Montana DOR Proposes New Property Tax Relief Regulations

The Montana Department of Revenue (DOR) proposed new rules to implement property tax relief legislation enacted by the 69th Montana Legislature. The proposed rules include definitions, the application processes, eligibility criteria, and calculation methods for applying reduced property tax rates to qualifying residential and rental properties. Comments on the proposed rules are due Dec. 8. [Mont. Dep’t of Revenue, Proposed Regs. NEW RULES 1 through 4, 11/07/25 Mont. Admin. Reg.]