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Montana Property Tax Exemptions: Homestead, Senior and Veteran Relief

Montana property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.

Quick answers for Montana

Homestead exemption
Montana's Homestead Reduced Tax Rate taxes a primary residence at tiered rates, each applying only to the portion of market value in its bracket. For 2026: 0.76% on the first $378,000 of market value; Montana Dept. of Revenue, Tax Relief for Homesteads and Long-term Rentals
How to apply
Enroll online at Homestead.mt.gov or mail the application from the department's enrollment page; you attest to eligibility, and a false attestation can lead to loss of the classification and penalties. Montana Dept. of Revenue, Homestead Reduced Tax Rate FAQs
Application deadline
Enrollment for tax year 2027 runs from May 4, 2026 through March 1, 2027 (the 2026 enrollment period closed March 20, 2026). Montana Dept. of Revenue, Homestead Reduced Tax Rate FAQs; Homesteads and Long-term Rentals
Senior exemptions and freezes
Montana Elderly Homeowner/Renter Income Tax Credit: a refundable credit of up to $1,150, available even to people who do not have to file an income tax return, for individuals 62 and older with combined household income less than $45,000. Montana Dept. of Revenue, Property Tax Help

Last verified: 2026-10-27

The homestead exemption

Homestead exemptionMontana's Homestead Reduced Tax Rate taxes a primary residence at tiered rates, each applying only to the portion of market value in its bracket. For 2026: 0.76% on the first $378,000 of market value; 0.90% on the portion between $378,001 and $756,000; 1.10% on the portion between $756,001 and $1,511,999; and 1.90% on any portion over $1,512,000. To qualify, the owner (an individual, a couple or a grantor revocable trust; not LLCs, partnerships, corporations or irrevocable trusts) must live in the property at least 7 months of the year and be current on property taxes. A home that is not enrolled is taxed at the flat rate of 1.9% for 2026.
Flat-rate statement: https://revenue.mt.gov/property/property-tax-changes/homestead-faqs
Source: Montana Dept. of Revenue, Tax Relief for Homesteads and Long-term Rentals
How to applyEnroll online at Homestead.mt.gov or mail the application from the department's enrollment page; you attest to eligibility, and a false attestation can lead to loss of the classification and penalties. If you received a 2025 rebate and still own and live in the same home, no action is needed; you must enroll again if you moved, sold or transferred the property, or changed ownership, or if you recently bought or built a home. Enrollment can be checked with the Homestead Enrollment Verification Tool (by geocode).
Source: Montana Dept. of Revenue, Homestead Reduced Tax Rate FAQs
Application deadlineEnrollment for tax year 2027 runs from May 4, 2026 through March 1, 2027 (the 2026 enrollment period closed March 20, 2026). Owners who missed enrollment for 2026 and were taxed at the flat rate can pay the 2026 taxes in full and request a refund of the difference between the flat rate and the homestead rate between January and May 2027.
Window dates: https://revenue.mt.gov/property/property-tax-changes/homesteads-and-long-term-rentals
Source: Montana Dept. of Revenue, Homestead Reduced Tax Rate FAQs; Homesteads and Long-term Rentals

Senior, veteran and disability relief

Senior exemptions and freezesMontana Elderly Homeowner/Renter Income Tax Credit: a refundable credit of up to $1,150, available even to people who do not have to file an income tax return, for individuals 62 and older with combined household income less than $45,000. Homeowners on fixed or limited incomes may also qualify for the Property Tax Assistance Program (see tax_relief_programs).
Source: Montana Dept. of Revenue, Property Tax Help
Veteran exemptionsMontana Disabled Veterans (MDV) Program: for veterans rated 100% disabled and unmarried surviving spouses of deceased veterans who were 100% disabled, a reduction of 50, 70, 80 or 100% on the home's market value, depending on home ownership, occupancy, income level and marital status.
Source: Montana Dept. of Revenue, Property Tax Help
Disability exemptionsDisabled First Responder (DFR) Program: a reduction of 50, 70, 80 or 100% on the home's market value for qualifying disabled first responders and for unmarried surviving spouses of first responders who died in the line of duty.
Source: Montana Dept. of Revenue, Property Tax Help
Other relief (credits, deferrals, circuit breakers)Property Tax Assistance Program (PTAP): for homeowners on fixed or limited incomes, a property tax rate reduction of 30, 50 or 80% on the first $418,000 of the home's market value, based on home ownership, occupancy, income and marital status. Long-term rentals (tenants renting 28+ days at a time for 7+ months of the year, as the tenant's residence) can also be enrolled for the reduced homestead rates.
Long-term rentals: https://revenue.mt.gov/property/property-tax-changes/homesteads-and-long-term-rentals
Source: Montana Dept. of Revenue, Property Tax Help; Homesteads and Long-term Rentals

Paying and appealing

Appealing your assessmentFile a Request for Informal Classification and Appraisal Review (Form AB-26) with the Department of Revenue within 30 days of the date on your classification and appraisal notice (for the 2025-2026 cycle, a late request could be made through June 1, 2026, affecting tax year 2026 only). Or appeal directly to the County Tax Appeal Board by submitting the appeal to the county clerk and recorder within 30 days of the notice date. After an AB-26 decision, you may appeal to the County Tax Appeal Board, then to the Montana Tax Appeal Board, whose decisions are final unless taken to district court.
Source: Montana Dept. of Revenue, Informal Review and Formal Appeal Process

Property Tax & Homestead Exemptions FAQ

What is the homestead exemption in Montana?
Montana's Homestead Reduced Tax Rate taxes a primary residence at tiered rates, each applying only to the portion of market value in its bracket. For 2026: 0.76% on the first $378,000 of market value; 0.90% on the portion between $378,001 and $756,000; 1.10% on the portion between $756,001 and $1,511,999; and 1.90% on any portion over $1,512,000. To qualify, the owner (an individual, a couple or a grantor revocable trust; not LLCs, partnerships, corporations or irrevocable trusts) must live in the property at least 7 months of the year and be current on property taxes. A home that is not enrolled is taxed at the flat rate of 1.9% for 2026.
How do you apply for a homestead exemption in Montana?
Enroll online at Homestead.mt.gov or mail the application from the department's enrollment page; you attest to eligibility, and a false attestation can lead to loss of the classification and penalties. If you received a 2025 rebate and still own and live in the same home, no action is needed; you must enroll again if you moved, sold or transferred the property, or changed ownership, or if you recently bought or built a home. Enrollment can be checked with the Homestead Enrollment Verification Tool (by geocode).
When is the deadline to apply for a homestead exemption in Montana?
Enrollment for tax year 2027 runs from May 4, 2026 through March 1, 2027 (the 2026 enrollment period closed March 20, 2026). Owners who missed enrollment for 2026 and were taxed at the flat rate can pay the 2026 taxes in full and request a refund of the difference between the flat rate and the homestead rate between January and May 2027.
Do seniors get a property tax exemption in Montana?
Montana Elderly Homeowner/Renter Income Tax Credit: a refundable credit of up to $1,150, available even to people who do not have to file an income tax return, for individuals 62 and older with combined household income less than $45,000. Homeowners on fixed or limited incomes may also qualify for the Property Tax Assistance Program (see tax_relief_programs).
Do disabled veterans pay property tax in Montana?
Montana Disabled Veterans (MDV) Program: for veterans rated 100% disabled and unmarried surviving spouses of deceased veterans who were 100% disabled, a reduction of 50, 70, 80 or 100% on the home's market value, depending on home ownership, occupancy, income level and marital status.
Is there a property tax exemption for people with disabilities in Montana?
Disabled First Responder (DFR) Program: a reduction of 50, 70, 80 or 100% on the home's market value for qualifying disabled first responders and for unmarried surviving spouses of first responders who died in the line of duty.
What property tax relief programs does Montana offer?
Property Tax Assistance Program (PTAP): for homeowners on fixed or limited incomes, a property tax rate reduction of 30, 50 or 80% on the first $418,000 of the home's market value, based on home ownership, occupancy, income and marital status. Long-term rentals (tenants renting 28+ days at a time for 7+ months of the year, as the tenant's residence) can also be enrolled for the reduced homestead rates.
How do you appeal a property tax assessment in Montana?
File a Request for Informal Classification and Appraisal Review (Form AB-26) with the Department of Revenue within 30 days of the date on your classification and appraisal notice (for the 2025-2026 cycle, a late request could be made through June 1, 2026, affecting tax year 2026 only). Or appeal directly to the County Tax Appeal Board by submitting the appeal to the county clerk and recorder within 30 days of the notice date. After an AB-26 decision, you may appeal to the County Tax Appeal Board, then to the Montana Tax Appeal Board, whose decisions are final unless taken to district court.

Property Tax & Homestead Exemptions in other states

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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.