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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-7-402

Application For Residential Appraisal Of Certain Land And Improvements

Official textleg.mt.gov

15-7-402 . Application for residential appraisal of certain land and improvements. (1) Any person wishing to ensure that the person's residential land and improvements are appraised as residential may file a signed application with the department.

(2) In the application, the owner shall:

# (a)

assert that the property is used only for human habitation and is the principal residence of the owner;

# (b)

sign a statement pledging that the property will continue to be used as residential property; and

# (c)

show that the statement has been filed with the county clerk and recorder of the county in which the property is located.

(3) When the department has approved an application for residential use, the department and its agents shall consider only those indicia of value that the property has for residential use.

(4) Failure to file an application under this section may not result in reclassification on real property unless there has been an actual change in use.

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In this chapter (40 sections)
  1. 15-7-134 · Repealed
  2. 15-7-135 · And 15-7-136 Reserved
  3. 15-7-137 · Department Of Revenue Notification Of New Construction By…
  4. 15-7-138 · Notice Of Classification And Appraisal To Single Address For…
  5. 15-7-139 · Requirements For Entry On Property By Property Valuation…
  6. 15-7-140 · Notice Appraisal And Audit -- Statement Of Rights
  7. 15-7-141 · County Notification Of Proposed Valuation Decrease -- Meeting
  8. 15-7-201 · Legislative Intent -- Value Of Agricultural Property
  9. 15-7-202 · Eligibility Of Land For Valuation As Agricultural
  10. 15-7-203 · Agricultural Uses Only Considered In Valuation
  11. 15-7-204 · Repealed
  12. 15-7-205 · Repealed
  13. 15-7-206 · Improvements On Agricultural Land
  14. 15-7-207 · Continuance Of Valuation As Agricultural Land
  15. 15-7-208 · Reclassification By Department
  16. 15-7-209 · Reclassification By Owner -- Lien
  17. 15-7-210 · Tax On Change Of Use Of Part Of Tract
  18. 15-7-211 · Repealed
  19. 15-7-212 · Tract Crossing County Line -- Whole
  20. 15-7-213 · Repealed
  21. 15-7-214 · Repealed
  22. 15-7-215 · Repealed
  23. 15-7-216 · Repealed
  24. 15-7-217 · Through 15-7-220 Reserved
  25. 15-7-221 · Repealed
  26. 15-7-222 · Terminated
  27. 15-7-301 · Short Title
  28. 15-7-302 · Purpose
  29. 15-7-303 · Definitions
  30. 15-7-304 · Report Of Transfers -- Change Of Ownership Records
  31. 15-7-305 · Realty Transfer Certificate Required
  32. 15-7-306 · Rules
  33. 15-7-307 · Certificate -- Exceptions
  34. 15-7-308 · Disclosure Of Information Restricted -- Exceptions
  35. 15-7-309 · Classification Or Assessment Methods
  36. 15-7-310 · Penalty
  37. 15-7-311 · Costs
  38. 15-7-401 · Purpose
  39. 15-7-402 · Application For Residential Appraisal Of Certain Land And…
  40. 15-7-403 · Rollback Tax -- Computation
Full table of contents →