Montana Code Annotated (2025)
Table of Contents / TITLE 15. TAXATION / CHAPTER 6. PROPERTY SUBJECT TO TAXATION
Part 2. Tax-Exempt Property
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
15-6-201 - Governmental, Charitable, And Educational Categories – Exempt Property
15-6-202 - Freeport Merchandise And Business Inventories Exemption – Definitions
15-6-203 - Veterans' Exemptions – Clubhouse – Land – Incompetent Veterans' Trusts
15-6-204 - Money And Credits Exemption
15-6-205 - State Water Conservation Projects Exempt
15-6-206 - Irrigation And Drainage Facilities – When Exempt
15-6-207 - Agricultural Producer Exemptions – Products – Unused Beet Equipment – Low-Value Buildings, Implements, And Machinery
15-6-208 - Mineral Exemptions – Small Coal Or Metal Mines Producer – Travertine – Bentonite
15-6-209 - Community Services Buildings Exempt
15-6-210 - Repealed
15-6-211 - Repealed
15-6-212 - Repealed
15-6-213 - Down-Hole Equipment In Oil And Gas Wells Exempt
15-6-214 - Terminated
15-6-215 - Exemption For Motion Picture And Television Commercial Property
15-6-216 - Exemption Of Improvements Made To Commercial Buildings To Remove Barriers To Persons With Disabilities
15-6-217 - Exemption For Vehicle Of Certain Health Care Professionals
15-6-218 - Intangible Personal Property Exemption
15-6-219 - Personal And Other Property Exemptions
15-6-220 - Agricultural Processing Facilities Exemption
15-6-221 - Exemption For Rental Housing Providing Affordable Housing To Lower-Income Tenants
15-6-222 - Repealed
15-6-223 - Timber Exemption
15-6-224 - Nonfossil Energy Generation
15-6-225 - Small Electrical Generation Equipment Exemption
15-6-226 - Terminated
15-6-227 - Property On Railroad Land Leased By Nonprofit Organizations
15-6-228 - Property Subject To Registration Fee
15-6-229 - Exemption For Land Adjacent To Transmission Line Right-Of-Way Easement – Application – Limitations
15-6-230 - Temporary Exemption For Certain Tribal Property – Rulemaking
15-6-231 - Terminated
15-6-232 - Terminated
15-6-233 - Terminated
15-6-234 - Duty To Report Change In Use
15-6-235 - New Property Tax Exemptions – Department Notification To Local Governments
15-6-236 - Reserved
15-6-237 - Periodic Review Of Exempt Property – Rulemaking
15-6-238 - Public Information On Exempt Property
15-6-239 - Reserved
15-6-240 - Intangible Land Value Property Exemption – Application Procedure
15-6-241 - Mobile Home Exemption
15-6-242 - Exemption – Abandoned Housetrailer, Manufactured Home, Or Mobile Home
15-6-243 - Fiber Optic Or Coaxial Cable Abatement – Wireless Infrastructure Abatement – Review And Comment By Local Taxing Jurisdictions
15-6-244 - Temporary Exemption For Residential Subdivision Development – Rulemaking
15-6-245 - Statement Of Potential Tax Liability – Rulemaking Authority