15-6-241. Mobile home exemption. (1) There is an exemption from taxation for a mobile home, manufactured home, or housetrailer:
(a) that was manufactured 28 or more years prior to the current date;
(b) for which the most recent assessed value is $10,000 or less; and
(c) that is not determined to be an improvement to real property, as provided in 15-1-101.
(2) The department shall identify properties that qualify for the exemption and notify the owner or owners.
(3) An owner of three or more mobile homes, manufactured homes, or housetrailers may receive an exemption under this section for the two units with the lowest appraised values. The department shall aggregate similar names and addresses to determine ownership.
History: En. Sec. 1, Ch. 258, L. 2019.
Structure Montana Code Annotated
Chapter 6. Property Subject to Taxation
15-6-201. Governmental, charitable, and educational categories -- exempt property
15-6-202. Freeport merchandise and business inventories exemption -- definitions
15-6-203. Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts
15-6-204. Money and credits exemption
15-6-205. State water conservation projects exempt
15-6-206. Irrigation and drainage facilities -- when exempt
15-6-208. Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite
15-6-209. Community services buildings exempt
15-6-213. Down-hole equipment in oil and gas wells exempt
15-6-215. Exemption for motion picture and television commercial property
15-6-217. Exemption for vehicle of certain health care professionals
15-6-218. Intangible personal property exemption
15-6-219. Personal and other property exemptions
15-6-220. Agricultural processing facilities exemption
15-6-221. Exemption for rental housing providing affordable housing to lower-income tenants
15-6-224. Nonfossil energy generation
15-6-225. Small electrical generation equipment exemption
15-6-227. Property on railroad land leased by nonprofit organizations
15-6-228. Property subject to registration fee
15-6-230. Temporary exemption for certain tribal property -- rulemaking
15-6-234. Duty to report change in use
15-6-235. New property tax exemptions -- department notification to local governments
15-6-236. through 15-6-239 reserved
15-6-240. Intangible land value property exemption -- application procedure
15-6-241. Mobile home exemption
15-6-242. Exemption -- abandoned housetrailer, manufactured home, or mobile home
15-6-243. Fiber optic or coaxial cable abatement -- review and comment by local taxing jurisdictions