November 30, 2015 Voices Of Montana

New Law for Tax Exempt Property Owners

On Mond2015 12 1 - MSU tax exemptay, November 30, Voices of Montana welcomed representatives from Montana’s Department of Revenue, Cynthia Moore and Linda Sather as well as Rep. Jeff Essmann of Billings to discuss the new state law that requires owners of tax exempt property to submit an application by 2016.

Rep. Jeff Essmann carried House Bill 389 in the 2015 Montana Legislature and it was signed into law by Governor Bullock on April 30. House Bill 389 requires tax exempt property owners to reapply for property tax exemption.

Rep. Essmann explained that the need for the law was identified when the interim committee for revenue and transportation realized that the Department of Revenue was unable to produce a list of non-profit owned property. Essmann explained that the problem dates back to the 1974 constitution administration of the tax system when it was transferred away from counties to the state department of revenue.

“This will enable the Department of Revenue to fulfill its constitutional duty which is to appraise and assess all taxable property in the state and that means that they ought to be able to demonstrate to the rest of the property tax payers, the homeowners in the state, that the property that is tax exempt is properly tax exempt.”

Cynthia Moore and Linda Sather from the Montana’s Department of Revenue explained that there are 6,000-7,000 real property tax exemptions. All of these property owners as well as relevant parties will receive notification via mail.

Applications are available at Just click on “property assessment” and then click on “form” to find the application. The application must be submitted via mail.

For more information please call the Department of Revenue call center at 866-859-2254 or locally in Helena at 444-6900.