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Montana Code Annotated
Title 15
Chapter 6
Part 2
Tax-Exempt Property
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15-6-201
Governmental, charitable, and educational categories -- exempt property
15-6-202
Freeport merchandise and business inventories exemption -- definitions
15-6-203
Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts
15-6-204
Money and credits exemption
15-6-205
State water conservation projects exempt
15-6-206
Irrigation and drainage facilities -- when exempt
15-6-207
Agricultural producer exemptions -- products -- unused beet equipment -- low-value buildings, implements, and machinery
15-6-208
Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite
15-6-209
Community services buildings exempt
15-6-210
Repealed
15-6-211
Repealed
15-6-212
Repealed
15-6-213
Down-hole equipment in oil and gas wells exempt
15-6-214
Terminated
15-6-215
Exemption for motion picture and television commercial property
15-6-216
Exemption of improvements made to commercial buildings to remove barriers to persons with disabilities
15-6-217
Exemption for vehicle of certain health care professionals
15-6-218
Intangible personal property exemption
15-6-219
(Temporary) Personal and other property exemptions
15-6-220
Agricultural processing facilities exemption
15-6-221
Exemption for rental housing providing affordable housing to lower-income tenants
15-6-222
Repealed
15-6-223
Timber exemption
15-6-224
Nonfossil energy generation
15-6-225
Small electrical generation equipment exemption
15-6-226
Terminated
15-6-227
Property on railroad land leased by nonprofit organizations
15-6-228
Property subject to registration fee
15-6-229
Exemption for land adjacent to transmission line right-of-way easement -- application -- limitations
15-6-230
Temporary exemption for certain tribal property -- rulemaking
15-6-231
Terminated
15-6-232
Terminated
15-6-233
Terminated
15-6-234
Duty to report change in use
15-6-235
New property tax exemptions -- department notification to local governments
15-6-236
reserved
15-6-237
Periodic review of exempt property -- rulemaking
15-6-238
Public information on exempt property
15-6-239
reserved
15-6-240
Intangible land value property exemption -- application procedure
15-6-241
Mobile home exemption
15-6-242
Exemption -- abandoned housetrailer, manufactured home, or mobile home
15-6-243
Fiber optic or coaxial cable abatement -- wireless infrastructure abatement -- review and comment by local taxing jurisdictions
15-6-244
Temporary exemption for residential subdivision development -- rulemaking
15-6-245
(Effective January 1, 2027) Statement of potential tax liability -- rulemaking authority