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In subsequent years, the property must be taxed at 100% of its taxable value. (1) a facility listed in subsection (3), clean advanced coal research and development equipment, and renewable energy research and development equipment may qualify for an abatement of property tax liability pursuant to this part. The application shall be deemed for all improvements and modernized processes identified in the project plan, regardless of the project’s estimated cost, unless part of the project is otherwise exempt from property tax.
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At its core, senate bill 558 allows qualifying taxpayers to apply for substantial tax reductions on their property taxes, starting at 25% or 50% of their taxable value for the first year Roughly 250,000 homeowners and small businesses are projected to see a break on rising property taxes under two bills gov This percentage would gradually increase over a decade until reaching full taxable value in the tenth year.
In 2026, montana is introducing a new homestead and rental property reduced property tax rate for qualifying properties
Two property tax reform bills in montana were passed during the 2025 legislative session, but are insufficient solutions to rising rates.
