Apply for a Property Tax Exemption

• Documentation verifying the property is not operated for gain or profit.

Facilities for Persons with Disabilities or Mental Illness

Property owned by an organization that operates facilities exclusively for the care of persons with developmental disabilities, persons with mental illness, or persons with physical or mental impairments that constitute or result in substantial impediments to employment:

• Documentation verifying the organization is not operated for gain or profit.

Facilities for Retired, Aged, or Chronically Ill

Property owned by an organization that operates facilities for the care of retired, aged, or chronically ill, as defined in 15-6-201, MCA:

• Documentation verifying the organization is not operated for gain or profit.
• Documentation verifying the residents meet the age and gross household income requirements provided in 15-30-2338, MCA.

• Documentation of a permanent care and improvement fund as provided in Title 35, chapter 20, part 3.
• Documentation verifying the property is not maintained or operated for gain or profit.

• Documentation verifying that the organization has been an active community service continuously from January 1, 1981.

Educational Institutions

Property used exclusively for educational purposes, including dormitories and food service buildings for the use of students in attendance and other structures necessary for the operation and maintenance of an educational institution:

• Documentation providing proof the property does not exceed 80 acres.
• Documentation verifying the organization is not operated for gain or profit.
• Copy of the applicant's attendance policy and curriculum with systematic instruction.
• Copy of the lease agreement if the property is not owned by the educational organization.

Tribal Educational Property

Property, of any acreage, owned by a tribal corporation that is used for educational purposes and created for the sole purpose of establishing schools, colleges, and universities:

• Documentation verifying the organization is not operated for gain or profit.
• Copy of the applicant's attendance policy and curriculum with systematic instruction.

General Low-Income Housing

Property used for low-income housing, as provided in 15-6-221, MCA:

• Documentation that verifies the property is dedicated to providing affordable housing to low-income tenants.
• Documentation, such as the hearing minutes or newspaper notification, that a public hearing was held to consider whether the property meets a community housing need.

Low-Income Housing Owned by Entity under 15-6-221(a)(i)

Property used for low-income housing and is owned and operated by an entity described in 15-6-221(a)(i):

• Copy of the IRS tax exemption status letter if a limited partnership stating the general partner is a nonprofit corporation with an IRS 501(c)(3) exemption.
• Copy of the Board of Housing letter allocating low-income tax credits.
• Copy of the deed or other legally binding document that restricts the property's usage.
• Documentation that at least 20 percent of the residential units are rent-restricted and rented to tenants whose household incomes do not exceed 50 percent of the median family income for the county, or at least 40 percent of the residential units are rent-restricted to persons whose household incomes do not exceed 60 percent of the median income for the county.
• Letter stating that the property meets a public purpose in providing housing to an underserved population.
• Copy of the owner's partnership or operating agreement, or other documentation, that provides that at the end of the compliance period, the ownership of the property may be transferred to the nonprofit corporation or housing authority general partner.

Low-Income Housing Owned by Nonprofit Corporation

Property used for low-income housing and is owned and operated by a nonprofit corporation described in 15-6-221(1)(b), MCA:

• Documentation verifying the property was constructed using a home investment partnership program grant.

• Documentation verifying the property is not operated for gain or profit.
• Documentation verifying the real and personal property is reasonably necessary for use in connection with the public display or observatory use.
• If the real and personal property is owned by individuals, documentation verifying the property is actually used by the governmental entity or nonprofit organization as a part of its public display, held for future display, or used to house or store a public display.

• Copy of the health care facility's license from the Department of Public Health and Human Services.
• Copy of the lease agreement if the property is not owned by the non-profit organization.

• Exempt under Internal Revenue Service 26 U.S.C designation of 501(c)(3) or 501(c)(4).
• Proof the building, improvements and appurtenant land (not to exceed 150 acres) are reasonably necessary to provide a safe and suitable place to discharge firearms.
• Does not include residence (with up to 1 acre of land), commercial buildings (with appurtenant land), and any improvement not integral to providing a safe and suitable place to discharge firearms.

• Documentation verifying the park and/or recreational facility is open to the general public.
• Documentation verifying the property consists only of land (no buildings) and is rented or leased to a municipality or taxing unit for less than $100 a year.
• Documentation verifying the property is used exclusively for a public park, recreation, or landscape beautification purposes, not to exceed 10 acres.
• Copy of the tribal resolution as required under 15-6-201, MCA and ARM 42.20.105(5) if the land is owned by a federally recognized tribe that designates the land as park land, not to exceed 640 acres, or to be used exclusively for recreational facilities.

• Updated organizational documents (if articles of incorporation have been updated within the last 8 years).
• Letter stating the current specific and actual use.
• If non-profit healthcare – current license.
• If non-profit educational organization – updated curriculum if it has changed in the last 8 years.

• Copy of the lease agreement if the purely public charity organization is leasing the property from a governmental organization.

• Documentation providing proof that the buildings and furnishings are owned by a church and are used for actual religious worship or for the residences of the clergy;
• Documentation providing proof that the church's land parcel does not exceed 15 acres or one acre for a clergy residence when the land and improvements are used for educational or youth recreational activities, and are available for public use;
• Documentation, such as a certificate of ordination or license, that provides proof the resident of the parsonage is a member of the clergy; and
• Copy of the tribal resolution as required under 15-6-201, MCA and ARM 42.20.105(5) if the land and improvements are owned by a federally recognized tribe that designates the land, not to exceed 15 acres, as sacred land to be used exclusively for religious purposes.

• Documentation showing the occupants are 62 years or older or at least 1 occupant is 55 or older.
• Proof the property size does not exceed 250 acres.
• Proof it is a 501(c)(3) charitable organization.
• Proof of a resolution approving the petition from the local governing body.
• Copy of the original petition to the local governing body.

• Proof of the 5-year pre-payment.

• United States Department of Interior, Bureau of Indian Affairs documentation, stating that the initial written request or trust application submitted by the tribe is complete.
• Tribal resolution identifying the fee land, by legal description, for which the tribe has applied for federal trust title.
• Offer to convey lands to the United States of America in trust for the tribe or a similar document.
• Deed, contract for deed, or notice of purchaser’s interest that verifies ownership.
• Annual certification of property in the fee-to-trust process that has had an application submitted.

• Copy of the lease verifying the savings from the property tax exemption is realized by the society or organization.