🏠 What Is the Montana Property Tax Rebate?

Montana is offering eligible homeowners a rebate of up to $400 on property taxes paid on their principal Montana residence for tax year 2024—claimable in late 2025 Montana Department of Revenue+4Montana Department of Revenue+4C Black Tax+4.
If you paid less than $400 in 2024 property taxes, your rebate matches the actual amount paid; if you paid more, you receive the full $400 cap Montana Department of RevenueC Black Tax.

Why Is Montana Providing This Rebate?

Because of legislation passed in 2025, Montana shifted property tax rates to ease the burden on homeowners while shifting more of the cost onto second‑home owners, utilities, and industrial property owners (Senate Bill 542 and House Bill 231) Parsons Behle & Latimer+5Montana Free Press+5The Sun+5.
As part of this reform, the state authorized a one‑time rebate to provide immediate tax relief for qualifying residents before the new tiered property tax structure takes full effect in 2026 Montana Free PressParsons Behle & Latimer.

Who Qualifies for the Rebate?

You qualify if you:

Owned and lived in a Montana principal residence for at least 7 months during 2024
Were billed for and paid property taxes (including special assessments) on that residence in 2024
Were billed as an individual, not through an LLC, corporation, irrevocable trust, or other ineligible entity Montana Department of Revenue+11Montana Department of Revenue+11Montana Department of Revenue+11

Eligible dwellings include:

Single‑family homes, townhomes, condos
Mobile or manufactured homes (with up to one acre of land included)
Trailers treated as the principal residence, taxed similarly Montana Department of Revenue+3Montana Department of Revenue+3Montana Department of Revenue+3Montana Department of Revenue

You can only claim one rebate per taxpayer/year Facebook+4Montana Department of Revenue+4C Black Tax+4.

How to Apply (and Important Dates)

Claim Period: August 15 through October 1, 2025 (deadlines based on filing type; online and paper) Montana Department of Revenue+1
You will need:
- The 17‑digit geocode (property identification number)
- Total 2024 property tax amount paid, including assessments
- Name, SSN/TIN, spouse’s info, and mailing address Montana Department of Revenue+14Montana Department of Revenue+14Montana Department of Revenue+14
How to file:
- Online via the Department of Revenue’s TransAction Portal (TAP) — fastest processing (checks mailed within ~30 days) Montana Free Press+3Montana Department of Revenue+3C Black Tax+3
- Or paper claim via mail—processing may take up to 90 days; must be postmarked by Oct 1 Montana Department of Revenue
Payment: Rebate is issued as a mailed check; direct deposit is not available Montana Department of Revenue

You can check the status of your rebate via the DOR’s “Where’s My Rebate” portal Montana Department of Revenue.

Explaining It to Your Readers

✓ Background & Purpose

Detail the 2025 legislative changes that reduced taxes for primary homeowners and shifted burden elsewhere.
Frame the $400 rebate as a bridge relief measure before the full benefits of tax reform kick in.

✓ Who Gets It & Why

Clarify the 7‑month residency and ownership requirement.
Explain what counts as a “principal residence” and clarify ineligible ownership situations (LLCs, trusts, etc.).

✓ Step-by-Step Claim Guide

Wait for your postcard or letter (sent by June 30, 2025).
Gather documents: geocode, 2024 tax total, personal details.
File starting August 15—online or by mail before October 1.
Receive mailed check within 30‑90 days depending on filing method.
Track status via DOR’s portal.

✓ Tax Handling

The rebate is not taxable for Montana state income tax purposes.
For most individuals, it’s also not taxable federally, since they didn’t previously deduct those state taxes from federal returns Daily Montanan+1Montana Free PressMontana Department of Revenue+6Montana Department of Revenue+61+6.

Optional: Look Ahead—Homestead Exemption in 2026

Homeowners who receive the 2024 rebate will automatically be enrolled in Montana’s homestead exemption program for reduced property tax rates starting in 2026, if they continue to qualify (7‑month occupancy) Montana Free Press+1.
This exemption requires an application by March 1, 2026, unless automatic from receiving this rebate Parsons Behle & Latimer.