1. (1) An owner must apply to the department in accordance with, and subject to the eligibility requirements of 15-6-405 or 15-6-411, MCA, as applicable, and this rule to receive the reduced tax rates.

2. (2) The department will accept applications for the reduced tax rates, in the form provided by the department, through U.S. mail or electronically. The application is available through the department’s regional offices or through the department’s website at homestead.mt.gov.

   1. (a) Mailed applications must be postmarked by March 1 of the year the reduced tax rates are claimed, and electronic applications must be submitted by 11:59:59 p.m. on March 1 of the year the reduced tax rates are claimed. Mailed applications postmarked after March 1 and electronic applications submitted after March 1 will be processed for the following year.
   2. (b) The department may waive the application deadline in (a) when extenuating circumstances exist that meet the criteria in 15-6-418, MCA. Examples of extenuating circumstances include natural disaster, hospitalization, physical illness, or infirmity. The department must document its justification for a deadline waiver.
3. (3) Temporary absences that affect occupancy of a principal residence such as admission to a hospital, nursing home, or similar facility for short-term medical or non-medical reasons, military deployments, or work assignments, do not change an owner’s principal residence for the purposes of the homestead rate.
4. (4) An applicant for reduced tax rates must provide the information in 15-6-405 or 15-6-411, MCA, as applicable, and any other information required by the department that is relevant to the applicant’s eligibility.

5. (5) In accordance with 15-6-411, MCA, the department may:

   1. (a) investigate the information provided in an application and an applicant’s continued eligibility; and
   2. (b) request an applicant to submit a new application or provide documentation to verify occupancy of their principal residence or property’s use as a long-term rental.

6. (6) An owner of a principal residence that has qualified for the homestead rate must notify the department, in writing through U.S. mail or electronically, within 30 days if any of the following events occurs:

   1. (a) there is a change in ownership of the property;
   2. (b) the owner no longer uses the dwelling as a principal residence; or
   3. (c) the owner applies for a homestead reduced tax rate for a different principal residence.

7. (7) An owner of a long-term rental property that has qualified for the rental rate must notify the department, in writing through U.S. mail or electronically, within 30 days if any of the following events occurs:

   1. (a) there is a change in ownership of the property;
   2. (b) the property is no longer rented to tenants as a dwelling; or
   3. (c) the terms of the lease change and the property no longer qualifies as a long-term rental.

Authorizing statute(s): 15-1-201, 15-6-425, MCA

Implementing statute(s): 15-1-201, 15-6-134, 15-6-402, 15-6-405, 15-6-411, 15-6-415, 15-6-418, MCA

History: NEW, 2026 MAR, Notice No. 2025-430, Eff. 1/10/26.