Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-6-241
Mobile Home Exemption
15-6-241 . Mobile home exemption. (1) There is an exemption from taxation for a mobile home, manufactured home, or housetrailer:
# (a)
that was manufactured 28 or more years prior to the current date;
# (b)
for which the most recent assessed value is $10,000 or less; and
# (c)
that is not determined to be an improvement to real property, as provided in 15-1-101 .
(2) The department shall identify properties that qualify for the exemption and notify the owner or owners.
(3) An owner of three or more mobile homes, manufactured homes, or housetrailers may receive an exemption under this section for the two units with the lowest appraised values. The department shall aggregate similar names and addresses to determine ownership.
Source: view the official text
In this chapter (40 sections)
- 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- 15-6-222 · Repealed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
- 15-6-303 · And 15-6-304 Reserved
- 15-6-305 · Property Tax Assistance Program -- Fixed Or Limited Income…
- 15-6-306 · Through 15-6-310 Reserved
- 15-6-311 · Disabled Veteran Program
- 15-6-312 · Time Period For Property Tax Assistance
- 15-6-313 · Reserved
- 15-6-314 · Injured First Responder Program
- 15-6-401 · Legislative Findings -- Local Government Charters And Fixed…
- 15-6-402 · Definitions
- 15-6-403 · And 15-6-404 Reserved
- 15-6-405 · Homestead Reduced Tax Rate -- Application -- Limitations
- 15-6-406 · Reserved
- 15-6-407 · Refund For Failure To Claim Homestead Reduced Tax Rate --…