Residential property tax credit for elderly – limitations – denial of claim
(1) Only one claimant per household in a claim period under the provisions of 15-30-2337 through 15-30-2341 is entitled to relief.
(2) Except as provided in subsection (3), a claim for relief may not be allowed for any portion of property taxes billed or rent-equivalent taxes paid that is derived from a public rent or tax subsidy program.
(3) Except for dwellings rented from a county or municipal housing authority, a claim for relief may not be allowed on rented lands or rented dwellings that are not subject to Montana property taxes during the claim period.
(4) A person filing a false or fraudulent claim under the provisions of 15-30-2337 through 15-30-2341 must be charged with the offense of unsworn falsification to authorities pursuant to 45-7-203. If a false or fraudulent claim has been paid, the amount paid, penalties, and interest may be recovered as provided in 15-1-216.
| EnactedEn. SectionSec. 7, ChapterCh. 584, Laws ofL. 1981 |
| AmendedAmd. SectionSec. 3, ChapterCh. 134, Laws ofL. 1983 |
| AmendedAmd. SectionSec. 2, ChapterCh. 559, Laws ofL. 1989 |
| AmendedAmd. SectionSec. 4, ChapterCh. 543, Laws ofL. 1997 |
| AmendedAmd. SectionSec. 8, ChapterCh. 147, Laws ofL. 2009 (HB 24 - Morgan, Penny (R) HD 57) |
| SectionSec. 15-30-177, Montana Code AnnotatedMCA 2007 |
| RedesignatedRedes. 15-30-2341 by SectionSec. 1, ChapterCh. 147, Laws ofL. 2009 (HB 24 - Morgan, Penny (R) HD 57) |
| AmendedAmd. SectionSec. 5, ChapterCh. 308, Laws ofL. 2015 (HB 379 - Hertz, Greg (R) HD 12) |