Property Tax Library

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PROPERTY TAX EDUCATION

Property Tax Overview (updated July 2025)
2026 Legislative Days Presentations (coming soon)
- Property Tax 101
- Property Tax 201

Montana Property Tax System

REPORTS
- HB 231 & SB 542: Property Tax Changes Summary (Legislative Services Division, May 2025)
- Property Tax Assistance Programs (Revenue Interim Committee, May 2024)
- Legal Analysis of Property Tax Classes & Rates (Revenue Interim Committee, February 2026)
- Legal Framework for Property Valuation (Revenue Interim Committee, March 2024)
- Property Classification Overview & History (Revenue Interim Committee, September 2025)
- Revaluation Cycles in Montana and the U.S. (Revenue Interim Committee, March 2024)
- Property Tax Limits (Revenue Interim Committee, September 2023)
VIDEOS
- Lunch & Learn: Property Tax and School Funding Data Tool (October 2024)
- Lunch & Learn: Property Tax Assistance (Lunch & Learn, October 2024)
  - Property Tax Assistance Presentation

National Property Tax Studies

REPORTS
- 50-State Property Tax Comparison Study (Lincoln Institute of Land Policy, April 2026)
PRESENTATIONS
- Comparison of State Property Tax Systems (Lincoln Institute of Land Policy, November 2021)
- Property Tax Relief for Homeowners (Lincoln Institute of land Policy, January 2022)
EXTERNAL LINKS
- Best Practices: Lincoln Institute of Land Policy Reports to MARA & RIC
- Homeowner Property Tax Relief Report (Lincoln Institute of Land Policy)

Property Tax Topics (2025-2026 Interim)

REPORTS
- SJ 8: Special District Overview (Revenue Interim Committee, September 2025)
- Special Districts: Statutory Authority (Local Government Interim Committee, September 2021)
- Special District Financing: Methods & Limits (Revenue Interim Committee, January 2026)
- Voted Levies (Revenue Interim Committee, March 2024)
- Voted Levies & Bonds: Data (Revenue Interim Committee, February 2026)

Counties & Cities

Entitlement Share (Legislative Fiscal Division, January 2023)

Schools

School Funding Library
2025 Session Legislative Changes to School Funding: HB 483 & HB 156 (Montana Legislature, September 2025)

Exemptions, Abatements, Tax Increment Financing (TIF)

EXEMPTIONS & ABATEMENTS REPORTS
- Options for Establishing a Property Tax Exemption Review Process (Revenue Interim Committee, May 2026)
- Real Property Tax Exemptions Audit Follow-Up (Legislative Audit Division, December 2025)
- Real Property Tax Exemptions (Performance Audit, Legislative Audit Division, May 2023)
- Fiscal Impacts of Property Tax Exemptions & Abatements (Megan Moore, November 2023)
TAX INCREMENT FINANCING REPORTS
- TIF Basics (Megan Moore, November 2023)
- TIF: Duration of Districts (Revenue Interim Committee, March 2024)
- TIF: Reporting in Montana & U.S. (Revenue Interim Committee, March 2024)
- MARA TIF Follow-Up: Tax Increment Financing (November 2021)
- MARA TIF Overview: Tax Increment Financing (August 2021)
- Tax Increment Financing: Administration & Impact (Performance Audit, Legislative Audit Division, February 2018)
VIDEOS
- Property Tax Study: Exemptions (Revenue Interim Committee, September 19, 2023)

Specific Property Tax Classes

CENTRALLY ASSESSED & INTANGIBLE PERSONAL PROPERTY
- SJ 23: Updated Overview of Classification, Assessment, and Taxation (December 2017)
- SJ 23: Updated Overview of Selected States’ Methods for Valuing Centrally Assessed Property (December 2017)
- Overview of Intangible Personal Property Exemption: Constitution, Statute, Administrative Rules, and Court Decisions (Jaret Coles, June 16, 2022)
- Selected States’ Treatment of Intangibles (Megan Moore, June 16, 2022)
- Discussion on the Intangible Personal Property Exemption of Centrally Assessed Property (Doug Roehm, DOR, September 15, 2022)
- IPP and Goodwill Exemptions: General Issues and State Comparison (Jared Isom, DOR, September 15, 2022)
AGRICULTURAL PROPERTY
- Slides: Overview of Agricultural Land Valuation (Department of Revenue, September 2017)
- Agricultural Land Classes (Kurt Swimley, October 2023)
- Residential vs Nonqualified Agricultural Land Classification & Valuation (Department of Revenue, April 2022)
- HJ 22 Study: Montana History of Agricultural Classification and Valuation (Megan Moore, March 2018)
- HJ 22: Eligibility for Agricultural Classification in Selected States (Megan Moore, December 2017)

Historical Materials

This section includes past publications that may not reflect current laws.

Property Tax in Montana: A Brief History (Legislative Services Division, August 2023)
Max Mill Levy: Overview & History (Revenue Interim Committee, September 2023)
Residential Property Tax (Revenue Interim Committee, September 2022)
Property Tax Model: Newly Taxable Impacts (May 2022)
Reappraisal Impacts on Property Taxes Paid (January 2022)
Local Government & Property Taxes in Montana (June 2020)
Property Tax Statutory Authority (Revenue Interim Committee, March 2020)
Property Tax Revenues in Montana (Legislative Fiscal Division, January 2020)

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