Montana Code Annotated 2023



Part 1. Notice and Payment

Alternative Payment Schedule For Primary Residences

15-16-122. Alternative payment schedule for primary residences. (1) At the request of the owner of a primary residence, a county treasurer shall enter into a written agreement with the owner for the payment of current property taxes on an alternative payment schedule of seven payments as provided in 15-16-102(2)(b) and this section.

(2) To pay property taxes on the alternative payment schedule, the owner of a primary residence shall apply on forms provided by the county treasurer. The application must include a sworn statement, under penalty of false swearing provided for in 45-7-202, that the property is a primary residence.

(3) Application must be made by September 30 for enrollment in the current year. When enrolled in the alternative payment schedule, the owner remains enrolled until the owner provides a written request to terminate the alternative payment schedule. Requests to terminate the alternative payment schedule must be made before September 30 to apply to the current year. Termination requests made after September 30 will apply to payments for the next tax year.

(4) A county treasurer may require enrollment in an automated payment program as a condition of enrollment in the alternative payment schedule.

(5) A property owner enrolled in the alternative payment schedule may pay taxes before the due dates provided for in 15-16-102(2)(b). The county treasurer may not accept a payment under the alternative payment schedule from a third-party escrow service, lender, or mortgage company.

(6) As provided in this section, the following definition applies:

(a) "Primary residence" means a single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home, or mobile home and the surrounding land classified as class four residential property that was owned and occupied by the taxpayer for at least 7 months of the year.

(b) The term does not include a dwelling that is not on a permanent foundation and that is classified by the department of revenue as personal property.

History: En. Sec. 1, Ch. 734, L. 2023.