Page 13 - Montana Home Sellers Guide

Understanding REAL ESTATE PROPERTY TAXES

Billing Dates
Tax bills are mailed approximately the last week of October every year. You will receive only one bill for the tax year.
Notices or reminders are not mailed for the second-half payments. You are billed for the current year. If your taxes are
paid by a lending agency, the lending agency has also received a copy of the tax bill. If you did not receive a tax bill or you
need to change your mailing address, please contact the County Assessor's Office in your county for correction. Failure
to receive a property tax statement does not exempt the taxpayer from the payment due dates.

Receipts
No paid receipt is mailed back to you unless you include a self-addressed stamped envelope with your payment. Normally,
if you pay by check, your check is considered your receipt. If you make your payment in our office, a receipt is provided. If
a receipt is needed on past payments, come in to our office and we will provide your receipt.

Tax Deadlines

Real estate property due dates:
• The first half-payment is due on or before November 30 of the current year
• The second half-payment is due on or before May 31 of the following year
• Full-year payments may be paid at one time on or before November 30 of the current year if desired
You must pay taxes as billed. No partial payments will be accepted. Taxes may be paid in two installments as noted
above. If the first installment is not paid by November 30 of the current year, than the amount of the first installment only
becomes delinquent. If the second installment is not paid on or before May 31, the following year, than the amount of the
second installment becomes delinquent.

Delinquent Installments
When either installment becomes delinquent, a penalty of 2% is added. Interest will accrue at the rate of 10% per annum.
This will apply to each year the tax is delinquent. If the entire year billed becomes delinquent (meaning both halves are
not paid by May 31), than the full year must be paid with penalty and interest. No payments are accepted in installments
after this date.
Delinquent real estate taxes may be subject to tax lien purchase. If a delinquency exists, please contact the Treasurer’s
Office in your county to ensure the correct payment. Please refer to Montana State law, MCA 15-16-102 for more
information.

Mobile Home & Personal Property Due Dates
• The first half-payment will be due on or before July 31 of the current year
• The second half-payment will be on or before September 30 of the current year
• Personal property taxes will be due on or before July 31 of the current year

Delinquencies are subject to the same penalties and interest as real estate taxes.

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