Rate Breakdown

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

How Property Tax Works in Garfield County

In Garfield County, Montana, property taxes are calculated using a process coordinated by the Montana Department of Revenue (DOR) and local county officials. The DOR is responsible for determining the market value of all properties within the county. To find your property's taxable value, the DOR multiplies this assessed market value by the state-legislated tax rate (which is 1.35% for residential properties). Local taxing jurisdictions, including the county commission, school districts, and city governments, then apply their specific mill levies to this taxable value. A mill represents one-thousandth of a dollar, meaning one mill generates $1 of tax for every $1,000 of taxable value.

Available Exemptions

While Montana does not offer a standard homestead exemption, several property tax assistance programs are available to qualifying homeowners in Garfield County to help reduce their tax burden:

• Property Tax Assistance Program (PTAP): This program reduces the taxable value of a primary residence for low-to-moderate-income homeowners.
• Disabled Veterans Assistance Program (MDV): Offers a property tax reduction of up to 100% for honorably discharged veterans with a 100% service-connected disability, or their surviving spouses, subject to income limits.
• Elderly Homeowner/Renter Credit: A refundable state income tax credit of up to $1,150 for residents age 62 or older, designed to offset property taxes paid on their primary home.

Payment Schedule & Deadlines

Garfield County property tax bills are mailed in the fall of each year. Taxes are split into two equal installments to make payments more manageable:

• First Installment: Due on or before November 30.
• Second Installment: Due on or before May 31 of the following calendar year.

Payments must be received or postmarked by these deadlines. Any delinquent payments are subject to a flat 2% penalty, plus interest charged at a rate of 10% per annum on the unpaid balance, calculated from the date of delinquency.

Appealing Your Assessment

If you believe the assessed market value of your property is inaccurate, you have the right to appeal. The process begins when you receive your biennial Classification and Appraisal Notice from the Montana Department of Revenue. You have 30 days from the date on the notice to file an informal classification review using Form AB-26. If you cannot reach an agreement through the informal review, you may submit a formal appeal to the Garfield County Tax Appeal Board (CTAB). Decisions made by the local CTAB can be further appealed to the Montana Tax Appeal Board (MTAB) if necessary.