← Montana tax rules›Property Tax
Montana Property Tax (2026)
Info: The state Department of Revenue appraises property and certifies taxable values; local governments set mill levies (plus a statewide 95-mill school equalization levy) and county treasurers collect, so bills vary by jurisdiction.
Official source: mtrevenue.gov →
General legal information, not legal advice — verify important decisions with a licensed attorney.
Property Tax in states bordering Montana
The same rule in each neighboring state LawLert has verified, from that state’s own official source.
- IdahoInfo
The State of Idaho collects no property tax; counties assess and levy it locally. Property is assessed at 100% of market value as of January 1, less exemptions. The homeowner's exemption removes 50% of an owner-occupied home's value plus up to one acre (capped at $125,000) from the taxable amount. Local taxing-district budgets set the rate.
Verified Jul 7, 2026 · Source: tax.idaho.gov · Full Idaho rule →
- North DakotaInfo
Property tax is levied locally by your county, city, township, school and park districts (not the state). Residential taxable value is 4.5% of market value, and your bill equals that taxable value times the total local mill levy, so rates vary by location.
Verified Jul 14, 2026 · Source: tax.nd.gov · Full North Dakota rule →
- South DakotaInfo
South Dakota collects no state property tax; the county Director of Equalization assesses property at full-and-true (market) value, which is equalized to 85% to set taxable value, and local taxing jurisdictions apply levies (dollars per thousand of taxable value). Owner-occupied homes get a reduced rate, and assessment-freeze/relief programs exist for the elderly and disabled.
Verified Jul 18, 2026 · Source: dor.sd.gov · Full South Dakota rule →
- WyomingInfo
Locally assessed by the 23 county assessors with state Property Tax Division oversight: residential property is taxed on 9.5% of its market value (the assessment ratio), and county/school/city/special-district mill levies apply to that taxable value. Taxes are payable in halves due Nov 10 and May 10.
Verified Jul 19, 2026 · Source: wyo-prop-div.wyo.gov · Full Wyoming rule →
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