Property Tax Assistance Program (PTAP)
Who qualifies
- Income limit
- $38,917Reduction tier depends on Federal Adjusted Gross Income and marital status (based on prior-year, 2024, FAGI). Tax year 2026 single: 80% for $0-$14,286; 50% for $14,287-$19,532; 30% for $19,533-$29,037. Married or head of household: 80% for $0-$19,249; 50% for $19,250-$29,085; 30% for $29,086-$38,917. Above these ranges there is no reduction. Brackets are adjusted annually for inflation (ARM 42.19.402). income_limit field records the $38,917 married/HoH outer ceiling; the single-filer ceiling is $29,037.
- Ownership
- Must own, or currently be under a contract to purchase, a home, mobile home, or manufactured home.
- Residency
- Must live in the home as a primary residence for at least seven months of the year; Montana residence.
How much it saves
Worked example — a $300,000 home at Montana's median effective rate (~0.71%):
~$1,699/year
Estimate — this is an estimate, not a quoted bill.
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: April 15.
- Renewal: other — The application remains active as long as the owner continues to own and live in the home; no annual re-application is required.
- Official application form
Combining with other exemptions
An applicant qualifying as a disabled veteran should apply under the Montana Disabled Veteran (MDV) program instead, which offers larger reductions.
Official sources:
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.