Rate Breakdown

Property taxes in Carter County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Carter County

In Carter County, property taxes are determined by a calculation involving the property’s taxable value and the local millage rate. The Montana Department of Revenue (DOR) is responsible for appraising all taxable property at its market value. Once the market value is established, a statutory tax rate—determined by the state legislature—is applied to that value to arrive at the taxable value. This taxable value is then multiplied by the millage rate, which is the sum of levies set by the county, school districts, and other local taxing jurisdictions to fund public services. Because millage rates fluctuate annually based on budget requirements, your total tax liability may change even if your property’s assessed value remains stable.

Available Exemptions

Montana offers several property tax assistance programs designed to provide relief to eligible homeowners. These programs are managed through the Montana Department of Revenue and require an application process:

• Property Tax Assistance Program (PTAP): Provides a reduced tax rate for homeowners with limited income.
• Disabled Veteran Property Tax Benefit: Offers a full or partial exemption for honorably discharged veterans who are 100% disabled due to a service-connected injury.
• Montana Disabled Homeowner Exemption: Assists homeowners with permanent disabilities who meet specific income guidelines.
• Senior Citizen Homeowner’s Exemption: While Montana does not have a broad "homestead" exemption like some states, specific income-based programs exist to assist seniors in maintaining their primary residences.

Payment Schedule & Deadlines

Property tax payments in Carter County are collected in two equal installments. The first half of your taxes is due by 5:00 PM on November 30. The second half is due by 5:00 PM on May 31 of the following year. If the deadline falls on a weekend or holiday, the deadline is typically extended to the next business day. It is important to note that you may pay the entire annual amount in full by the November deadline if you prefer. Failure to pay by these dates results in the accrual of interest at a rate of 5/6 of 1% per month, along with an additional 2% penalty. Continued delinquency may eventually lead to the issuance of a tax lien against the property.

Appealing Your Assessment

If you believe the Department of Revenue’s market value assessment of your property is inaccurate, you have the right to appeal. The process begins by filing a Request for Informal Classification and Appraisal Review (Form AB-26) with your local Department of Revenue office. This must be filed within 30 days of the date on your Classification and Appraisal Notice. If you are dissatisfied with the results of the informal review, you may further appeal to the County Tax Appeal Board (CTAB). Documentation, such as independent appraisals or evidence of recent sales of comparable properties, is essential to support your claim for a valuation adjustment.