Montana Code Annotated
Chapter 6. Property Subject to Taxation
Part 2. Tax-Exempt Property

15-6-201. Governmental, charitable, and educational categories -- exempt property - 15-6-201. Governmental, charitable, and educational categories -- exempt property. (1)...

15-6-202. Freeport merchandise and business inventories exemption -- definitions - 15-6-202. Freeport merchandise and business inventories exemption -- definitions. (1)...

15-6-203. Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts - 15-6-203. Veterans' exemptions -- clubhouse -- land -- incompetent veterans'...

15-6-204. Money and credits exemption - 15-6-204. Money and credits exemption. (1) Money and credits are...

15-6-205. State water conservation projects exempt - 15-6-205. State water conservation projects exempt. All lands acquired and...

15-6-206. Irrigation and drainage facilities -- when exempt - 15-6-206. Irrigation and drainage facilities -- when exempt. (1) All...

15-6-207. Agricultural producer exemptions -- products -- unused beet equipment -- low-value buildings, implements, and machinery - 15-6-207. Agricultural producer exemptions -- products -- unused beet equipment...

15-6-208. Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite - 15-6-208. Mineral exemptions -- small coal or metal mines producer...

15-6-209. Community services buildings exempt - 15-6-209. Community services buildings exempt. (1) The building and appurtenant...

15-6-210. Repealed - 15-6-210. Repealed. Sec. 12, Ch. 453, L. 1987. History: En...

15-6-211. Repealed - 15-6-211. Repealed. Sec. 31, Ch. 361, L. 2015. History: En....

15-6-212. Repealed - 15-6-212. Repealed. Sec. 315, Ch. 42, L. 1997. History: En....

15-6-213. Down-hole equipment in oil and gas wells exempt - 15-6-213. Down-hole equipment in oil and gas wells exempt. All...

15-6-214. Terminated - 15-6-214. Terminated. Sec. 3, Ch. 560, L. 1987. History: En....

15-6-215. Exemption for motion picture and television commercial property - 15-6-215. Exemption for motion picture and television commercial property. Except...

15-6-216. Exemption of improvements made to commercial buildings to remove barriers to persons with disabilities - 15-6-216. Exemption of improvements made to commercial buildings to remove...

15-6-217. Exemption for vehicle of certain health care professionals - 15-6-217. Exemption for vehicle of certain health care professionals. A...

15-6-218. Intangible personal property exemption - 15-6-218. Intangible personal property exemption. (1) Intangible personal property is...

15-6-219. Personal and other property exemptions - 15-6-219. Personal and other property exemptions. (1) The following categories...

15-6-220. Agricultural processing facilities exemption - 15-6-220. Agricultural processing facilities exemption. (1) The following property is...

15-6-221. Exemption for rental housing providing affordable housing to lower-income tenants - 15-6-221. Exemption for rental housing providing affordable housing to lower-income...

15-6-222. Repealed - 15-6-222. Repealed. Sec. 31, Ch. 361, L. 2015. History: En....

15-6-223. Timber exemption - 15-6-223. Timber exemption. Timber, as defined in 15-44-102, is exempt...

15-6-224. Nonfossil energy generation - 15-6-224. Nonfossil energy generation. The following portions of the appraised...

15-6-225. Small electrical generation equipment exemption - 15-6-225. Small electrical generation equipment exemption. (1) (a) Machinery and...

15-6-226. Terminated - 15-6-226. Terminated. Sec. 5, Ch. 579, L. 2001. History: En....

15-6-227. Property on railroad land leased by nonprofit organizations - 15-6-227. Property on railroad land leased by nonprofit organizations. (1)...

15-6-228. Property subject to registration fee - 15-6-228. Property subject to registration fee. The following property that...

15-6-229. Exemption for land adjacent to transmission line right-of-way easement -- application -- limitations - 15-6-229. Exemption for land adjacent to transmission line right-of-way easement...

15-6-230. Temporary exemption for certain tribal property -- rulemaking - 15-6-230. Temporary exemption for certain tribal property -- rulemaking. (1)...

15-6-231. Terminated - 15-6-231. Terminated. Sec. 8, Ch. 372, L. 2015. History: En....

15-6-232. Terminated - 15-6-232. Terminated. Sec. 8, Ch. 372, L. 2015. History: En....

15-6-233. Terminated - 15-6-233. Terminated. Sec. 8, Ch. 372, L. 2015. History: En....

15-6-234. Duty to report change in use - 15-6-234. Duty to report change in use. Owners of property...

15-6-235. New property tax exemptions -- department notification to local governments - 15-6-235. New property tax exemptions -- department notification to local...

15-6-236. through 15-6-239 reserved - 15-6-236 through 15-6-239 reserved.

15-6-240. Intangible land value property exemption -- application procedure - 15-6-240. Intangible land value property exemption -- application procedure. (1)...

15-6-241. Mobile home exemption - 15-6-241. Mobile home exemption. (1) There is an exemption from...

15-6-242. Exemption -- abandoned housetrailer, manufactured home, or mobile home - 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 - 15-6-243. Fiber optic or coaxial cable abatement -- review and...