Montana § 15-6-701 - Property Tax Assistance For Primary Residences
Full text of Montana Montana Code Annotated § 15-6-701 — Property Tax Assistance For Primary Residences, with citation guidance and answers to common questions.
§ 15-6-701. Property Tax Assistance For Primary Residences
Property tax assistance for primary residences. (1) A county shall provide property tax assistance to owners of primary residences certified by the department of revenue pursuant to 15-6-703 . The assistance is provided with funding from the state property tax assistance account distributed to the county as provided in 15-6-702 . (2) (a) Except as provided in subsection (2)(b), the county treasurer shall provide the property tax assistance distributed pursuant to 15-6-702 to each primary residence by listing the property tax assistance amount as a credit on the property tax bill as provided in 15-16-101 (2)(a)(v). (b) If the property tax assistance calculated pursuant to 15-6-702 (2). exceeds the property tax billed for an individual property, the county may retain the revenue that exceeds the property tax billed. (3) The owner of a primary residence that receives property tax assistance under this section is not prohibited from receiving property tax assistance under another property tax assistance program. (4) State property tax assistance provided to counties pursuant to this section may not affect the maximum mill calculation in 15-10-420 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-6-701
What does Montana Code Annotated § 15-6-701 cover?
Section 15-6-701 ("Property Tax Assistance For Primary Residences") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-6-701?
A common citation format is "Montana Code Annotated § 15-6-701" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-6-701 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.