MT Department Of Revenue Notifies Tax Exempt Property Owners To Reapply For Exemption

The Montana Department of Revenue is alerting nonprofit organizations and other tax-exempt property owners that they need to reapply for property tax exemption. A new state law requires owners of tax-exempt real property in exempt status before 2014 to submit an application by March 1, 2016.

About 10,000 tax-exempt properties in Montana are affected. The reapplication requirement includes property owned by most nonprofit organizations, private schools and colleges, churches, parsonages, low income housing, veterans’ clubhouses, community service and fraternal organizations, cemeteries, and land leased from a railroad by a nonprofit organization.

The department is mailing letters and applications this week to organizations with tax-exempt properties in the state system. You can also download and print the application, form AB-30R, from our website at http://revenue.mt.gov. 

“The department is notifying owners of tax exempt properties about this new application requirement so they can keep their tax exempt status,” said Cynthia Monteau Moore, Property Assessment Division Administrator, Department of Revenue. “It’s also important to get the word out to property owners who may qualify for tax exemption and may not be in our database.”

By March 1, 2016, tax exempt property owners need to submit the exemption application, all required documentation, and a small application fee. The fee is $15 for a vacant land parcel, $25 for a land parcel with structures. There is no application fee for nonprofits with total gross receipts less than $5,000.

You will need an application and fee for each parcel your organization owns, but only one set of supporting documentation. All organizations need to submit their IRS Form 990 so we can confirm total gross receipts. The application will list the other documentation you have to submit for your specific exemption. You’ll also need a legal description of your property. For help finding your legal description, visit my property under property assessment at revenue.mt.gov.

Applicants should mail the application materials by March 1, 2016, to Montana Department of Revenue, PO Box 8018, Helena, MT 59624-8018. For more information, visit revenue.mt.gov or call toll free (866) 859-2254 (in Helena 444-6900).