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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-6-407

Refund For Failure To Claim Homestead Reduced Tax Rate -- Statutory Appropriation

Official textleg.mt.gov

15-6-407 .  (Effective January 1, 2026) Refund for failure to claim homestead reduced tax rate -- statutory appropriation.

# (1)

A property owner who was eligible for the homestead reduced tax rate provided for in 15-6-405 , but who failed to file an application to claim the homestead reduced tax rate may receive a refund as provided in this section.

# (2)

To claim a refund under this section, a property owner shall file an informal appeal with the department of revenue by May 31 of the year after the property owner did not receive the homestead reduced tax rate. The refund may only be claimed for 1 year.

# (3)

If the department determines the property owner is eligible for a refund under this section, the department shall calculate the difference between property taxes paid and property taxes that would have been due if the property owner received the homestead reduced tax rate in the prior year.

# (4)

The department shall issue a refund to the property owner of the amount calculated pursuant to subsection (3).

# (5)

The payment of property tax refunds under this section is statutorily appropriated, as provided in 17-7-502 , from the general fund to the department of revenue for distribution to taxpayers.

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In this chapter (40 sections)
  1. 15-6-240 · Intangible Land Value Property Exemption -- Application…
  2. 15-6-241 · Mobile Home Exemption
  3. 15-6-242 · Exemption -- Abandoned Housetrailer, Manufactured Home, Or…
  4. 15-6-243 · Fiber Optic Or Coaxial Cable Abatement -- Wireless…
  5. 15-6-244 · Temporary Exemption For Residential Subdivision Development…
  6. 15-6-245 · Statement Of Potential Tax Liability -- Rulemaking Authority
  7. 15-6-301 · Definitions
  8. 15-6-302 · Property Tax Assistance -- Rulemaking
  9. 15-6-303 · And 15-6-304 Reserved
  10. 15-6-305 · Property Tax Assistance Program -- Fixed Or Limited Income…
  11. 15-6-306 · Through 15-6-310 Reserved
  12. 15-6-311 · Disabled Veteran Program
  13. 15-6-312 · Time Period For Property Tax Assistance
  14. 15-6-313 · Reserved
  15. 15-6-314 · Injured First Responder Program
  16. 15-6-401 · Legislative Findings -- Local Government Charters And Fixed…
  17. 15-6-402 · Definitions
  18. 15-6-403 · And 15-6-404 Reserved
  19. 15-6-405 · Homestead Reduced Tax Rate -- Application -- Limitations
  20. 15-6-406 · Reserved
  21. 15-6-407 · Refund For Failure To Claim Homestead Reduced Tax Rate --…
  22. 15-6-408 · Through 15-6-410 Reserved
  23. 15-6-411 · Rental Property Reduced Tax Rate -- Application --…
  24. 15-6-412 · Through 15-6-414 Reserved
  25. 15-6-415 · Homestead And Rental Property Reduced Tax Rates -- Improper…
  26. 15-6-416 · And 15-6-417 Reserved
  27. 15-6-418 · Appeal Or Denial Of Reduced Tax Rate
  28. 15-6-419 · Through 15-6-424 Reserved
  29. 15-6-425 · Rulemaking Authority
  30. 15-6-501 · Short Title
  31. 15-6-502 · Legislative Purpose
  32. 15-6-503 · Definitions
  33. 15-6-504 · Petition -- Approval Or Denial By Local Government --…
  34. 15-6-505 · Projects Subject To Existing Development Laws -- Preference…
  35. 15-6-506 · Temporary Exemption For Senior Care And Housing Development…
  36. 15-6-507 · Reports To Local Government By Tax-Exempt Senior Care And…
  37. 15-6-508 · Rulemaking
  38. 15-6-701 · Property Tax Assistance For Primary Residences
  39. 15-6-702 · State Property Tax Assistance Account
  40. 15-6-703 · Certification Of Primary Residence For State Property Tax…
Full table of contents →