Homeowner Property Tax Refund Form - Montana Department Of Revenue Page 3
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3About Owning the Property…
To claim the refund, you must have been the owner (or contractee for deed) in 2006 of
qualifying residential property. ▲If there are multiple owners of a property, the refund may be
claimed by the person who maintained the property as his or her principal residence for at least
7 months during 2006, and also owns a 20% or greater interest in the property. ▲The personal
representative of the estate of a deceased taxpayer may execute and file the claim for a refund
on behalf of a deceased taxpayer who qualifies for the refund.
About Living in the Property…
Generally, to claim the refund you must have lived in the property as your principal residence
for at least 7 months in 2006. (For the purposes of this refund, 7 months is defined to be 198
consecutive days.) ▲However, if you moved from one Montana property to another Montana
property during 2006 you may still qualify for the refund even though you did not live in either
property for a full 7 months. You will still qualify if you released ownership of your first principal
residence and took ownership of the successive principal residence, and moved out of your first
principal residence and into the successive principal residence. In addition, you must have paid
Montana property taxes on either or both residences for at least 7 months during 2006. You may
only make a refund claim for one of the residences.
About Paying Taxes on the Property…
You may claim a property tax refund of up to $400. To claim the refund, you must have paid tax
year 2006 property taxes on your principal residence. ▲You may claim a refund only for the
ad valorem property taxes you paid. Ad valorem taxes are taxes that are based on the value of
your property and include all taxes based on a mill levy, or other levy that is based on the value
of your property. Property taxes that do not vary with the value of your property, such as flat
fees paid for garbage, sewer, or lighting districts, for example, are not considered ad valorem
taxes and do not qualify for the refund. ▲If your tax year 2006 property taxes on your principal
residence were less than $400, you may add property taxes paid in 2005 and 2004 to meet the
$400 refund amount. The taxes must have been paid on the same principal residence, not on
multiple properties. ▲If you paid less than $400 in combined property taxes on your principal
residence in 2006, 2005 and 2004, you may claim a refund for the amount of property taxes that
you did pay. Please enter the actual amount in the Amount of Refund section on the claim form.
▲When adding property taxes from 2005 and 2004, you may only add the ad valorem property
taxes you paid on the property that you are claiming as your principal residence. You cannot
add the property taxes you paid on a different residence where you previously lived to reach the
$400 refund amount.
Got a Question…?
If you have a question regarding this refund that wasn’t fully answered in the above details you
may visit our website at mt.gov/revenue, where you will find a list of frequently asked questions
(FAQ) pertaining to the refund. The FAQ sheet addresses specific issues related to marriage,
divorce, death of a family member and estates, commercial properties as your principal
residence, ownership and occupancy, temporary or mobile dwellings, special types of taxpayers,
and other miscellaneous questions.
Still can’t find an answer on the website? You may also contact our call center staff by calling
1-866-859-2254 and someone will assist you in getting an answer to your question.
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