Montana State Health Insurance Assistance Program (SHIP)
Free, unbiased Medicare counseling in Montana. Trained counselors go through your costs and choices with you, and they don't sell plans.
Taxes
Property tax relief for seniors in Montana
Montana has 3 programs that can lower property taxes for older adults: Homestead Reduced Tax Rate, Montana Elderly Homeowner/Renter Credit and Property Tax Assistance Program (PTAP). Each one has its own rules and deadline.
Homestead Reduced Tax Rate
Since 2026, Montana taxes the home you live in at a lower rate than second homes and short-term rentals. It is for homeowners of any age who live in the home at least seven months a year. If you got Montana's 2025 property tax rebate and still live in the same home, you are already enrolled.
How to apply
- In person
- Enroll online with the Montana Department of Revenue. You can also check there whether your home is already enrolled.
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Age | Any age |
|---|---|
| Income limit | No income limit |
| Home | You may qualify if the home is your principal residence at least seven months a year, you (or your grantor revocable trust) own it, and you claim no other home |
| Taxes paid | You must be current on your property taxes |
| Who can't use it | Homes owned by an LLC, corporation, partnership or irrevocable trust |
What you may get
| Tax rate on a homestead (tax year 2026) | 0.76% on the first $378,000 of market value, 0.90% from $378,001 to $756,000, 1.10% from $756,001 to $1,511,999, and 1.90% above that |
|---|---|
| Rate on second homes and short-term rentals (tax year 2026) | A flat 1.90% |
Dates, renewals and waiting lists
| Enrollment period for tax year 2027 | May 4, 2026 to March 1, 2027 |
|---|---|
| Renewal | No yearly reapplication. You must enroll again only if you move, stop living there, or the ownership changes. |
How Montana is different
Where Montana's rules differ from the federal rules for Property tax relief for seniors.
- Not limited to older people or by income: it is for any owner who lives in the home
- People who got the 2025 property tax rebate were enrolled automatically
- If you qualified for 2026 but didn't get the reduced rate, you can ask for a one-year refund from January 1 to May 31, 2027
Good to know
- Renters: this rate is for homeowners. Landlords who rent a home for seven or more months a year to a tenant who lives there can get a separate long-term rental rate.
- Renting out your own home for a few months is fine, as long as you live there at least seven months a year.
Montana Elderly Homeowner/Renter Credit
If you are 62 or older and your household income is under $45,000, Montana may pay you a refundable credit of up to $1,150 toward your property tax or rent. Renters can claim it too, and you can get it even if you don't owe income tax.
How to apply
- In person
- Claim it on your Montana income tax return (Form 2) with Schedule 2EC, or file Schedule 2EC by itself, free, in the TransAction Portal. The first time you claim it, include your property tax bill or signed rent receipts.
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Age | 62 or older by December 31 of the year you claim for |
|---|---|
| Total household income limit | Less than $45,000 |
| Home | You may qualify if you lived in Montana at least nine months of the year and rented, owned or leased a Montana home at least six months |
What you may get
| Maximum credit | Up to $1,150, paid even if you owe no income tax |
|---|---|
| How it's worked out | A formula based on household income, rent and property tax |
Dates, renewals and waiting lists
| Deadline to claim | The same day your Montana income tax return is due. If you don't have to file a return, April 15 of the year after the year you claim for. You can still claim up to three years after that. Source: Montana Legislature (source 8) |
|---|---|
| Renewal | You claim it for each tax year on that year's return or Schedule 2EC |
How Montana is different
Where Montana's rules differ from the federal rules for Property tax relief for seniors.
- Renters can claim it, including the rent part of what you pay in a care facility
- Refundable: you get the money even if you don't have to file an income tax return
- Household income counts Social Security and other untaxed income
Good to know
- Renters: you may claim this credit on rent you paid, as long as the building is subject to property tax. Rent to a county or city housing authority also counts.
- If you are married and both of you own or rent the home, only one of you needs to be 62.
Property Tax Assistance Program (PTAP)
Montana's Property Tax Assistance Program cuts the tax rate on your home by 30%, 50% or 80% if your income is low. It is for homeowners of any age on a fixed or limited income, and once approved it stays in place as long as you own and live in the home.
How to apply
- In person
- Apply online, or return the paper PTAP form to your local Department of Revenue field office.
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Age | Any age |
|---|---|
| Income limit for tax year 2027 (2025 federal adjusted gross income), single | $29,943 or less |
| Income limit for tax year 2027 (2025 federal adjusted gross income), married or head of household | $40,131 or less |
| Home | You may qualify if you own (or are buying on contract) a house, mobile home or manufactured home and live in it at least seven months of the year |
What you may get
| Tax rate cut (tax year 2027) | 80%, 50% or 30% off the normal tax rate, depending on income and marital status |
|---|---|
| Single, income $0 to $14,286 (tax year 2027) | 80% off the tax rate |
| Married or head of household, income $0 to $19,249 (tax year 2027) | 80% off the tax rate |
| Value covered (year not stated on the page) | The first $418,000 of your home's market value |
Dates, renewals and waiting lists
| Application deadline | April 15. A late application is considered for the following year. |
|---|---|
| Renewal | No yearly application. It stays active while you own and live in the home, and the department sends a status letter each year. |
How Montana is different
Where Montana's rules differ from the federal rules for Property tax relief for seniors.
- Based on income, not age
- Your spouse's income counts even if they aren't on the deed
- Income limits are adjusted for inflation every year
Good to know
- Renters: this program is for homeowners. Renters 62 and older may be able to use the Elderly Homeowner/Renter Credit instead.
- If your only income is Social Security, veterans' benefits or other untaxed income, send your benefit statement with the application.
Free help
Free help with this in Montana
Aging Services Bureau
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Montana
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Montana Department of Revenue, Property Tax Help: Property Tax Relief and Assistance Programs (official government site). Checked Oct 28, 2026.
- Montana Department of Revenue, Tax Relief for Homesteads and Long-term Rentals (official government site). Checked Oct 28, 2026.
- Montana Department of Revenue, Homestead FAQs (official government site). Checked Oct 28, 2026.
- Montana Department of Revenue, 2026 Tax Information for Montana Property Owners (official government site). Checked Oct 28, 2026.
- Montana Department of Revenue, 2026 Property Tax Refund (official government site). Checked Oct 28, 2026.
- Montana Department of Revenue, Montana Elderly Homeowner/Renter Credit (official government site). Checked Oct 28, 2026.
- Montana Department of Revenue, 2025 Montana Individual Income Tax Return Form 2 Instructions (Schedule 2EC) (official government site). Checked Oct 28, 2026.
- Montana Legislature, 15-30-2339, MCA: Residential property tax credit for elderly, filing date (Montana Code Annotated 2025) (official government site). Checked Oct 28, 2026.
- Montana Department of Revenue, Property Tax Assistance Program (PTAP) (official government site). Checked Oct 28, 2026.
Was this page helpful?
Report an error on this page
Newsletter
Get an email when the rules change
Benefit figures, deadlines and rules change every year. We'll tell you what changed and what to check, about twice a month.
- Free, about twice a month
- One-click unsubscribe in every email
- We never sell or share your email