Rate Breakdown

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

How Property Tax Works in Wibaux County

In Wibaux County, property taxes are determined by a combination of state-level valuation and local tax levies. The Montana Department of Revenue (DOR) is responsible for assessing the market value of all properties biennially. To calculate your property tax, the DOR multiplies your property's market value by the statutory tax rate set by the Montana Legislature to find the taxable value. Local taxing jurisdictions—including Wibaux County, local school districts, and municipal governments—then apply their millage rates to this taxable value. A mill represents one dollar of tax for every $1,000 of taxable value. The total millage rate determines your final annual tax obligation.

Available Exemptions

Montana offers several property tax assistance and relief programs to help eligible Wibaux County residents reduce their tax burden. While Montana does not have a standard homestead exemption, the following programs are available:

• Property Tax Assistance Program (PTAP): Provides a reduction in property taxes for low-income homeowners based on their income levels.
• Montana Disabled Veterans (MDV) Program: Offers significant property tax reductions for disabled veterans or their unmarried surviving spouses, depending on disability rating and income.
• Elderly Homeowner/Renter Credit: A state income tax credit of up to $1,150 for residents age 62 or older, which helps offset property taxes paid on their primary residence.

Payment Schedule & Deadlines

Wibaux County property taxes are billed annually but are split into two convenient installments. The payment schedule is strictly enforced by the Wibaux County Treasurer:

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

If payment deadlines fall on a weekend or holiday, payments are due the next business day. Late payments are subject to a one-time 2% penalty, plus interest charged at a rate of 5/6 of 1% per month (10% per annum) on the delinquent amount until paid in full.

Appealing Your Assessment

If you believe the Montana Department of Revenue has overvalued your Wibaux County property, you have the right to appeal. The process begins upon receiving your Classification and Appraisal Notice. You must file an informal classification and appraisal review (Form AB-26) with the Department of Revenue within 30 days of the notice date. If the local DOR office does not resolve the issue to your satisfaction, you may file a formal appeal with the Wibaux County Tax Appeal Board (CTAB). Further appeals can be escalated to the Montana Tax Appeal Board (MTAB) if necessary.