15-1-2302. (Temporary) Property tax rebate — manner of claiming — limitations — appropriation. (1) Subject to the conditions provided for in this part, there is a rebate of Montana property taxes in the amount of:

Terms Used In Montana Code 15-1-2302

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Grantor: The person who establishes a trust and places property into it.
  • Montana property taxes: means the ad valorem property taxes, special assessments, and other fees imposed on property classified under 15-6-134 that is a single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home, or mobile home and as much of the surrounding land, not exceeding 1 acre, as is reasonably necessary for its use as a dwelling and that were assessed and paid by the taxpayer as follows:

    (a)for tax year 2022, the amount of Montana property taxes assessed and paid is equal to the total amount billed by the local government for the dwelling as shown on the 2022 property tax bill received by the taxpayer; and

    (b)for tax year 2023, the amount of Montana property taxes assessed and paid is equal to the total amount billed by the local government for the dwelling as shown on the 2023 property tax bill received by the taxpayer. See Montana Code 15-1-2301

  • Owned: includes purchasing under a contract for deed and being the grantor or grantors under a revocable trust indenture. See Montana Code 15-1-2301
  • Property: means real and personal property. See Montana Code 1-1-205
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
  • Trustee: A person or institution holding and administering property in trust.

(a)$500 or the amount of total property taxes paid, whichever is less, for tax year 2022; and

(b)$500 or the amount of total property taxes paid, whichever is less, for tax year 2023.

(2)The rebate provided for in subsection (1) is for Montana property taxes assessed to and paid by a taxpayer or taxpayers on property they owned and occupied as a principal residence during the relevant tax year.

(3)The department shall mail a notice to potential claimants by June 30, 2023, for tax year 2022 and by June 30, 2024, for tax year 2023. Receipt of a notice does not establish that a taxpayer or property owner is eligible for a rebate, and a taxpayer who does not receive a notice may still be eligible to claim a rebate. All taxpayers, regardless of the receipt of notice, shall claim a rebate as provided in subsection (5).

(4)Except as provided in subsections (5)(c) and (5)(d), a single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home, or mobile home and as much of the surrounding land, not exceeding 1 acre that is owned by an entity is not eligible to claim the rebate.

(5)(a) All claims for this property tax rebate must be submitted to the department electronically or by mail for each tax year the rebate is claimed.

(i)Electronic claims must be submitted between August 15 and October 1 each year through the department’s website.

(ii)Claims submitted by mail must be made on a form prescribed by the department and postmarked by October 1 each year.

(b)Subject to subsections (5)(c) and (5)(d), a claim for rebate must be submitted, under penalty of false swearing and the penalties provided in 15-1-2303, on a form prescribed by the department and must contain:

(i)an affirmation that the claimant owns and maintains the land and improvements as the principal residence as defined in 15-1-2301;

(ii)the geocode or other property identifier for the principal residence that the claimant is requesting the rebate on;

(iii)the social security number of the claimant, the claimant’s spouse, and any dependents; and

(iv)any other information as required by the department that is relevant to the claimant’s eligibility.

(c)The personal representative of the estate of a deceased taxpayer may execute and file the claim for rebate on behalf of a deceased taxpayer who qualifies for the rebate.

(d)The trustee of a grantor revocable trust may file a claim on behalf of the trust if the dwelling meets the definition of a principal residence for the grantor.

(6)Only one rebate for each tax year will be issued to a taxpayer for the Montana property taxes paid by the taxpayer for tax year 2022 and tax year 2023.

(7)If a debt is due and owing to the state, the department may offset the rebate in this section as provided in 15-30-2629, 15-30-2630, 17-4-105, or as otherwise provided by law.

(8)The payment of property tax rebates and administration costs related to paying property tax refunds under this section are statutorily appropriated, as provided in 17-7-502, from the general fund to the department of revenue for distribution to taxpayers and for related administration costs. (Terminates June 30, 2025–sec. 10, Ch. 47, L. 2023.)

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