Mont. Code Ann. § 15-6-228 — Property Subject To Registration Fee

15-6-228 . Property subject to registration fee. The following property that is subject to a registration fee is exempt from property taxation:
(1) truck canopy covers or toppers and campers;
(2) motor homes;
(3) all watercraft;
(4) all trailers, semitrailers, pole trailers, and travel trailers as those terms are defined in 61-1-101 ;
(5) all vehicles registered under 61-3-456 ;
(6) (a) buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors, including buses, trucks, and truck tractors apportioned under Title 61, chapter 3, part 7; and
(b) personal property that is attached to a bus, truck, or truck tractor that is exempt under subsection (6)(a);
(7) motorcycles and quadricycles; and
(8) light vehicles as defined in 61-1-101 .