15-6-311. Disabled veteran program. (1) The residential real property of a qualified veteran or a qualified veteran’s spouse is eligible to receive a tax rate reduction as provided in 15-6-302 and this section.

Terms Used In Montana Code 15-6-311

  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Qualified veteran: means a veteran:

    (a)who was killed while on active duty or died as a result of a service-connected disability; or

    (b)if living:

    (i)was honorably discharged from active service in any branch of the armed services; and

    (ii)is currently rated 100% disabled or is paid at the 100% disabled rate by the U. See Montana Code 15-6-301

  • Qualifying income: means :

    (a)the federal adjusted gross income excluding capital and income losses of an applicant and the applicant's spouse as calculated on the Montana income tax return for the prior year;

    (b)for assistance under 15-6-311, the federal adjusted gross income excluding capital and income losses of an applicant as calculated on the Montana income tax return for the prior tax year; or

    (c)for an applicant who is not required to file a Montana income tax return, the income determined using available income information. See Montana Code 15-6-301

(2)Property qualifying under subsection (1) and owned by a qualified veteran is taxed at the rate provided in 15-6-134 multiplied by a percentage figure based on the applicant’s qualifying income determined from the following table:

Income Income Percentage
Single Person Married Couple Multiplier
Head of Household
$0 – $45,803 $0 – $54,963 0%
$45,804 – $50,384 $54,964 – $59,544 20%
$50,385 – $54,963 $59,545 – $64,124 30%
$54,964 – $59,554 $64,125 – $68,705 50%