Rate Breakdown

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

How Property Tax Works in Judith Basin County

In Judith Basin County, property taxes are calculated based on the market value of your property as determined by the Montana Department of Revenue (DOR). Unlike many other states, Montana reassesses residential properties every two years to ensure tax distributions remain equitable and reflective of current market trends. The process begins with the DOR establishing the market value, which is then multiplied by a statutory tax rate (currently 1.35% for most residential properties) to determine the property's "taxable value."

The final tax bill is calculated by applying the local millage rates to this taxable value. A "mill" represents one-tenth of a cent, or $1 for every $1,000 of taxable value. These millage rates are set annually by the Judith Basin County Commissioners, local school boards, and various special districts to fund essential public services, including infrastructure, public safety, and education. Because millage rates vary depending on your specific tax district, two properties with identical market values may have different tax liabilities.

Available Exemptions

Montana offers several property tax assistance programs designed to reduce the financial burden on eligible homeowners. While Judith Basin County follows state-wide guidelines, residents must apply through the Department of Revenue to receive these benefits. Key programs include:

• Property Tax Assistance Program (PTAP): This program provides a reduction in the taxable value of a primary residence for low-to-moderate-income homeowners.
• Montana Disabled Veteran Assistance Program: Veterans with a 100% service-connected disability, or their surviving spouses, may qualify for a significant reduction in property taxes based on income brackets.
• Elderly Homeowner/Renter Tax Credit: While technically a state income tax credit, this provides a refund of up to $1,150 for residents age 62 or older who meet specific residency and income requirements.
• Land Value Assistance Program: This is available for homeowners whose land value is disproportionately high compared to the value of their home and other improvements, provided they have owned the property for at least 15 years.

Payment Schedule & Deadlines

Property tax bills in Judith Basin County are typically mailed in October of each year. The county operates on a two-installment payment system. It is important to note the following deadlines to avoid financial penalties:

• First Installment: Due by November 30.
• Second Installment: Due by May 31 of the following year.

Payments are collected by the Judith Basin County Treasurer’s office. If a deadline falls on a weekend or a legal holiday, the payment is due on the next business day. Failure to pay by the specified dates results in a 2% penalty and interest charged at a rate of 10% per annum (approximately 0.833% per month) until the balance is settled.

Appealing Your Assessment

If you believe your property’s assessed value is higher than its actual market value, you have the right to appeal. The process begins when you receive your Classification and Appraisal Notice from the Department of Revenue. You have 30 days from the date on the notice to file an informal review using Form AB-26. This allows you to meet with a local appraiser to discuss discrepancies in property characteristics or market data.

If the informal review does not resolve the issue, you may file a formal appeal with the Judith Basin County Tax Appeal Board (CTAB). The board consists of local citizens who hear testimony and review evidence from both the homeowner and the Department of Revenue. Decisions made by the CTAB can be further appealed to the Montana Tax Appeal Board (MTAB) if a resolution is still not reached.