Disabled First Responder (DFR) Assistance Program

The Disabled First Responder Assistance Program helps disabled first responders or their unmarried surviving spouse by reducing the property tax rate on their home. The first responder must have 100% disability from an injury related to service.

The DFR reduction is based on income and marriage status as shown in the table below.

For homes on agricultural land or forest land, the benefit applies to the home and one-acre homesite.

Eligibility

To qualify for Tax Year 2027, you must:

  • Own or currently be under a contract to purchase a home
  • Live in the home as your primary residence for at least seven months of the year
  • Provide proof that you receive a disability retirement benefit because you were injured in the line of duty as a fire fighter or law enforcement officer; or are compensated for a permanent total or permanent partial disability because you were injured in the line of duty as a volunteer emergency care provider
  • Have a 2025 Federal Adjusted Gross Income (FAGI), excluding capital and income losses, less than:
    • Single: $64,551 or less
    • Married or Head of Household: $74,482 or less
    • Unmarried Surviving Spouse: $56,276 or less

An unmarried surviving spouse must provide a letter from their deceased spouse’s employer verifying that the first responder was killed in the line of duty or died from a disability resulting from an injury in the line of duty.

If you are a new Montana resident, include a copy of your 2025 federal income tax return with your completed application.

If you are married, include your spouse’s income in your 2025 FAGI regardless of whether they are a co-owner of the home.

If your only income is from social security, veterans’ benefits and/or other nontaxable sources, include a copy of your social security statement and other income documentation with your completed application.

Benefit

Depending on your marital status and income, the reduction is 100%, 80%, 70%, or 50% of the normal tax rate. Income ranges are adjusted annually for inflation.

Income ranges and property tax reduction percentages for single filers (Tax Year 2027).
Minimum income Maximum income Property tax reduction
$0 $49,654 100%
$49,655 $54,620 80%
$54,621 $59,584 70%
$59,585 $64,551 50%

Income ranges and property tax reduction percentages for married filers or heads of household (Tax Year 2027).
Minimum income Maximum income Property tax reduction
$0 $59,584 100%
$59,585 $64,551 80%
$64,552 $69,515 70%
$69,516 $74,482 50%

Income ranges and property tax reduction percentages for unmarried surviving spouses (Tax Year 2027).
Minimum income Maximum income Property tax reduction
$0 $41,379 100%
$41,380 $46,344 80%
$46,345 $51,310 70%
$51,311 $56,276 50%

How to Apply

You may apply by completing and submitting a Disabled First Responder Property Tax Relief Application - Form DFR (PDF).

Application Deadline

Your application must be postmarked or hand delivered to a local field office by April 15. If you miss the deadline, we will consider your application for the following year.

You must meet income and property ownership/occupancy requirements every year.

Renewing Assistance

As long as you own and live in your home, your application will remain active. We will send you a letter each year with your current Montana First Responder Assistance Program status.

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