Rule Chapter: 42.19
	Chapter Title: GENERAL PROPERTY TAX PROVISIONS

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	42.19 : GENERAL PROPERTY TAX PROVISIONS

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Rule No. Rule Title Latest Version Effective Date Subchapter 1 General Provisions 42.19.101 MARSHALL VALUATION SERVICE REP 9/11/1992 42.19.102 COMMERCIAL APPRAISAL FIRMS 9/11/1992 42.19.103 MONTANA APPRAISAL MANUAL REP 9/11/1992 Subchapter 2 Income and Property Tax Relief 42.19.201 DETERMINATION OF PRINCIPAL RESIDENCE REP 4/26/1996 42.19.202 APPLICATION DEADLINE REP 4/26/1996 Subchapter 3 Tax Levy Limits 42.19.301 CLARIFICATION OF EXCEPTION TO TAX LEVY LIMIT REP 8/31/1990 Subchapter 4 Property Tax Assistance Programs 42.19.401 PROPERTY TAX ASSISTANCE PROGRAM (PTAP) AND MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM; APPLICATION PROCESS; DETERMINATIONS; PROGRAM COMPLIANCE 12/23/2023 42.19.402 INFLATION ADJUSTMENT FOR PROPERTY TAX ASSISTANCE PROGRAM (PTAP) AND FOR MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM 12/23/2023 42.19.403 MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM REP 12/28/2019 42.19.404 INFLATION ADJUSTMENT FOR MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM REP 12/28/2019 42.19.405 DEFINITIONS 12/23/2023 42.19.406 EXTENDED PROPERTY TAX ASSISTANCE PROGRAM (EPTAP) REP 11/13/2015 42.19.407 INTANGIBLE LAND VALUE PROPERTY TAX ASSISTANCE PROGRAM FOR RESIDENTIAL PROPERTY 12/23/2023 Subchapter 5 Exemptions - Ownership and Use Tests 42.19.501 PROPERTY TAX EXEMPTION FOR QUALIFIED DISABLED VETERANS TRANS 10/15/2016 42.19.502 EXEMPTIONS INVOLVING AN OWNERSHIP TEST 11/13/2015 42.19.503 INFLATION ADJUSTMENT FOR QUALIFIED DISABLED VETERAN PROPERTY TAX EXEMPTION PROGRAM TRANS 10/15/2016 Rules 42.19.504 and 42.19.505 reserved 42.19.506 EXEMPTIONS INVOLVING A USE TEST 11/13/2015 Subchapter 6 Multiple Undivided Ownerships 42.19.601 NOTIFICATION OF CLASSIFICATION AND APPRAISAL TO OWNERS OF MULTIPLE UNDIVIDED OWNERSHIPS 12/27/2002 Subchapter 11 Energy Related Tax Incentives 42.19.1101 CAPITAL INVESTMENT IN NONFOSSIL FORMS OF ENERGY GENERATION TRANS 12/12/1986 42.19.1102 TREATMENT OF GASOHOL PRODUCTION FACILITIES 3/15/2002 42.19.1103 TREATMENT OF ETHANOL MANUFACTURING FACILITIES 12/22/2006 42.19.1104 PROPERTY TAX EXEMPTION FOR NONFOSSIL ENERGY SYSTEM 9/23/2017 Subchapter 12 New Industrial Property 42.19.1201 TREATMENT OF AGRICULTURAL PROCESSING REP 2/10/2024 42.19.1202 TREATMENT OF PROPERTY NOT USED AS PART OF THE NEW INDUSTRY REP 2/10/2024 42.19.1203 TREATMENT OF AIR AND WATER POLLUTION CONTROL EQUIPMENT REP 2/10/2024 42.19.1204 TREATMENT OF MOTOR VEHICLES REP 2/10/2024 42.19.1205 DEFINITIONS REP 2/10/2024 Rules 42.19.1206 through 42.19.1210 reserved 42.19.1211 PERIOD OF CLASSIFICATION AS NEW INDUSTRIAL PROPERTY REP 2/10/2024 42.19.1212 COMMENCEMENT OF OPERATIONS REP 2/10/2024 42.19.1213 CHANGES IN OPERATIONS REP 2/10/2024 Rules 42.19.1214 through 42.19.1219 reserved 42.19.1220 TAX INCENTIVE FOR NEW AND EXPANDING INDUSTRY TRANS 12/27/1991 42.19.1221 OPINION LETTERS REP 2/10/2024 42.19.1222 APPLICATION FOR SPECIAL CLASSIFICATION REP 2/10/2024 42.19.1223 PROCESSING OF APPLICATION REP 2/10/2024 42.19.1224 ADVERSE IMPACTS REP 2/10/2024 Rules 42.19.1225 through 42.19.1234 reserved 42.19.1235 PROPERTY TAX ABATEMENT FOR NEW OR EXPANDING INDUSTRY 2/10/2024 Rules 42.19.1236 through 42.19.1239 reserved 42.19.1240 TAXABLE RATE REDUCTION FOR VALUE ADDED PROPERTY REP 9/23/2017 Subchapter 13 Tax Sale Certificates 42.19.1301 DEFINITIONS REP 9/23/2017 42.19.1302 FORM REP 9/23/2017 Subchapter 14 Local Government Tax Increment Financing Districts (TIFD) 42.19.1401 DEFINITIONS 3/30/2019 42.19.1402 NOTIFICATION OF THE CREATION OR AMENDMENT OF A TAX INCREMENT FINANCING DISTRICT - TIMING REP 3/30/2019 42.19.1403 NOTIFICATION REQUIREMENTS FOR THE CREATION OR AMENDMENT OF AN URBAN RENEWAL DISTRICT (URD) WITH A TAX INCREMENT FINANCING PROVISION 3/30/2019 42.19.1404 NOTIFICATION REQUIREMENTS FOR THE CREATION OR AMENDMENT OF A TARGETED ECONOMIC DEVELOPMENT DISTRICT (TEDD) WITH A TAX INCREMENT FINANCING PROVISION 3/30/2019 42.19.1405 NEW TECHNOLOGY TAX INCREMENT FINANCING DISTRICTS – INFORMATION REQUIRED TO ENABLE THE DEPARTMENT TO CERTIFY BASE TAXABLE VALUE REP 5/23/2014 42.19.1406 NEW AEROSPACE TRANSPORTATION AND TECHNOLOGY TAX INCREMENT FINANCING DISTRICTS – INFORMATION REQUIRED TO ENABLE THE DEPARTMENT TO CERTIFY BASE TAXABLE VALUE REP 5/23/2014 42.19.1407 DETERMINATION OF BASE AND INCREMENTAL TAXABLE VALUES OF URBAN RENEWAL DISTRICTS (URD) OR TARGETED ECONOMIC DEVELOPMENT DISTRICTS (TEDD) 3/30/2019 42.19.1408 DETERMINATION AND REPORT OF BASE YEAR, ACTUAL, AND INCREMENTAL TAXABLE VALUES – TIMING REP 3/30/2019 42.19.1409 NOTIFICATION OF AMENDMENT OF BOUNDARIES OR CHANGES WITHIN AN EXISTING TAX INCREMENT FINANCE DISTRICT - NEWLY TAXABLE PROPERTY REP 3/30/2019 42.19.1410 INFORMATION REQUIRED BY THE DEPARTMENT TO CERTIFY BASE YEAR TAXABLE VALUES OF AN AMENDED OR CHANGED TAX INCREMENT FINANCING DISTRICT (TIFD) REP 3/30/2019 42.19.1411 DETERMINATION OF BASE YEAR TAXABLE VALUES OF AN AMENDED TIFD – REPORTING OF BASE YEAR, ACTUAL, AND INCREMENTAL TAXABLE VALUES REP 3/30/2019 42.19.1412 LOCAL GOVERNMENT REPORTING REQUIREMENTS 3/30/2019