Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.19 - GENERAL PROPERTY TAX PROVISIONS
Subchapter 42.19.4 - Property Tax Assistance Programs
Rule 42.19.401 - PROPERTY TAX ASSISTANCE PROGRAM (PTAP) AND MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM; APPLICATION PROCESS; DETERMINATIONS; PROGRAM COMPLIANCE
Current through Register Vol. 6, March 22, 2024
(1) A qualifying applicant, as defined in ARM 42.19.405, must apply to the department in accordance with, and subject to the eligibility requirements of 15-6-302, MCA, and this rule to receive the PTAP benefit provided in 15-6-305, MCA, or the MDV benefit provided in 15-6-311, MCA.
(2) The PTAP benefit is administered as a reduced property tax rate that applies up to the appraised market value limit authorized by and adjusted under 15-6-305, MCA, of the qualifying applicant's primary residence.
(3) The MDV benefit is administered as a reduced property tax rate for the primary residence of a qualified veteran or qualified veteran's spouse, as provided in 15-6-301 and 15-6-311, MCA, and is based on a statutory schedule of qualifying income for an applicant or an applicant's spouse.
(4) The department will accept an application, in the form provided by the department, through U.S. mail or electronic mail, in person, or by telephone. If a qualifying applicant applies by telephone, the department may assist the applicant in its completion and note telephonic submission of the application in the property assessment records.
(5) Except as provided in (6), PTAP and MDV benefits may not apply to separately described or assessed parcels of land that do not support the primary residential improvements.
(6) If the primary residence is a mobile home or manufactured home that is assessed separately from the land , the mobile home or manufactured home and the land may qualify for a benefit if they are both owned by the qualifying applicant. If the land is not owned by the qualifying applicant, a benefit applies only to the mobile home or manufactured home.
(7) A qualifying applicant must attest to property ownership upon initial application and in connection with an annual verification. The department may request proof of residency to ensure the property applied for under the PTAP or MDV programs qualifies as a primary residence under (2).
(8) The department will apply a benefit to the primary residence for the entire tax year when:
(9) When a change in ownership of the primary residence occurs before the department provides the tax roll to the county treasurer for billing, the department will apply a benefit as follows:
(10) Each year after the application deadline, the department will:
(11) In accordance with 15-6-302, MCA, the department may:
(12) The department may address unusual circumstances of ownership and income that arise in administering the PTAP and MDV programs such as:
(13) The department may also consider the additional unusual circumstances for MDV program eligibility described in 15-6-302, MCA.
AUTH: 15-1-201, 15-6-302, MCA; IMP: 15-6-301, 15-6-302, 15-6-305, 15-6-311, 15-6-312, MCA