State Summary

• Tax Collection Method: Liens
• Tax Collection Entity: Treasurer
• Property/Tax Records Administrator: Montana Department of Revenue
• Taxes Due: Tax payments are due in two equal installments on November 30 and May 31 (following year)
• Taxes Delinquent: Tax bills become delinquent one day after the due dates
• Tax Sale Date/Period: Late June or July
• Tax Sale Registration Requirements: Varies
• Tax Sale Administrator: Treasurer
• Primary Bidding Type: Random or Rotational bidding
• Redemption Period: 3 years for land with improvements; 2 years for vacant land
• Redemption Interest Rate/Flat Penalty: 10% simple interest per annum
• Over-the-Counter Sales Opportunities: Yes, most counties have "over-the-counter" opportunities for interested investors.

Montana is a tax lien state. Montana counties hold their tax lien sales in late June or July. Some counties also hold subsequent sales if unpurchased tax lien certificates remain in the county's inventory. Many counties use either a random or rotational type of bidding where bidders at the sale are selected at random and allowed to purchase a tax lien certificate for the amount of taxes and fees owed. Some counties may use the premium bidding method.



Montana County Reference