(1) The property owner of record or the property owner's agent must make annual application to the local department office, in order to obtain a property tax exemption.

(2) The exemption applies to any residential improvement on real property, including trailers, manufactured homes, or mobile homes, and appurtenant land, not to exceed 5 acres, that is owned and occupied by a veteran or a veteran's spouse provided for in 15-6-211, MCA.

(3) For purposes of this exemption, the land beneath and immediately adjacent to the residence shall not include any separately described or assessed parcels of land, regardless of whether the parcel is contiguous with or adjacent to the parcel upon which the qualified residence is located, unless the primary residence is a mobile home or manufactured home that is assessed separately from the land. In which case, the benefit will apply to the land upon which the primary residence is located, only if the land and the mobile home are owned by the applicant.

(4) An application must be filed, on or before April 15 of the year for which the exemption is sought, on a form available from the local department office. Applications postmarked after April 15 will be considered for the following tax year.

(5) The department may waive the April 15 deadline if the applicant:

(a) participated in the program in the prior year;

(b) was unable to apply for the current year due to hospitalization, physical illness, infirmity, or mental illness, and can demonstrate:

(i) one or more of the impediments, while not necessarily continuous, existed at sufficient levels between January 1 and April 15, of the tax year in which the applicant is applying, that prevented timely filing of the application; or

(ii) confusion caused by the infirmity may have prevented timely filing of the application.

(6) The department may waive the April 15 deadline, on a case-by-case basis, if the applicant:

(a) qualified for the program in the prior year;

(b) meets the income requirements in the current year; and

(c) submits a written statement, plus any document explaining any circumstances not identified in (5) that prevented timely filing of the application.

(7) The department may waive the April 15 deadline if the applicant:

(a) did not previously receive the exemption;

(b) meets the requirements of (5) or (6); and

(c) provides a completed application that is submitted or postmarked no later than July 1 of the year for which the exemption is sought.

(8) The department may accept and process the applications and proof of income if submitted or postmarked no later than July 1 of the year for which the benefit is sought.

(9) Willful misrepresentation of facts pertaining to income or the impediments that prevent timely application filing will result in the automatic rejection of the application.

(10) The following documents must accompany the application:

(a) a letter from the Veterans' Administration that verifies the applicant is currently rated 100 percent disabled or is paid at the 100 percent disabled rate. If the disability is permanent, the letter need be submitted only once;

(b) copies of the applicant's completed federal income tax return for the preceding calendar year, including all schedules;

(c) if the applicant qualifies for an extension of time to file the applicant's federal income tax return, the applicant must, no later than October 25, provide a copy of their completed income tax return for the tax year immediately preceding the year of the application; and

(d) if the applicant is not required to file an income tax return, the applicant must provide documentation that identifies the applicant's income. Examples of acceptable documentation include, but are not limited to:

(i) social security statements;

(ii) pension statements; or

(iii) bank statements.

(11) The department shall disapprove an application if it contains false information or in circumstances where the taxpayer:

(a) is required to file an income tax return for the year in which the applicant seeks the exemption and does not provide a copy of the return;

(b) is not required to file an income tax return for the year in which the applicant seeks the exemption and does not provide the documentation required in (10); or

(c) does not sign the application.

(12) A taxpayer who provides false information on an application may be charged with fraudulent misrepresentation under 45-6-317, MCA.

(13) The department will advise the applicant of its decision in writing. The date the taxpayer receives the department's determination shall be calculated by adding 7 days to the date on the determination letter. An applicant aggrieved by the department's determination may appeal the determination to the State Tax Appeal Board within 30 days of receipt as defined in this section.

(14) Tax exemptions for qualified veterans or their surviving spouses may not be prorated, except as provided for in (c):

(a) If a qualified veteran or their surviving spouse purchases a home and applies for the exemption by the deadline, they would receive the exemption for the full year.

(b) If a qualified veteran or their surviving spouse purchases a home after the application deadline, they would not receive the exemption for that year.

(c) If a qualified veteran or their surviving spouse has the exemption on a home and sells it, the taxes are prorated and assessed to the new owner for the remainder of the year based on 15-16-203, MCA.