(1) When the taxpayer owns the dwelling but rents the land or owns the land and rents the dwelling, the taxpayer shall add the rent-equivalent tax paid on the rented property to the property tax billed on the owned property. The total shall then be reduced as provided by 15-30-2340, MCA. The tax credit will be the reduced amount or $1,000, whichever is less.

(2) When a taxpayer lives in a health care facility, long-term care facility, or a residential care facility as defined in 50-5-101, MCA, the rent allowed in calculation of the property tax credit is the actual out-of-pocket rent paid subject to (7).

(3) Where one spouse lives in a health care facility, long-term care facility, or a residential care facility as defined in 50-5-101, MCA, and the other lives at a different address, they are only allowed to take the rent at the facility or the rent/taxes billed for the other address, but not both. Married taxpayers who are living apart are entitled to file and receive only one claim per year. 

(4) Property taxes billed on property held in a revocable trust are allowable as long as the grantor(s) of the property or their spouse is the eligible claimant and are trustees of the revocable trust.

(5) Property taxes billed are allowable as rent if the property occupied by an eligible claimant is in a name other than the claimant.

(6) Property taxes billed to an eligible claimant who has a living trust or a life estate are allowable.

(7) If a claimant lives in a healthcare facility, long-term care facility, or a residential care facility as defined in 50-5-101, MCA, but does not provide an adequate breakdown between "rent" and "amenities" paid, the rent allowed will be limited to $20 a day. For claims for periods beginning after December 31, 2014, the rent allowed will be limited to $30 a day.