only. If you no longer own this residence, your Property Record will display the new owner’s name. If you meet the qualifications to claim the Property Tax Rebate for Tax Year 2023, report the Property Number (geocode) on your claim.
Some counties report the geocode on the property tax bill. However it may not have the 17 digit code required to complete your claim. Instead, it is reported as a 15 digit code. If you use the partial geocode found on your property tax bill, report the two digits for your county found on this list as the first two numbers, followed by the 15 digit code reported on your property tax bill.
Contact your local county office . Some counties may have a website to locate your property tax information that lists your geocode.
No. The Property Tax Assistance Program (PTAP) is a program designed to provide relief for Montana residents who are on a fixed income by reducing their property tax rate on their principal residence. Refer to our website here for more information regarding the PTAP program.
The Property Tax Rebate is a rebate of up to $675 of property taxes paid on a principal Montana residence. The application period opens August 15 and closes October 1.
The types of principal residences that qualify include single-family homes, apartments, condominiums, trailers, manufactured homes, and mobile homes including up to one acre of surrounding land.
Grantor revocable trusts and revocable living trusts (that own the home for the benefit of the individual beneficiary living in the home) are the only types of trusts that qualify for the rebate.
To qualify, the grantor must have lived in the home for at least seven months of the year.
The trust must have owned the home for at least seven months and been billed and paid the property taxes for that year.
The personal representative of the estate of a deceased taxpayer may file the claim for rebate on behalf of a deceased taxpayer who qualifies for the rebate.
You must have lived in your Montana home as a principal residence for at least 7 months during 2023.
Renters do not qualify for the Property Tax Rebate.
You must have owned the home and lived in it for at least seven months during 2023 to claim the rebate .
Yes. For purposes of the rebate, taxpayers that owned a principal residence under a contract for deed in Tax Year 2023 qualify for the rebate if they meet all other eligibility requirements.
Property classified as a “vacant residential lot” is not eligible for the property tax rebate. HB 222 defines “Montana property taxes” as those taxes, assessments, and other fees on certain Class 4 (15-6-134, MCA) property.
Significantly, HB 222 does not include all Class 4 property. Instead, HB 222 authorizes a rebate only for Class 4 property that is classified as, “[A] single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home, or mobile home.” Vacant residential lots are a type of Class 4 property that House Bill 222 excludes from the list of eligible property taxes.
Additionally, the property tax rebate is associated with a principal residence for which the owner was assessed (and paid) property taxes. Because most RVs and campers are not subject to property taxes, they do not qualify as a principal residence and are ineligible for the property tax rebate—even if it is parked upon land owned by the taxpayer.
In certain circumstances, however, a property owner who resided in an RV or camper during 2023 may qualify for a property tax rebate. In addition to satisfying all other criteria, the RV or camper must have been: affixed to the real property; reported to the department for property tax purposes; and assessed (and paid) property taxes as a mobile home in 2023.
Yes. Property taxes paid on your residence that is a mobile home, manufactured home, or trailer are eligible to claim for purposes of the rebate.
To claim the rebate for Tax Year 2023, report the amount of taxes paid on the 2023 property tax bill, with the first due date being May 2023.
Property owned by an entity, such as an LLC or a corporation, is not eligible for the rebate.
If your property is owned by an entity, do not complete or file a rebate claim.