The Homestead Exemption in Montana
Who qualifies for the Montana homestead property tax exemption, how much it saves, and how and when to apply.
Short answer: 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
| 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; 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 |
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| 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. 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). |
| Application deadline | 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. Window dates: https://revenue.mt.gov/property/property-tax-changes/homesteads-and-long-term-rentals |
More Montana property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in Montana
- Appealing Your Property Tax Assessment in Montana
- All Montana property tax & homestead exemptions rules
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.
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.