Montana Code Annotated — Title 15 (Taxation)
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 .
Source: view the official text
In this chapter (40 sections)
- 15-6-208 · Mineral Exemptions -- Small Coal Or Metal Mines Producer --…
- 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- 15-6-210 · Repealed
- 15-6-211 · Repealed
- 15-6-212 · Repealed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…
- 15-6-216 · Exemption Of Improvements Made To Commercial Buildings To…
- 15-6-217 · Exemption For Vehicle Of Certain Health Care Professionals
- 15-6-218 · Intangible Personal Property Exemption
- 15-6-219 · Personal And Other Property Exemptions
- 15-6-220 · Agricultural Processing Facilities Exemption
- 15-6-221 · Exemption For Rental Housing Providing Affordable Housing To…
- 15-6-222 · Repealed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…
- 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…
- 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…
- 15-6-241 · Mobile Home Exemption
- 15-6-242 · Exemption -- Abandoned Housetrailer, Manufactured Home, Or…
- 15-6-243 · Fiber Optic Or Coaxial Cable Abatement -- Wireless…
- 15-6-244 · Temporary Exemption For Residential Subdivision Development…
- 15-6-245 · Statement Of Potential Tax Liability -- Rulemaking Authority
- 15-6-301 · Definitions
- 15-6-302 · Property Tax Assistance -- Rulemaking