- Assessor site
- https://revenue.mt.gov/property/ ↗
- Search by
- address; geocode/parcel (cadastral); owner name
- Reassessment cycle
- STATE-ASSESSED BY CONSTITUTION: Montana's constitution requires state-level appraisal — the DOR Property Assessment Division values all property (Helena + county field offices); county treasurers bill. TWO-YEAR reappraisal cycle (Jan 1 valuation; current 2025-26) at 100% market value; TAXABLE value = market × legislature-set class rate (16 classes — 2026: homestead tiers 0.76-1.9%, non-homestead residential 1.9%, commercial 1.5%/1.9% at the $2.274M break), which is why Montana mills read 300-700: they apply to the small taxable slice. Values certify to jurisdictions the first Monday in August.
- Reassessment trigger
- Biennial revaluation (no phase-in — the full new value applies at once); homestead status change on use change (second homes/STRs lose the homestead tiers — flat 1.9% from 2026, still Class 4 residential, not commercial). Levy limits (§15-10-420, amended by SB 117 eff. 2026) hold jurisdiction revenue growth to ~prior year + 3-yr average inflation, capped at 4%.
- Personal & intangible property
- Business equipment (Class 8) taxable above a statutory exemption threshold (~$1M since 2023 — most small businesses owe nothing; confirm current threshold with DOR). No sales tax in Montana.
- CRE forecasting note
- 2025 REFORM IN FLIGHT: tiered homestead rates, HIGHER rates on second homes/STRs, and commercial re-tiered (1.5% below $2.274M; 1.9% above) starting 2026 — burden shifting toward non-principal-residence property; DOR's own county models aren't parcel-reliable yet. Appeals: 30 DAYS from the classification & appraisal notice — informal AB-26 with the DOR field office (once per cycle) OR direct to the County Tax Appeal Board, then MTAB, then courts: one shot every two years. Statewide parcel lookup: Montana Cadastral (property.mt.gov). Watch mills, not just values.
- Residential note
- PTAP cuts the applied rate 30-80% on the first ~$418k of value for income-qualified homeowners (~$28k single/$40k married, inflation-adjusted; one-time application by Apr 15); the Montana Disabled Veteran program cuts the rate 50-100% for 100%-disabled vets and surviving spouses, income-qualified; 2025-26 homestead tiering favors principal residences and long-term rentals.
STATE ASSESSED — DOR Property Assessment Division values all property (constitutional).
STR CLASSIFICATION — 2026 flat 1.9% non-homestead rate on second homes/STRs — still Class 4 residential, not commercial.
RATIO CAUTION — Mills apply to the class-rate taxable slice (300-700 mills ≠ high tax).
REVENUE DRIVEN RATES — §15-10-420 levy limits.
REFORM IN FLIGHT — 2025-26 tiered-rate rollout.
APPEAL DEADLINE — 30-day AB-26/CTAB clock; one shot per 2-year cycle.
Note: Least populous county in Montana (~500 residents) — same record standard as Yellowstone. STATE-ASSESSED (constitutional): Montana DOR Property Assessment Division values all property; the DOR county field office handles reviews (Form AB-26); the county treasurer bills. Parcel lookup: Montana Cadastral (property.mt.gov).
Primary sources: revenue.mt.gov PAD + Property Tax Hub; MTAB appeal-form page; MT Legislative Fiscal Division Property Tax Overview 2025; Montana Free Press 2025 reappraisal coverage (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.