Special Mobile Equipment Permits

Overview

Special mobile equipment refers to vehicles not designed for the transportation of persons or property on highways but incidentally operated or moved over highways. Examples include:

  • Road construction or maintenance machinery
  • Ditch-digging apparatus
  • Well-boring apparatus. 
  • See 61-1-101, MCA  (opens in new tab)

A motor vehicle or trailer designed and used to apply fertilizer to agricultural land must be treated as special mobile equipment. 61-10-206, MCA

Permit and Decal Requirements

Owners, lessees, or renters of any of the following must annually obtain a special mobile equipment decal before operating the equipment on Montana highways:

  • Special mobile equipment
  • Fertilizer application vehicles or trailers
  • Log loaders

  • Special mobile decals expire on December 31 of each year. 
  • Expired Decals: If the expired decal is displayed, the owner is entitled to operate the equipment between January 1 and February 15 following expiration without displaying the identification decal or receipt of the current year. 61-3-431, MCA

The county treasurer may add a three percent motor vehicle tax ($0.15 cents) for each $5.00 permit decal purchase.

How to Get a Special Mobile Equipment Decal

To obtain the permit decal:

Note: All information requested in the reporting table must be provided. A separate asset data spreadsheet may be attached to the form in lieu of filling out the reporting table, provided the spreadsheet includes all of the information requested.

Personal property brought into Montana any time during the year is subject to taxation in the county in which it is located.

For migratory special mobile equipment brought into the state of Montana, the personal property taxes assessed for the equipment must be paid to the county treasurer before the $5.00 permit decal may be issued. Montana prorates the property tax based on the number of calendar months remaining when the property enters the state.

Step to Obtain a Decal:

  1. Complete the Special Mobile Equipment Form. All information requested in the reporting table must be provided. A separate asset data spreadsheet may be attached to the form in lieu of filling out the reporting table, provided the spreadsheet includes all of the information requested.
  2. Submit the completed form to the Department of Revenue field office servicing the county where the special equipment is first used.
  3. The field office staff will calculate the taxable value and tax amount due for each piece of special mobile equipment and send the information to the county treasurer's office.
  4. Pay the personal property tax due and purchase the $5.00 permit decal by visiting the county treasurer’s office in the county where the equipment is first used.