REVENUE
42.20 - real property
42.20.101
city and town lots and improvements
42.20.102
property tax exemption application process and requirements
42.20.102A
additional documentation requirements for property tax exemption applications
42.20.103
tax benefits for the remodeling, reconstruction, or expansion of existing buildings or structures
42.20.104
comparable property
42.20.105
condominiums/townhomes
42.20.106
definitions
42.20.107
valuation methods for commercial properties
42.20.108
income approach
42.20.109
capitalization rates
42.20.110
tax exemption and reduction for the remodeling, reconstruction, or expansion of certain commercial property
42.20.111
timberlands east of the continental divide, including deer lodge and silver bow counties
42.20.112
valuation schedule for eastern timberlands
42.20.113
timberland classification - general principles
42.20.114
timberland valuation - general principles
42.20.115
timberlands -- stumpage valuation
42.20.116
timberlands - discount multipliers
42.20.117
classification change for manufactured home or mobile home
42.20.118
tribal government application for a temporary property tax exemption
42.20.119
ammunition components manufacturing - property tax exemption applications
42.20.120
golf course valuation
42.20.121
timberlands west of the continental divide
42.20.122
valuation schedule for flathead county
42.20.123
valuation schedule for granite county
42.20.124
valuation schedule for eastern lake county
42.20.125
valuation schedule for western lake county
42.20.126
valuation schedule for western lewis and clark county
42.20.127
valuation schedule for lincoln county
42.20.128
valuation schedule for mineral county
42.20.129
valuation schedule for missoula county
42.20.130
valuation schedule for powell county
42.20.131
valuation schedule for ravalli county
42.20.132
valuation schedule for sanders county
42.20.133
qualification for classification as agricultural or forest land
42.20.134
valuation of one acre beneath improvements on nonqualified agricultural land and improvements on forest land
42.20.135
procedure for removing one acre beneath improvements on nonqualified agricultural land and improvements on forest land from property land classification
42.20.136
residence defined
42.20.137
eligibility for class 14 tax treatment
42.20.138
agricultural improvements and improvements on timberland located on disparate land ownerships
42.20.139
application for agricultural classification of land
42.20.140
definition of terms for parcels less than 20 acres
42.20.141
agricultural lands
42.20.142
grazing land
42.20.143
continuously cropped hay land
42.20.144
nonirrigated farm land
42.20.145
nonirrigated, continuously cropped farm land
42.20.146
tillable, irrigated land
42.20.147
criteria for agricultural land valuation for land totaling less than 20 acres
42.20.148
production failures
42.20.149
marketing delay for economic advantage
42.20.150
criteria for agricultural land valuation for land totaling 20 to 160 acres in size
42.20.151
definition of terms for parcels between 20 to 160 acres
42.20.152
valuation of nonagricultural land from 20 to 160 acres
42.20.153
valuation of agricultural land exceeding 160 acres
42.20.154
valuation of one acre beneath agricultural improvements and improvements on agricultural land
42.20.155
procedure for removing one acre beneath agricultural improvements from property land classification
42.20.156
land classification change criteria
42.20.157
filed and platted subdivisions
42.20.158
timberlands
42.20.159
commercial and industrial use
42.20.160
forest land assessment
42.20.161
forest land classification definitions
42.20.162
exceptions to forest land assessment
42.20.163
forest land ownership
42.20.164
forest site productivity classes
42.20.165
forest land eligibility - general principles
42.20.166
forest land valuation zones
42.20.167
forest land valuation formula
42.20.168
forest costs
42.20.169
natural disaster reduction - general principles
42.20.170
forest land
42.20.171
land classification determination date for class three, four, and ten property
42.20.172
extension of statutory deadline for assessment reviews
42.20.173
statutory deadlines for requests for informal classification and appraisal reviews, form ab-26
42.20.174
mobile home exemption ownership determination
42.20.201
intent
42.20.202
realty transfer certificate
42.20.203
exemptions from disclosing sale price
42.20.204
change of assessment roll
42.20.205
accuracy of realty transfer certificate
42.20.301
application for classification as nonproductive, patented mining claim
42.20.302
definitions
42.20.303
criteria for valuation as mining claim
42.20.304
additional restrictions that curtail preferential treatment
42.20.305
valuation of acreage beneath improvements on eligible mining claims
42.20.306
valuation of improvements located on eligible mining claims
42.20.307
valuation of eligible mining claim land
42.20.308
application for classification as class 19 property
42.20.309
eligibility criteria for classification and valuation as class 19
42.20.310
portions of parcels eligible for classification as class 19
42.20.311
portions of parcels eligible for classification as class 4
42.20.401
limitation on changing property value
42.20.404
criteria for reducing property value
42.20.407
procedure for validating sales information
42.20.410
stratified sales assessment ratio study procedures
42.20.413
division of property into stratum
42.20.416
applicability of property value adjustments
42.20.419
percentage adjustments for the 1988 tax year
42.20.420
property value adjustments
42.20.423
data used to estimate sales assessment ratios
42.20.426
adjustment for date of sale and sales assessment ratio estimate
42.20.429
criteria for reducing or increasing property value
42.20.432
procedure for validating sales information
42.20.435
determination of areas
42.20.438
designated areas - residential
42.20.441
residential area maps and descriptions
42.20.444
designated areas - commercial
42.20.447
commercial area maps and descriptions
42.20.450
division of property into stratum
42.20.453
treatment of certain properties
42.20.454
consideration of sales price as an indication of market value
42.20.455
consideration of independent appraisals as an indication of market value
42.20.468
percentage adjustments for the 1992 tax year
42.20.471
applicability of property value adjustments
42.20.501
definitions
42.20.502
determination of value before reappraisal (vbr) for forest land excluding industrial properties
42.20.503
determination of current year phase-in value for class ten property
42.20.504
new construction determination
42.20.505
classification and appraisal notices and valuation reviews for forest land property
42.20.506
certified mill levy determination
42.20.507
property tax assistance and tax relief programs
42.20.508
definitions - industrial property
42.20.509
determination of value before reappraisal (vbr) for industrial properties (class four)
42.20.510
basic determination of phase-in value for class four industrial property
42.20.511
valuation of class five real property for qualifying air and water pollution control property, gasohol facilities, qualifying research and development firms, and electrolytic reduction facilities
42.20.512
valuation of class five locally assessed electric and telephone cooperatives and telecommunications companies
42.20.513
valuation of class seven property
42.20.514
determination of total taxable value of eliminated property
42.20.515
determination of total taxable value of newly taxable property
42.20.516
application of phase-in provisions for class ten properties that decrease in value due to reappraisal
42.20.517
application of homestead or comstead exemption to mixed use properties
42.20.518
land cap eligibility and application
42.20.519
applications for property tax abatement for gray water systems
42.20.601
definitions
42.20.602
steps in determining the classification of agricultural land
42.20.603
valuation of agricultural land that does not have a published soil survey
42.20.604
steps in determining the productivity of agricultural land
42.20.605
agricultural lands
42.20.606
exceptions to agricultural land assessment
42.20.607
correction of value before reappraisal (vbr) for 2009 agricultural land
42.20.610
classification of easements on agricultural land
42.20.615
application for agricultural classification of land
42.20.620
application and classification requirements for agricultural land totaling less than 160 acres
42.20.621
2015 calculation of value before reappraisal (vbr) for agricultural land
42.20.625
criteria for agricultural land valuation for land totaling 20 to 160 acres in size
42.20.630
production failures
42.20.635
marketing delay for economic advantage
42.20.640
classification of land 160 acres or larger in size
42.20.645
classification and assessment of those portions of any agricultural, nonqualified agricultural, or forest land parcels that are residential, commercial, or industrial sites
42.20.650
valuation of nonqualified agricultural land from 20 to 160 acres
42.20.655
classification and valuation of one-acre of land beneath residences located on agricultural land and nonqualified agricultural land
42.20.660
nonirrigated summer fallow farm land
42.20.665
nonirrigated, continuously cropped farm land
42.20.670
nonirrigated continuously cropped hay land
42.20.675
irrigated agricultural farm land valuation
42.20.676
non-irrigated agricultural land valuation
42.20.680
grazing land
42.20.681
agricultural commodity prices and values
42.20.682
family farm requirements for agricultural land classification
42.20.683
specialty and unique crops; additional requirements for agricultural land classification
42.20.701
definitions
42.20.705
forest land classification
42.20.710
exceptions to forest land assessment
42.20.715
forest site productivity
42.20.720
forest land valuation zones
42.20.725
forest land valuation
42.20.730
forest costs
42.20.735
forest land eligibility - ownership
42.20.740
natural disaster reduction - general principles
42.20.745
forest land value change process
42.20.750
valuation of one acre beneath improvements on forest land
42.20.801
definitions
42.20.802
qualifying for the 2006 property tax refund
42.20.803
property tax refund for entities owning a residence
42.20.804
good cause for extending filing period for property tax refund; procedure for requesting an extension; demonstrating "good cause"
42.20.901
landfill valuation definitions
42.20.902
method for valuation of licensed landfills