Rate Breakdown

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

How Property Tax Works in Fallon County

In Fallon County, property taxes are calculated based on the taxable value of your property and the total millage rate levied by various local taxing jurisdictions. The Montana Department of Revenue (DOR) is responsible for appraising all taxable property at its market value. Once the market value is determined, a state-mandated tax rate—or classification rate—is applied to arrive at the taxable value of the property. This taxable value is then multiplied by the millage rate, which includes levies from the county, school districts, and other special service districts. Because millage rates fluctuate annually based on voter-approved budgets and local funding 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 qualifying homeowners. These programs are managed at the state level but directly impact your final tax bill in Fallon County:

• Property Tax Assistance Program (PTAP): Designed for homeowners with limited income, this program may reduce the tax rate applied to your primary residence.
• Disabled American Veterans (DAV) Program: Honorably discharged veterans who are 100% disabled due to a service-connected disability may be eligible for a significant reduction in property taxes on their primary residence.
• Montana Land Trust and Conservation Exemptions: Specific agricultural and conservation-focused lands may qualify for valuation adjustments.
• Senior Citizen Homeowner’s Credit: While not a direct exemption, certain low-income seniors may qualify for a refundable credit against their income tax based on property taxes paid.

Payment Schedule & Deadlines

Property taxes in Fallon County are payable in two equal installments. The first half is due by 5:00 PM on November 30th, and the second half is due by 5:00 PM on May 31st of the following year. If the deadline falls on a weekend or holiday, the payment is typically due the following business day. It is critical to ensure payments are postmarked or received by these dates. Failure to pay by the deadline results in the accrual of interest at a rate of 5/6 of 1% per month, plus a 2% penalty on the delinquent amount. Continued non-payment may eventually lead to a tax lien being placed on the property.

Appealing Your Assessment

If you believe the Department of Revenue’s appraisal of your property exceeds its actual market value, you have the right to appeal. The process begins by filing a Request for Informal Classification and Appraisal Review (Form AB-26) with the local Department of Revenue office. This must be submitted within 30 days of receiving your property classification and appraisal notice. If you remain dissatisfied with the informal review results, you may file a formal appeal with the County Tax Appeal Board (CTAB). Documentation, such as recent appraisals, comparable sales data, or evidence of structural defects, is essential to support your claim for a valuation adjustment.