2026 Property Tax Refund

This refund is for homeowners who were eligible for the 2026 homestead reduced tax rate but did not receive it.

You can check your enrollment status now if your property has already received the reduced rate. If it has, there is nothing further you need to do.

If your property has not received the reduced rate, you may be eligible to receive a refund beginning on January 1, 2027.

Who qualifies

You may be eligible if all of the following are true:

  • You owned the property during the 2026 tax year.
  • The property was your primary residence for at least seven months in 2026.
  • Your 2026 property taxes and all prior-year property taxes are paid in full.

Who doesn't qualify

Property that was not occupied by the owner as their principal residence for at least 7 months in 2026, such as:

  • Rental properties.
  • Second or vacation homes.
  • Vacant property.
  • Commercial property.

Homes owned by an LLC, corporation, partnership, or irrevocable trust do not qualify.

Moved during the year, inherited the home, or have another situation not covered here? See the 2026 Property Tax Refund FAQs.

What the refund covers

The refund is for the missed benefit of the 2026 reduced homestead rate.

  • It is based on the difference between the regular residential property tax rate and the reduced homestead rate.
  • It is limited to one year.
  • It does not refund all property taxes paid.​

What you'll need

How to request a refund

  1. Submit your request

    Refund requests open January 1, 2027, in the TransAction Portal (TAP). A link will be provided on this page. You'll enter your Social Security number and property geocode, answer a few questions, and provide a mailing address for the refund.

  2. Pay your 2026 property taxes in full

    You can submit your request before your taxes are paid, but the Department can't process it until the county confirms full payment of your 2026 property taxes and any prior-year property tax balances.

  3. Get your refund

    Once the Department has verified eligibility and approved your request, allow up to 30 days for the check to arrive by mail. 

Deadline: May 31, 2027

Requests received after this date cannot be processed.

When requests are processed

The Department can begin processing a request only after the county confirms that your 2026 property taxes and any prior-year balances are paid in full.

  • Mobile and manufactured homes: property taxes are usually paid in full earlier in the year, so these requests may be processed sooner.
  • All other homes: requests will not be processed until the Department can verify full payment with the county, which may be after the May 31, 2027 payment deadline. If your 2026 taxes are not paid in full by the November 30, 2026 first-half due date, your request will not be processed until after the May 31, 2027 second-half due date.
  • Taxes paid under protest or under appeal: your request cannot be processed until the appeal is settled. Call (406) 444-6900 or email DORHelp@mt.gov with questions about your situation.

Processing times vary by property type and Department access to county payment records.

Your 2027 reduced rate

If your refund request is approved, your home is automatically enrolled for the reduced rate for 2027. You do not need to submit a separate enrollment application.

If your request is denied, or if you are not sure your home qualifies for the rebate, you can still enroll for the 2027 reduced homestead rate by March 1, 2027.

Have a question?

Common questions about moving, new homes, ownership changes, payment, and denied requests are answered on the 2026 Property Tax Refund FAQs page.