Behind on Property Taxes in Montana?

You can still sell your land. When we buy land with back taxes, the taxes are paid off at closing from the sale, and you pay no fees or commissions.

Cash offer in 24 hours
Back taxes paid at closing from the sale
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Close in as few as 7 days

How Montana collects

Tax lien state: the county sells a lien on the unpaid taxes, and the owner can redeem before a deed is issued.

Time to redeem

Until the first working day in August, 3 years after the tax lien attached (2 years for certain vacant subdivided lots with delinquent special improvement district assessments).

Delinquent taxes, the 2 percent penalty, interest at 5/6 of 1 percent a month, and costs.

What Happens When Taxes Go Unpaid in Montana

November 30
First half due (or 30 days after the notice is postmarked, if later).
May 31
Second half due.
After a missed due date
Interest at 5/6 of 1 percent a month and a 2 percent penalty.
Tax lien
Unpaid taxes become a property tax lien. The treasurer may assign it to a buyer who pays the delinquent amount.
First working day in August, 3 years after the lien attached
Redemption deadline for most land (2 years for certain vacant subdivided lots with special district assessments).
After the deadline
The assignee can get a tax deed after notice. For owner-occupied homes, a public auction with surplus paid to the owner.

Back Taxes in Montana: Your Options

This page explains what happens in Montana when property taxes on land go unpaid. It covers the November 30 and May 31 due dates, interest and penalty, the tax lien, assignment of the lien to an investor, the redemption deadline and the tax deed.

A Montana tax lien does not take your land right away. You can pay the lien or sell the land until the redemption period ends. After that, the lien holder can get a tax deed. This page is general information, not legal or tax advice. For your own parcel, ask your county treasurer.

When Montana property taxes are due and go delinquent

Half of the year's taxes is due by 5 p.m. on November 30, or within 30 days after the tax notice is postmarked if that is later. The second half is due by 5 p.m. on May 31. Any amount not paid by its due date is delinquent (MCA 15-16-102).

Interest and penalty

Delinquent taxes draw interest at 5/6 of 1 percent a month (10 percent a year) until paid, and a 2 percent penalty is added (MCA 15-16-102).

What the county does next: the tax lien and assignment

Unpaid taxes become a property tax lien. The county treasurer must assign the tax lien certificate to a person who sends the required mail notice to the taxpayer and pays the delinquent taxes, penalties, interest and costs (MCA 15-17-323). The person who buys it is called the assignee. If no one buys it, the county holds the lien.

If the lien is not redeemed in time, the county treasurer grants the assignee a tax deed after the required notice. If no assignment was made, the county gets a tax deed only if the county commissioners direct it by resolution (MCA 15-18-211).

Redemption

The owner, an occupant or another interested party can redeem the lien by the first working day in August, 3 years after the tax lien attached. For a subdivided lot with no house or business building and unpaid special improvement district assessments, the deadline is the first working day in August, 2 years after the lien attached (MCA 15-18-111).

To redeem, you pay the county treasurer the delinquent taxes, penalties, interest and costs. Ask the treasurer for the exact redemption deadline for your parcel.

Occupied homes and surplus

Different rules apply when the owner lives in a home on residential, agricultural or forest land. The assignee applies for a tax deed, the county treasurer holds a public auction within 60 days, and the opening bid includes half of the most recent assessed value of the land and home. The county pays the surplus to the owner of record within 30 days (MCA 15-18-219, 15-18-220, 15-18-221).

These auction rules depend on an owner-occupied home. Vacant land usually follows the regular tax deed path, so act before the redemption deadline.

Your options if you are behind

Your best choice depends on the land, the amount owed and the redemption deadline.

Pay the full amount owed, with penalties, interest and costs, before the next step in the process.
Ask the tax office whether it offers a payment plan, and get the terms in writing.
Sell the land before the deadline. The back taxes are paid from the sale at closing.
If the land was inherited, gather the death certificate and any will or probate papers early, because a sale needs someone with authority to sign.
If the numbers are large or a deadline is close, talk to a real estate attorney.

Selling land with back taxes in Montana

You can sell land with a tax lien before a tax deed is issued. At closing, the title company gets a redemption figure from the county treasurer and pays it from the sale price. The lien is released and the buyer gets clear title.

EasyLotBuyer buys vacant land in Montana for cash, including lots with back taxes, liens, title issues or no road access, and land from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, and pay the closing costs. We can close in as few as 7 days. Back taxes are paid at closing from the sale.

Where to check your tax status

Your county treasurer has the tax bills, lien status, any assignment and redemption figures. The Montana Department of Revenue property page has general property tax information.

Sources

Rules and fees change; check with the county before you act on them.

Back Tax Questions in Montana

When are Montana property taxes due?

Half by November 30 (or 30 days after the notice is postmarked, if later) and half by May 31.

What interest is charged on late Montana property taxes?

5/6 of 1 percent a month, plus a 2 percent penalty.

How long do I have to redeem a Montana tax lien?

Until the first working day in August, 3 years after the lien attached. Some vacant subdivided lots have 2 years.

What is a tax lien assignment in Montana?

The county treasurer transfers the lien to a person who pays the delinquent taxes and costs. That person can get a tax deed if you do not redeem.

Do I get surplus if my Montana land is sold?

If you live in a home on the land, the law requires a public auction and pays the surplus to the owner. For vacant land, the assignee usually gets a tax deed, so redeem or sell before the deadline.

Can I sell land with a Montana tax lien?

Yes, before a tax deed is issued. The redemption amount is paid from the sale at closing.