2021 Montana Code Annotated
Title 15. Taxation
Chapter 6. Property Subject to Taxation
Part 3. Property Tax Assistance
15-6-311. Disabled veteran program
15-6-311. Disabled veteran program. (1) The residential real property of a qualified veteran or a qualified veteran's spouse is eligible to receive a tax rate reduction as provided in 15-6-302 and this section.
(2) Property qualifying under subsection (1) and owned by a qualified veteran is taxed at the rate provided in 15-6-134 multiplied by a percentage figure based on the applicant's qualifying income determined from the following table:
| Income | Income | Percentage |
| Single Person | Married Couple | Multiplier |
| Head of Household | ||
| $0 - $37,404 | $0 - $44,885 | 0% |
| $37,405 - $41,145 | $44,886 - $48,626 | 20% |
| $41,146 - $44,885 | $48,627 - $52,366 | 30% |
| $44,886 - $48,626 | $52,367 - $56,107 | 50% |
(3) For a surviving spouse who owns property qualifying under subsection (4), the property is taxed at the rate established by 15-6-134 multiplied by a percentage figure based on the spouse's qualifying income determined from the following table:
| Income | Percentage |
| Surviving Spouse | Multiplier |
| $0 - $31,170 | 0% |
| $31,171 - $34,911 | 20% |
| $34,912 - $38,651 | 30% |
| $38,652 - $42,392 | 50% |
(4) The property tax exemption under this section remains in effect as long as the qualifying income requirements are met and the property is the primary residence owned and occupied by the veteran or, if the veteran is deceased, by the veteran's spouse and the spouse:
(a) is the owner and occupant of the house;
(b) is unmarried; and
(c) has obtained from the U.S. department of veterans affairs a letter indicating that the veteran was rated 100% disabled or was paid at the 100% disabled rate by the U.S. department of veterans affairs for a service-connected disability at the time of death or that the veteran died while on active duty or as a result of a service-connected disability.
(5) The qualifying income levels contained in subsections (2) and (3) must be adjusted annually by using the PCE inflation factor defined in 15-6-301, rounded to the nearest whole dollar amount. If the adjustment results in a decrease in qualifying income levels from the previous year, the qualifying income levels must remain the same for that year.
History: En. Sec. 13, Ch. 361, L. 2015; amd. Sec. 4, Ch. 7, L. 2017; amd. Sec. 7, Ch. 275, L. 2017; amd. Sec. 3, Ch. 510, L. 2021.
