Rate Breakdown

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

How Property Tax Works in Wheatland County

Property taxes in Wheatland County are determined by two primary factors: the market value of your property and the local mill levy rates. The Montana Department of Revenue (DOR) is responsible for assessing and valuing all properties across the state on a biennial (two-year) cycle. Once the DOR determines your property's taxable value, local taxing jurisdictions—including Wheatland County, school districts, and municipal governments—apply their specific mill levies. A "mill" represents one-tenth of a cent, or $1 of tax for every $1,000 of assessed taxable value. Your total property tax bill is calculated by multiplying your property's taxable value by the total consolidated mill levy for your specific tax district.

Available Exemptions

While Montana does not have a traditional homestead exemption, the state offers several targeted property tax assistance programs to reduce the tax burden for qualifying residents in Wheatland County:

• Property Tax Assistance Program (PTAP): Helps low-to-moderate-income homeowners by reducing the taxable value of their primary residence.
• Montana Disabled Veteran (MDV) Program: Provides significant property tax reductions for 100% disabled veterans or their surviving unmarried spouses, subject to income limits.
• Elderly Homeowner/Renter Credit: A refundable income tax credit of up to $1,150 for residents age 62 or older who meet specific household income requirements.
• Intangible Land Value Property Tax Exemption: Assists long-term homeowners whose land value has disproportionately increased relative to their home's value.

Payment Schedule & Deadlines

Property tax bills in Wheatland County are mailed annually in the fall. Taxpayers have the option to pay their annual tax bill in two equal installments:

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

If a payment deadline falls on a weekend or holiday, the deadline is extended to the next business day. Failure to pay on time results in a statutory penalty of 2% on the delinquent amount, plus interest charged at a rate of 10% per annum until the taxes are paid in full.

Appealing Your Assessment

If you believe the Montana Department of Revenue’s assessed value of your property is inaccurate or does not reflect fair market value, you have the right to appeal. The process must begin promptly after you receive your biennial Classification and Appraisal Notice:

• Informal Review (Form AB-26): First, submit a Form AB-26 to the Department of Revenue within 30 days of the date on your appraisal notice. This allows local appraisers to review your property details and make corrections informally.
• County Tax Appeal Board (CTAB): If the informal review does not resolve the issue, or if you choose to bypass it, you can file a formal appeal with the Wheatland County Tax Appeal Board. Formal appeals must generally be filed within 30 days of the Department's final decision or the date on your appraisal notice.