42.20.174    MOBILE HOME EXEMPTION OWNERSHIP DETERMINATION

(1) As provided in 15-6-241, MCA, certain mobile homes, manufactured homes, or housetrailers are exempt from taxation.

(2) An owner of three or more mobile homes, manufactured homes, or housetrailers that meet the criteria for the exemption may only receive the exemption on two units with the lowest appraised values, as determined by the department. All non-exempt units remain taxable according to 15-6-134, MCA.

(3) For purposes of determining ownership in (2), the department shall aggregate properties with similar names and addresses as one owner when the properties reasonably appear to be owned by the same individual(s) or entities. Examples of when similar names and addresses would be aggregated as one owner include properties held under:

(a) an individual's current legal name;

(i) a former legal name, maiden name, and married name;

(ii) an abbreviated or derivative of a legal name (e.g., Bob for Robert);

(iii) nicknames; and

(iv) an individual's assumed business name, if applicable; and

(b) a business entity's name and assumed business name.

(4) Unique or unusual circumstances of similar ownership will be evaluated by the department on a case-by-case basis.

(5) This rule is effective for tax years beginning after December 31, 2019.

 

History: 15-1-201, MCA; IMP, 15-6-134, 15-6-241, MCA; NEW, 2020 MAR p. 189, Eff. 2/1/20.