Montana Code Annotated
Title 15. Taxation
Chapter 6. Property Subject to Taxation

15-6-135. Class five property -- description -- taxable percentage -- exemption - 15-6-135. Class five property -- description -- taxable percentage --...

15-6-136. Repealed - 15-6-136. Repealed. Secs. 27, 31, Ch. 285, L. 1999. History:...

15-6-137. Class seven property -- description -- taxable percentage - 15-6-137. Class seven property -- description -- taxable percentage. (1)...

15-6-138. Class eight property -- description -- taxable percentage - 15-6-138. (Temporary) Class eight property -- description -- taxable percentage....

15-6-139. Repealed - 15-6-139. Repealed. Sec. 11, Ch. 10, Sp. L. June 1989....

15-6-140. Repealed - 15-6-140. Repealed. Sec. 11, Ch. 10, Sp. L. June 1989....

15-6-141. Class nine property -- description -- taxable percentage - 15-6-141. Class nine property -- description -- taxable percentage. (1)...

15-6-142. Repealed - 15-6-142. Repealed. Sec. 15, Ch. 773, L. 1991. History: En....

15-6-143. Class ten property -- description -- taxable percentage - 15-6-143. Class ten property -- description -- taxable percentage. (1)...

15-6-144. Repealed - 15-6-144. Repealed. Sec. 9, Ch. 267, L. 1993. History: En....

15-6-145. Class twelve property -- description -- taxable percentage - 15-6-145. Class twelve property -- description -- taxable percentage. (1)...

15-6-146. Repealed - 15-6-146. Repealed. Sec. 11, Ch. 10, Sp. L. June 1989....

15-6-147. Repealed - 15-6-147. Repealed. Sec. 15, Ch. 773, L. 1991. History: En....

15-6-148. Repealed - 15-6-148. Repealed. Sec. 15, Ch. 773, L. 1991. History: En....

15-6-149. Repealed - 15-6-149. Repealed. Sec. 15, Ch. 773, L. 1991. History: En....

15-6-150. Repealed - 15-6-150. Repealed. Sec. 15, Ch. 773, L. 1991. History: En....

15-6-151. Renumbered 15-6-191 - 15-6-151. Renumbered 15-6-191. Code Commissioner, 1999.

15-6-152. Renumbered 15-6-192 - 15-6-152. Renumbered 15-6-192. Code Commissioner, 1999.

15-6-153. Repealed - 15-6-153. Repealed. Sec. 15, Ch. 773, L. 1991. History: En....

15-6-154. Repealed - 15-6-154. Repealed. Sec. 15, Ch. 773, L. 1991. History: En....

15-6-155. Repealed - 15-6-155. Repealed. Secs. 15, 18(2), Ch. 773, L. 1991. History:...

15-6-156. Class thirteen property -- description -- taxable percentage - 15-6-156. Class thirteen property -- description -- taxable percentage. (1)...

15-6-157. Class fourteen property -- description -- taxable percentage - 15-6-157. Class fourteen property -- description -- taxable percentage. (1)...

15-6-158. Class fifteen property -- description -- taxable percentage - 15-6-158. Class fifteen property -- description -- taxable percentage. (1)...

15-6-159. Class sixteen property -- description -- taxable percentage - 15-6-159. Class sixteen property -- description -- taxable percentage. (1)...

15-6-160. and 15-6-161 reserved - 15-6-160 and 15-6-161 reserved.

15-6-162. Class seventeen property -- description -- taxable percentage - 15-6-162. Class seventeen property -- description -- taxable percentage. (1)...

15-6-163. Class eighteen property -- description -- taxable percentage - 15-6-163. Class eighteen property -- description -- taxable percentage. (1)...

15-6-164. through 15-6-190 reserved - 15-6-164 through 15-6-190 reserved.

15-6-191. Repealed - 15-6-191. Repealed. Sec. 4, Ch. 6, L. 2009. History: En....

15-6-192. Application for classification as new industrial property - 15-6-192. Application for classification as new industrial property. (1) Any...

15-6-193. Repealed - 15-6-193. Repealed. Sec. 31, Ch. 361, L. 2015. History: En....

15-6-194. Rules - 15-6-194. Rules. (1) The department of revenue shall adopt rules...

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...

Part 3. Property Tax Assistance

15-6-301. Definitions - 15-6-301. Definitions. As used in this part, the following definitions...

15-6-302. Property tax assistance -- rulemaking - 15-6-302. Property tax assistance -- rulemaking. (1) The requirements of...

15-6-303. and 15-6-304 reserved - 15-6-303 and 15-6-304 reserved.

15-6-305. Property tax assistance program -- fixed or limited income - 15-6-305. Property tax assistance program -- fixed or limited income....

15-6-306. through 15-6-310 reserved - 15-6-306 through 15-6-310 reserved.

15-6-311. Disabled veteran program - 15-6-311. Disabled veteran program. (1) The residential real property of...

15-6-312. Time period for property tax assistance - 15-6-312. Time period for property tax assistance. (1) A person...

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Montana Code Annotated Title 15. Taxation Chapter 6. Property Subject to Taxation

Montana Code Annotated
Title 15. Taxation
Chapter 6. Property Subject to Taxation