Montana Property Tax Relief Programs
See If You Qualify for Montana’s Property Tax Relief Programs
Property Tax Assistance Program (PTAP)
To qualify in Tax Year 2027, you must:
- Own or currently be under a contract to purchase a home, mobile home or manufactured home
- Live in the home as your primary residence for at least seven months of the year
- Have a 2024 Federal Adjusted Gross Income (FAGI), excluding capital and income losses, less than:
- Single: $29,037
- Married or Head of Household: $38,917
*Additional terms may apply for eligibility. View all requirements here.
Montana Disabled Veterans Assistance Program (MDV)
To qualify for MDV in Tax Year 2027, you must:
- Own or currently be under a contract to purchase a home
- Live in the home as your primary residence for at least seven months of the year
- Have a letter from the U.S. Department of Veterans Affairs (VA) showing your current disability status is 100% for a service-connected disability
- Have a 2023 Federal Adjusted Gross Income (FAGI), excluding capital and income losses, less than:
- Single: $61,071
- Married or Head of Household: $70,467
- Unmarried Surviving Spouse: $53,242
*Additional terms may apply for eligibility. View all requirements here.
Elderly Homeowner/Renter Credit (EHRC)
Elderly Montana homeowners or renters (age 62 or older) may qualify for this credit even if they do not have to file an income tax return.
You are eligible for this credit if, during the year for which you are claiming the credit, you:
- Are 62 years of age or older as of December 31,
- Lived in Montana for at least nine months,
- Rented, owned, or leased a home in Montana for at least six months, and
- Have a total household income less than $45,000
*Additional terms may apply for eligibility. View all requirements here.
Land Value Property Tax Assistance Program (LVPTAP)
You are eligible for LVPTAP if you meet the following criteria*:
- The value of your home is much lower than the value of the land on which it resides
- You own and maintain your home as your primary residence for at least seven months of the year
- The land on which your home resides has been owned by your family for a minimum of 30 years
- Your home resides on five acres of land or less
*Additional terms may apply for eligibility. View all requirements here.
Disabled First Responders Property Tax Assistance Program (DFR)
Montana first responders who were disabled in the line of duty or the unmarried surviving spouses of deceased first responders who died in the line of duty or as the result of an injury in the line of duty may qualify for this program.
You are eligible for DFR if you meet the following criteria*)
- Own or currently be under a contract to purchase a home
- Live in the home as your primary residence for at least seven months of the year
- Provide proof that you receive a disability retirement benefit because you were injured in the line of duty as a fire fighter or law enforcement officer; or are compensated for a permanent total or permanent partial disability because you were injured in the line of duty as a volunteer emergency care provider
- Have a 2024 Federal Adjusted Gross Income (FAGI), excluding capital and income losses, less than:
- Single: $62,598
- Married or Head of Household: $72,229
- Unmarried Surviving Spouse: $54,573
*Additional terms may apply for eligibility. View all requirements here.
Homestead and Long-Term Rental Property Tax
The Homestead Reduced Rate lowers property taxes for homeowners who occupy their Montana home as their principal residence for at least seven months per year. This classification carries a reduced tax rate compared to standard Class 4 residential property.
The Long-Term Rental Reduced Rate lowers property taxes for homes and apartments rented for at least seven months of the year to a tenant who occupies the rental as a residence.