2026 Property Tax Refund FAQs

The requirements to claim a 2026 Property Tax Refund are the same as the requirements to receive the Homestead Reduced Tax Rate for 2026. The property must be owned by an individual(s) or a grantor revocable trust, you must have lived in the property for at least seven months of the year, and you must have paid in full your 2026 and all prior-year property taxes.

If you did not apply because you were unsure, you are encouraged to submit your request for a 2026 Property Tax Refund. The Department will review your request to determine whether you met the Homestead Reduced Tax Rate requirements for 2026 and qualify for a refund.

Refund requests can be filed online or by mail between January 1, 2027, and May 31, 2027.

However, a 2026 Property Tax Refund request will not be processed until the 2026 property taxes have been paid in full. Requests for refunds on real property by property owners who did not pay their taxes in full by the first-half due date of November 30, 2026, will not be processed until after the second-half due date of May 31, 2027

If you miss the May 31, 2027 deadline, you will not be able to request a 2026 Property Tax Refund. The refund may be claimed only for the prior tax year, and the Department must receive your request by the deadline.

Yes, if there are infrastructure or improvements located on the adjacent lot that are used in connection with your residence. For example, the adjoining lot may qualify if the septic field, garage, or driveway associated with the primary residence is located on the lot.

Yes, you may submit your request if all past-due property tax balances have been paid in full. The Department will review your request and determine whether you met all eligibility requirements and qualify for a refund.

Your request will not be processed until your 2026 property taxes have also been paid in full. Requests for real property that was not paid in full by the first-half due date of November 30, 2026, will not be processed until after the second-half due date of May 31, 2027.

No. Before the Department can consider a 2026 Property Tax Refund request, the full assessed property-tax bill for the residence must be paid.

Yes, but your request cannot be processed until the appeal has been settled. Call (406) 444-6900 or email DORHelp@mt.gov with questions about your situation.

No, long-term rental properties are not eligible to claim a 2026 Property Tax Refund. You are encouraged to enroll your property to receive the long-term rental reduced tax rate for the 2027 tax year.

Yes, but refund approval will depend on the property's prior enrollment status. 

If the home was already enrolled for a reduced tax rate before your purchase, that reduced rate remained in place for 2026, and no refund will be issued. As the new owner, you will need to apply to continue receiving the Homestead Reduced Tax Rate in future years.

If the home was not previously enrolled for a reduced tax rate, the Department will review your request to determine whether you met the Homestead Reduced Tax Rate requirements for 2026 and qualify for a refund.

If you purchased a new home that was not enrolled in the reduced tax rate, you may qualify for a partial refund. If you owned and moved from one principal residence to another during the year, the Department may count the time you owned and lived in both homes toward the seven-month occupancy requirement if occupancy between the two principal residences was contiguous.

Example 1: You sold your initial principal residence in July and purchased and resided in the new residence in August. If the new principal residence was not enrolled to receive the reduced tax rate, you would be eligible to request a partial refund on the new residence, because the combined occupancy of both residences meets the seven-month requirement and occupancy between the two was contiguous.

Example 2: You sold your initial principal residence in July and purchased and resided in the new residence in September. If the new principal residence was not enrolled to receive the reduced tax rate, you would not be able to request a partial refund. You did not reside in the new residence for a total of seven months of the year, and you did not reside in the previous and new residences for seven consecutive months.

You may only claim a 2026 Property Tax Refund for one principal residence.

Your refund is the difference between the eligible property taxes paid for 2026 and those you would have paid if the Homestead Reduced Tax Rate had applied. The refund does not apply to special assessments, fees, penalties, interest, or other charges shown on your property-tax bill.

If your request is approved, the Department will send a refund check to the mailing address you provided. Direct deposit is not available.

If you have an outstanding debt with the State of Montana, a county, and/or university, your refund may first be applied to the outstanding debt(s); any remaining refund amount will be sent to you by mail.

If the Department denies your 2026 Property Tax Refund request, we will send you a denial letter. Review the letter to understand why your request was not approved and what options are available to you.