Rule Chapter: 42.20
	Chapter Title: REAL PROPERTY

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	42.20 : REAL PROPERTY

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Rule No. Rule Title Latest Version Effective Date Subchapter 1 Valuation of Real Property 42.20.101 CITY AND TOWN LOTS AND IMPROVEMENTS 11/10/2017 42.20.102 PROPERTY TAX EXEMPTION APPLICATION PROCESS AND REQUIREMENTS 9/24/2022 42.20.102A ADDITIONAL DOCUMENTATION REQUIREMENTS FOR PROPERTY TAX EXEMPTION APPLICATIONS 9/24/2022 42.20.103 TAX BENEFITS FOR THE REMODELING, RECONSTRUCTION, OR EXPANSION OF EXISTING BUILDINGS OR STRUCTURES 12/27/2002 42.20.104 COMPARABLE PROPERTY REP 12/27/2002 42.20.105 CONDOMINIUMS/TOWNHOMES 11/10/2017 42.20.106 DEFINITIONS 1/1/2016 42.20.107 VALUATION METHODS FOR COMMERCIAL PROPERTIES 8/24/2012 42.20.108 INCOME APPROACH 8/26/2005 42.20.109 CAPITALIZATION RATES 12/27/2002 42.20.110 TAX EXEMPTION AND REDUCTION FOR THE REMODELING, RECONSTRUCTION, OR EXPANSION OF CERTAIN COMMERCIAL PROPERTY 8/26/2005 42.20.111 TIMBERLANDS EAST OF THE CONTINENTAL DIVIDE, INCLUDING DEER LODGE AND SILVER BOW COUNTIES REP 5/13/1983 42.20.112 VALUATION SCHEDULE FOR EASTERN TIMBERLANDS REP 5/13/1983 42.20.113 TIMBERLAND CLASSIFICATION - GENERAL PRINCIPLES REP 4/26/1996 42.20.114 TIMBERLAND VALUATION - GENERAL PRINCIPLES REP 4/26/1996 42.20.115 TIMBERLANDS -- STUMPAGE VALUATION REP 4/26/1996 42.20.116 TIMBERLANDS - DISCOUNT MULTIPLIERS REP 4/26/1996 42.20.117 CLASSIFICATION CHANGE FOR MANUFACTURED HOME OR MOBILE HOME 8/11/2006 42.20.118 TRIBAL GOVERNMENT APPLICATION FOR A TEMPORARY PROPERTY TAX EXEMPTION 9/24/2022 42.20.119 AMMUNITION COMPONENTS MANUFACTURING - PROPERTY TAX EXEMPTION APPLICATIONS 11/10/2017 42.20.120 GOLF COURSE VALUATION 11/26/2016 42.20.121 TIMBERLANDS WEST OF THE CONTINENTAL DIVIDE REP 5/13/1983 42.20.122 VALUATION SCHEDULE FOR FLATHEAD COUNTY REP 5/13/1983 42.20.123 VALUATION SCHEDULE FOR GRANITE COUNTY REP 5/13/1983 42.20.124 VALUATION SCHEDULE FOR EASTERN LAKE COUNTY REP 5/13/1983 42.20.125 VALUATION SCHEDULE FOR WESTERN LAKE COUNTY REP 5/13/1983 42.20.126 VALUATION SCHEDULE FOR WESTERN LEWIS AND CLARK COUNTY REP 5/13/1983 42.20.127 VALUATION SCHEDULE FOR LINCOLN COUNTY REP 5/13/1983 42.20.128 VALUATION SCHEDULE FOR MINERAL COUNTY REP 5/13/1983 42.20.129 VALUATION SCHEDULE FOR MISSOULA COUNTY REP 5/13/1983 42.20.130 VALUATION SCHEDULE FOR POWELL COUNTY REP 5/13/1983 42.20.131 VALUATION SCHEDULE FOR RAVALLI COUNTY REP 5/13/1983 42.20.132 VALUATION SCHEDULE FOR SANDERS COUNTY REP 5/13/1983 42.20.133 QUALIFICATION FOR CLASSIFICATION AS AGRICULTURAL OR FOREST LAND REP 4/26/1996 42.20.134 VALUATION OF ONE ACRE BENEATH IMPROVEMENTS ON NONQUALIFIED AGRICULTURAL LAND AND IMPROVEMENTS ON FOREST LAND TRANS 8/29/2003 42.20.135 PROCEDURE FOR REMOVING ONE ACRE BENEATH IMPROVEMENTS ON NONQUALIFIED AGRICULTURAL LAND AND IMPROVEMENTS ON FOREST LAND FROM PROPERTY LAND CLASSIFICATION REP 8/29/2003 42.20.136 RESIDENCE DEFINED REP 12/27/2002 42.20.137 ELIGIBILITY FOR CLASS 14 TAX TREATMENT REP 12/24/1993 42.20.138 AGRICULTURAL IMPROVEMENTS AND IMPROVEMENTS ON TIMBERLAND LOCATED ON DISPARATE LAND OWNERSHIPS REP 12/24/1993 42.20.139 APPLICATION FOR AGRICULTURAL CLASSIFICATION OF LAND TRANS 8/29/2003 42.20.140 DEFINITION OF TERMS FOR PARCELS LESS THAN 20 ACRES REP 8/29/2003 42.20.141 AGRICULTURAL LANDS TRANS 8/29/2003 42.20.142 GRAZING LAND TRANS 8/29/2003 42.20.143 CONTINUOUSLY CROPPED HAY LAND TRANS 8/29/2003 42.20.144 NONIRRIGATED FARM LAND TRANS 8/29/2003 42.20.145 NONIRRIGATED, CONTINUOUSLY CROPPED FARM LAND TRANS 8/29/2003 42.20.146 TILLABLE, IRRIGATED LAND TRANS 8/29/2003 42.20.147 CRITERIA FOR AGRICULTURAL LAND VALUATION FOR LAND TOTALING LESS THAN 20 ACRES TRANS 8/29/2003 42.20.148 PRODUCTION FAILURES TRANS 8/29/2003 42.20.149 MARKETING DELAY FOR ECONOMIC ADVANTAGE TRANS 8/29/2003 42.20.150 CRITERIA FOR AGRICULTURAL LAND VALUATION FOR LAND TOTALING 20 TO 160 ACRES IN SIZE TRANS 8/29/2003 42.20.151 DEFINITION OF TERMS FOR PARCELS BETWEEN 20 TO 160 ACRES REP 8/29/2003 42.20.152 VALUATION OF NONAGRICULTURAL LAND FROM 20 TO 160 ACRES TRANS 8/29/2003 42.20.153 VALUATION OF AGRICULTURAL LAND EXCEEDING 160 ACRES TRANS 8/29/2003 42.20.154 VALUATION OF ONE ACRE BENEATH AGRICULTURAL IMPROVEMENTS AND IMPROVEMENTS ON AGRICULTURAL LAND REP 8/29/2003 42.20.155 PROCEDURE FOR REMOVING ONE ACRE BENEATH AGRICULTURAL IMPROVEMENTS FROM PROPERTY LAND CLASSIFICATION REP 8/29/2003 42.20.156 LAND CLASSIFICATION CHANGE CRITERIA 10/24/2020 42.20.157 FILED AND PLATTED SUBDIVISIONS REP 8/29/2003 42.20.158 TIMBERLANDS REP 4/26/1996 42.20.159 COMMERCIAL AND INDUSTRIAL USE TRANS 8/29/2003 42.20.160 FOREST LAND ASSESSMENT TRANS 8/29/2003 42.20.161 FOREST LAND CLASSIFICATION DEFINITIONS REP 8/29/2003 42.20.162 EXCEPTIONS TO FOREST LAND ASSESSMENT TRANS 8/29/2003 42.20.163 FOREST LAND OWNERSHIP REP 8/29/2003 42.20.164 FOREST SITE PRODUCTIVITY CLASSES TRANS 8/29/2003 42.20.165 FOREST LAND ELIGIBILITY - GENERAL PRINCIPLES TRANS 8/29/2003 42.20.166 FOREST LAND VALUATION ZONES TRANS 8/29/2003 42.20.167 FOREST LAND VALUATION FORMULA TRANS 8/29/2003 42.20.168 FOREST COSTS TRANS 8/29/2003 42.20.169 NATURAL DISASTER REDUCTION - GENERAL PRINCIPLES TRANS 8/29/2003 42.20.170 FOREST LAND TRANS 8/29/2003 42.20.171 LAND CLASSIFICATION DETERMINATION DATE FOR CLASS THREE, FOUR, AND TEN PROPERTY REP 9/26/2020 42.20.172 EXTENSION OF STATUTORY DEADLINE FOR ASSESSMENT REVIEWS REP 12/9/2011 42.20.173 STATUTORY DEADLINES FOR REQUESTS FOR INFORMAL CLASSIFICATION AND APPRAISAL REVIEWS, FORM AB-26 1/18/2020 42.20.174 MOBILE HOME EXEMPTION OWNERSHIP DETERMINATION 2/1/2020 Subchapter 2 Realty Transfers 42.20.201 INTENT 12/27/2002 42.20.202 REALTY TRANSFER CERTIFICATE 4/26/1996 42.20.203 EXEMPTIONS FROM DISCLOSING SALE PRICE 8/26/2005 42.20.204 CHANGE OF ASSESSMENT ROLL 12/22/2006 42.20.205 ACCURACY OF REALTY TRANSFER CERTIFICATE 12/27/2002 Subchapter 3 Classification of Nonproductive Patented Mining Claims 42.20.301 APPLICATION FOR CLASSIFICATION AS NONPRODUCTIVE, PATENTED MINING CLAIM 1/1/2016 42.20.302 DEFINITIONS 12/12/2014 42.20.303 CRITERIA FOR VALUATION AS MINING CLAIM 12/22/2006 42.20.304 ADDITIONAL RESTRICTIONS THAT CURTAIL PREFERENTIAL TREATMENT 12/22/2006 42.20.305 VALUATION OF ACREAGE BENEATH IMPROVEMENTS ON ELIGIBLE MINING CLAIMS 12/22/2006 42.20.306 VALUATION OF IMPROVEMENTS LOCATED ON ELIGIBLE MINING CLAIMS 12/24/1993 42.20.307 VALUATION OF ELIGIBLE MINING CLAIM LAND 2/26/2010 42.20.308 APPLICATION FOR CLASSIFICATION AS CLASS 19 PROPERTY REP 12/24/1993 42.20.309 ELIGIBILITY CRITERIA FOR CLASSIFICATION AND VALUATION AS CLASS 19 REP 12/24/1993 42.20.310 PORTIONS OF PARCELS ELIGIBLE FOR CLASSIFICATION AS CLASS 19 REP 12/24/1993 42.20.311 PORTIONS OF PARCELS ELIGIBLE FOR CLASSIFICATION AS CLASS 4 REP 12/24/1993 Subchapter 4 Sales Assessment Ratio - Real Property Values 42.20.401 LIMITATION ON CHANGING PROPERTY VALUE REP 3/30/1990 Rules 42.20.402 and 42.20.403 reserved 42.20.404 CRITERIA FOR REDUCING PROPERTY VALUE REP 3/30/1990 Rules 42.20.405 and 42.20.406 reserved 42.20.407 PROCEDURE FOR VALIDATING SALES INFORMATION REP 3/30/1990 Rules 42.20.408 and 42.20.409 reserved 42.20.410 STRATIFIED SALES ASSESSMENT RATIO STUDY PROCEDURES REP 3/30/1990 Rules 42.20.411 and 42.20.412 reserved 42.20.413 DIVISION OF PROPERTY INTO STRATUM REP 3/30/1990 Rules 42.20.414 and 42.20.415 reserved 42.20.416 APPLICABILITY OF PROPERTY VALUE ADJUSTMENTS REP 3/30/1990 Rules 42.20.417 and 42.20.418 reserved 42.20.419 PERCENTAGE ADJUSTMENTS FOR THE 1988 TAX YEAR REP 3/30/1990 42.20.420 PROPERTY VALUE ADJUSTMENTS REP 12/24/1993 Rules 42.20.421 and 42.20.422 reserved 42.20.423 DATA USED TO ESTIMATE SALES ASSESSMENT RATIOS REP 12/24/1993 Rules 42.20.424 and 42.20.425 reserved 42.20.426 ADJUSTMENT FOR DATE OF SALE AND SALES ASSESSMENT RATIO ESTIMATE REP 5/17/1991 Rules 42.20.427 and 42.20.428 reserved 42.20.429 CRITERIA FOR REDUCING OR INCREASING PROPERTY VALUE REP 12/24/1993 Rules 42.20.430 and 42.20.431 reserved 42.20.432 PROCEDURE FOR VALIDATING SALES INFORMATION 12/9/2011 Rules 42.20.433 and 42.20.434 reserved 42.20.435 DETERMINATION OF AREAS REP 12/24/1993 Rules 42.20.436 and 42.20.437 reserved 42.20.438 DESIGNATED AREAS - RESIDENTIAL REP 12/24/1993 Rules 42.20.439 and 42.20.440 reserved 42.20.441 RESIDENTIAL AREA MAPS AND DESCRIPTIONS REP 12/24/1993 Rules 42.20.442 and 42.20.443 reserved 42.20.444 DESIGNATED AREAS - COMMERCIAL REP 12/24/1993 Rules 42.20.445 and 42.20.446 reserved 42.20.447 COMMERCIAL AREA MAPS AND DESCRIPTIONS REP 12/24/1993 Rules 42.20.448 and 42.20.449 reserved 42.20.450 DIVISION OF PROPERTY INTO STRATUM REP 12/24/1993 Rules 42.20.451 and 42.20.452 reserved 42.20.453 TREATMENT OF CERTAIN PROPERTIES REP 12/24/1993 42.20.454 CONSIDERATION OF SALES PRICE AS AN INDICATION OF MARKET VALUE 11/10/2017 42.20.455 CONSIDERATION OF INDEPENDENT APPRAISALS AS AN INDICATION OF MARKET VALUE 1/1/2019 Rules 42.20.456 through 42.20.467 reserved 42.20.468 PERCENTAGE ADJUSTMENTS FOR THE 1992 TAX YEAR REP 12/24/1993 Rules 42.20.469 and 42.20.470 reserved 42.20.471 APPLICABILITY OF PROPERTY VALUE ADJUSTMENTS REP 12/24/1993 Subchapter 5 Phase-In Valuation and New Construction 42.20.501 DEFINITIONS 1/1/2016 42.20.502 DETERMINATION OF VALUE BEFORE REAPPRAISAL (VBR) FOR FOREST LAND EXCLUDING INDUSTRIAL PROPERTIES REP 1/1/2017 42.20.503 DETERMINATION OF CURRENT YEAR PHASE-IN VALUE FOR CLASS TEN PROPERTY REP 1/1/2017 42.20.504 NEW CONSTRUCTION DETERMINATION 11/11/2016 42.20.505 CLASSIFICATION AND APPRAISAL NOTICES AND VALUATION REVIEWS FOR FOREST LAND PROPERTY REP 9/26/2020 42.20.506 CERTIFIED MILL LEVY DETERMINATION REP 12/13/2002 42.20.507 PROPERTY TAX ASSISTANCE AND TAX RELIEF PROGRAMS 12/17/1999 42.20.508 DEFINITIONS - INDUSTRIAL PROPERTY REP 12/17/1999 42.20.509 DETERMINATION OF VALUE BEFORE REAPPRAISAL (VBR) FOR INDUSTRIAL PROPERTIES (CLASS FOUR) REP 1/1/2016 42.20.510 BASIC DETERMINATION OF PHASE-IN VALUE FOR CLASS FOUR INDUSTRIAL PROPERTY REP 1/1/2016 42.20.511 VALUATION OF CLASS FIVE REAL PROPERTY FOR QUALIFYING AIR AND WATER POLLUTION CONTROL PROPERTY, GASOHOL FACILITIES, QUALIFYING RESEARCH AND DEVELOPMENT FIRMS, AND ELECTROLYTIC REDUCTION FACILITIES 2/10/2024 42.20.512 VALUATION OF CLASS FIVE LOCALLY ASSESSED ELECTRIC AND TELEPHONE COOPERATIVES AND TELECOMMUNICATIONS COMPANIES 12/13/2002 42.20.513 VALUATION OF CLASS SEVEN PROPERTY 9/9/1997 42.20.514 DETERMINATION OF TOTAL TAXABLE VALUE OF ELIMINATED PROPERTY 12/17/1999 42.20.515 DETERMINATION OF TOTAL TAXABLE VALUE OF NEWLY TAXABLE PROPERTY 12/12/2014 42.20.516 APPLICATION OF PHASE-IN PROVISIONS FOR CLASS TEN PROPERTIES THAT DECREASE IN VALUE DUE TO REAPPRAISAL REP 1/1/2017 42.20.517 APPLICATION OF HOMESTEAD OR COMSTEAD EXEMPTION TO MIXED USE PROPERTIES REP 1/1/2016 42.20.518 LAND CAP ELIGIBILITY AND APPLICATION REP 12/13/2002 42.20.519 APPLICATIONS FOR PROPERTY TAX ABATEMENT FOR GRAY WATER SYSTEMS REP 11/4/2023 Subchapter 6 Agricultural Land 42.20.601 DEFINITIONS 10/24/2020 42.20.602 STEPS IN DETERMINING THE CLASSIFICATION OF AGRICULTURAL LAND 1/1/2016 42.20.603 VALUATION OF AGRICULTURAL LAND THAT DOES NOT HAVE A PUBLISHED SOIL SURVEY 12/12/2014 42.20.604 STEPS IN DETERMINING THE PRODUCTIVITY OF AGRICULTURAL LAND 11/11/2016 42.20.605 AGRICULTURAL LANDS REP 12/12/2014 42.20.606 EXCEPTIONS TO AGRICULTURAL LAND ASSESSMENT REP 10/24/2020 42.20.607 CORRECTION OF VALUE BEFORE REAPPRAISAL (VBR) FOR 2009 AGRICULTURAL LAND REP 12/12/2014 Rules 42.20.608 and 42.20.609 reserved 42.20.610 CLASSIFICATION OF EASEMENTS ON AGRICULTURAL LAND 10/24/2020 Rules 42.20.611 through 42.20.614 reserved 42.20.615 APPLICATION FOR AGRICULTURAL CLASSIFICATION OF LAND REP 10/24/2020 Rules 42.20.616 through 42.20.619 reserved 42.20.620 APPLICATION AND CLASSIFICATION REQUIREMENTS FOR AGRICULTURAL LAND TOTALING LESS THAN 160 ACRES 10/24/2020 42.20.621 2015 CALCULATION OF VALUE BEFORE REAPPRAISAL (VBR) FOR AGRICULTURAL LAND REP 1/1/2016 Rules 42.20.622 through 42.20.624 reserved 42.20.625 CRITERIA FOR AGRICULTURAL LAND VALUATION FOR LAND TOTALING 20 TO 160 ACRES IN SIZE REP 12/12/2014 Rules 42.20.626 through 42.20.629 reserved 42.20.630 PRODUCTION FAILURES REP 10/24/2020 Rules 42.20.631 through 42.20.634 reserved 42.20.635 MARKETING DELAY FOR ECONOMIC ADVANTAGE REP 10/24/2020 Rules 42.20.636 through 42.20.639 reserved 42.20.640 CLASSIFICATION OF LAND 160 ACRES OR LARGER IN SIZE 10/24/2020 Rules 42.20.641 through 42.20.644 reserved 42.20.645 CLASSIFICATION AND ASSESSMENT OF THOSE PORTIONS OF ANY AGRICULTURAL, NONQUALIFIED AGRICULTURAL, OR FOREST LAND PARCELS THAT ARE RESIDENTIAL, COMMERCIAL, OR INDUSTRIAL SITES 12/22/2006 Rules 42.20.646 through 42.20.649 reserved 42.20.650 VALUATION OF NONQUALIFIED AGRICULTURAL LAND FROM 20 TO 160 ACRES 2/26/2010 Rules 42.20.651 through 42.20.654 reserved 42.20.655 CLASSIFICATION AND VALUATION OF ONE-ACRE OF LAND BENEATH RESIDENCES LOCATED ON AGRICULTURAL LAND AND NONQUALIFIED AGRICULTURAL LAND 10/24/2020 Rules 42.20.656 through 42.20.659 reserved 42.20.660 NONIRRIGATED SUMMER FALLOW FARM LAND REP 2/1/2020 Rules 42.20.661 through 42.20.664 reserved 42.20.665 NONIRRIGATED, CONTINUOUSLY CROPPED FARM LAND REP 2/1/2020 Rules 42.20.666 through 42.20.669 reserved 42.20.670 NONIRRIGATED CONTINUOUSLY CROPPED HAY LAND REP 2/1/2020 Rules 42.20.671 through 42.20.674 reserved 42.20.675 IRRIGATED AGRICULTURAL FARM LAND VALUATION 10/24/2020 42.20.676 NON-IRRIGATED AGRICULTURAL LAND VALUATION 2/1/2020 Rules 42.20.677 through 42.20.679 reserved 42.20.680 GRAZING LAND REP 2/1/2020 42.20.681 AGRICULTURAL COMMODITY PRICES AND VALUES 12/24/2022 42.20.682 FAMILY FARM REQUIREMENTS FOR AGRICULTURAL LAND CLASSIFICATION 10/24/2020 42.20.683 SPECIALTY AND UNIQUE CROPS; ADDITIONAL REQUIREMENTS FOR AGRICULTURAL LAND CLASSIFICATION 1/18/2020 Subchapter 7 Forest Land 42.20.701 DEFINITIONS 9/26/2020 Rules 42.20.702 through 42.20.704 reserved 42.20.705 FOREST LAND CLASSIFICATION 9/26/2020 Rules 42.20.706 through 42.20.709 reserved 42.20.710 EXCEPTIONS TO FOREST LAND ASSESSMENT REP 9/26/2020 Rules 42.20.711 through 42.20.714 reserved 42.20.715 FOREST SITE PRODUCTIVITY REP 9/26/2020 Rules 42.20.716 through 42.20.719 reserved 42.20.720 FOREST LAND VALUATION ZONES REP 9/26/2020 Rules 42.20.721 through 42.20.724 reserved 42.20.725 FOREST LAND VALUATION 9/26/2020 Rules 42.20.726 through 42.20.729 reserved 42.20.730 FOREST COSTS REP 9/26/2020 Rules 42.20.731 through 42.20.734 reserved 42.20.735 FOREST LAND ELIGIBILITY - OWNERSHIP REP 9/26/2020 Rules 42.20.736 through 42.20.739 reserved 42.20.740 NATURAL DISASTER REDUCTION - GENERAL PRINCIPLES 9/26/2020 Rules 42.20.741 through 42.20.744 reserved 42.20.745 FOREST LAND VALUE CHANGE PROCESS 9/26/2020 Rules 42.20.746 through 42.20.749 reserved 42.20.750 VALUATION OF ONE ACRE BENEATH IMPROVEMENTS ON FOREST LAND REP 9/26/2020 Subchapter 8 Property Tax Refund - 2006 42.20.801 DEFINITIONS REP 7/29/2011 42.20.802 QUALIFYING FOR THE 2006 PROPERTY TAX REFUND REP 7/29/2011 42.20.803 PROPERTY TAX REFUND FOR ENTITIES OWNING A RESIDENCE REP 7/29/2011 42.20.804 GOOD CAUSE FOR EXTENDING FILING PERIOD FOR PROPERTY TAX REFUND; PROCEDURE FOR REQUESTING AN EXTENSION; DEMONSTRATING "GOOD CAUSE" REP 7/29/2011 Subchapter 9 Privately Owned Sanitary Landfills 42.20.901 LANDFILL VALUATION DEFINITIONS 5/15/2009 42.20.902 METHOD FOR VALUATION OF LICENSED LANDFILLS 5/15/2009