15-6-242. Exemption -- abandoned housetrailer, manufactured home, or mobile home. (1) There is a property tax exemption for movable housing that is uninhabitated because it is no longer fit for human habitation. To be eligible for the exemption, an applicant must meet the requirements of this section. This section does not apply to movable housing that receives an abatement for a natural disaster as provided in 15-16-611.
(2) If the movable housing has a productive use other than human habitation, the department shall assess a value to the property based on the productive use.
(3) (a) A claim for an exemption must be filed by March 1 of the tax year for which the exemption is sought on an application form provided by the department. An applicant that does not apply for an exemption during the first year of the valuation cycle may apply during the second year of the cycle.
(b) The exemption application form must contain an affirmation that the movable housing satisfies the provisions of this section and any other information required by the department that is relevant to the applicant's eligibility.
(c) When providing information to the department for qualification under this section, an applicant is subject to the false swearing penalties established in 45-7-202.
(d) The department shall investigate the information provided in an application and any information provided by a third party or local government. A local government may assist an owner of movable housing to submit an application for an exemption.
(4) After an exemption is approved, the applicant remains eligible for the exemption as long as the property continues to satisfy the provisions of this section.
(5) As used in this section, the following definitions apply:
(a) "Movable housing" means a housetrailer, manufactured home, or mobile home that is not treated as an improvement to real property as defined in 15-1-101.
(b) "Productive use" means used for livestock or storage of personal property.
History: En. Sec. 2, Ch. 230, 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