Property Tax Library

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PROPERTY TAX EDUCATION

Montana Property Tax System

REPORTS
- LEG Days Presentations
  - Property Tax 101
  - Property Tax 201
- Property Tax in Montana: A Brief History (Legislative Services Division, August 2023)
- Property Tax Revenues in Montana (January 2020)
- Property Tax Assistance Programs (Revenue Interim Committee, May 2024)
- Legal Framework for Property Valuation (Revenue Interim Committee, March 2024)
- Revaluation Cycles in Montana and the U.S. (Revenue Interim Committee, March 2024)
- Voted Levies (Revenue Interim Committee, March 2024)
- Property Tax Statutory Authority (HJ 35 Tax Study Committee, ORPA, March 2020)
- Summary of Property Tax Reports 2019-2020 Interim (August 2021)
- Carry Forward Authority for State Mill Levies (Section 15-10-420, MCA, Jaret Coles, Legal Services, August 2020)
- Constitutional Property Tax Parameters (HJ 35 Tax Study, Jaret Coles, Legal Services, January 2020)
PRESENTATIONS
- Property Tax Model: Newly Taxable Impacts (May 2022)
- Reappraisal Impacts on Property Taxes Paid (January 2022)
VIDEOS
- Lunch & Learn: Property Tax Basics (Lunch & Learn, October 2024)
  - Property Tax Basics Presentation
- Lunch & Learn: Property Tax and School Funding Data Tool (Lunch & Learn, October 2024)
- Lunch & Learn: How Non-School Levies Are Set (Lunch & Learn, October 2024)
  - How Non-School Levies Are Set Presentation
- Lunch & Learn: Property Tax Assistance (Lunch & Learn, October 2024)
  - Property Tax Assistance Presentation
- Property Tax Study: Basics (Revenue Interim Committee, September 18, 2023)
- Property Tax Study: Limits (Revenue Interim Committee, September 18, 2023)
- Property Tax Study: Comparisons (Revenue Interim Committee, September 19, 2023)

National Property Tax Studies

REPORTS
- 50-State Property Tax Comparison Study (Lincoln Institute of Land Policy, July 2022)
PRESENTATIONS
- Comparison of State Property Tax Systems (Lincoln Institute of Land Policy, November 2021)
- Property Tax Relief for Homeowners (Lincoln Institute of land Policy, January 2022)
EXTERNAL LINKS
- Best Practices: Lincoln Institute of Land Policy Reports to MARA & RIC
- Homeowner Property Tax Relief Report (Lincoln Institute of Land Policy)
- Public School & Property Tax Comparison Model

Counties & Cities

Max Mill Levy: Overview & History (Revenue Interim Committee, Megan Moore, September 2023)
Property Tax Limits (Revenue Interim Committee, Megan Moore, September 2023)
Entitlement Share (Legislative Fiscal Division, January 2023)
Local Government & Property Taxes in Montana (June 2020)
Special Districts: Statutory Authority (Local Government Interim Committee, Toni Henneman, September 2021)

Schools

School Funding Library
K-12 Funding Training (January 2023)
K-12 Funding: District General Fund (December 2021, FY 22)
School Property Tax (March 2020)
VIDEOS
- Property Tax Study: HB 587 Training (Revenue Interim Committee, September 18, 2023)

Exemptions, Abatements, Tax Increment Financing

EXEMPTION REPORTS
- Real Property Tax Exemptions (Performance Audit, Legislative Audit Division, May 2023)
- Fiscal Impacts of Property Tax Exemptions & Abatements (Megan Moore, November 2023)
ABATEMENT REPORTS
- Property Tax Abatements (HJ 35 Tax Study Committee, ORPA, January 2020)
TAX INCREMENT FINANCING REPORTS
- TIF Basics (Megan Moore. November 2023)
- TIF: Duration of Districts (Revenue Interim Committee, March 2024)
- TIF: Reporting in Montana & U.S. (Revenue Interim Committee, March 2024)
- MARA TIF Follow-Up: Tax Increment Financing (November 2021)
- MARA TIF Overview: Tax Increment Financing (August 2021)
- Tax Increment Financing: Administration & Impact (Performance Audit, Legislative Audit Division, February 2018)
VIDEOS
- Property Tax Study: Exemptions (Revenue Interim Committee, September 19, 2023)

Specific Property Tax Classes

CENTRALLY ASSESSED & INTANGIBLE PERSONAL PROPERTY
- SJ 23: Updated Overview of Classification, Assessment, and Taxation (December 2017)
- SJ 23: Updated Overview of Selected States’ Methods for Valuing Centrally Assessed Property (December 2017)
- Overview of Intangible Personal Property Exemption: Constitution, Statute, Administrative Rules, and Court Decisions (Jaret Coles, June 16, 2022)
- Selected States’ Treatment of Intangibles (Megan Moore, June 16, 2022)
- Discussion on the Intangible Personal Property Exemption of Centrally Assessed Property (Doug Roehm, DOR, September 15, 2022)
- IPP and Goodwill Exemptions: General Issues and State Comparison (Jared Isom, DOR, September 15, 2022)
AGRICULTURAL PROPERTY

*click the link below this image to access the interactive data tool* » Land Class Assessed Values Data Tool

- Slides: Overview of Agricultural Land Valuation (Department of Revenue, September 2017)
- Agricultural Land Classes (Kurt Swimley, October 2023)
- Residential vs Nonqualified Agricultural Land Classification & Valuation (Department of Revenue, April 2022)
- HJ 22 Study: Montana History of Agricultural Classification and Valuation (Megan Moore, March 2018)
- HJ 22: Eligibility for Agricultural Classification in Selected States (Megan Moore, December 2017)

Related Materials

EXTERNAL LINKS
- Property Assessment Division (Department of Revenue)

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