BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.19.401 relating to the Property Tax Assistance Program

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NOTICE OF AMENDMENT

 

TO:  All Concerned Persons

 

1.  On January 14, 2010, the department published MAR Notice No. 42-2-819 regarding the proposed amendment of the above-stated rule at page 60 of the 2010 Montana Administrative Register, issue no. 1.

 

2.  A public hearing was held on February 4, 2010, to consider the proposed amendment.  No one appeared at the hearing and no written comments were received.  However, to help improve public understanding and clarify the process for the applicants, the department further amends the rule as follows:

 

42.19.401  PROPERTY TAX ASSISTANCE PROGRAM  (1)  The property owner of record or the property owner's agent must make application through the local department office, in order to receive the benefit provided for in 15-6-134, MCA.  An application must be made on a form available from the local county appraisal/assessment office in the year for which the benefit is sought.

(a)  For tax years previous to 2009, applications postmarked after March 15, will not be considered for that tax year unless the department determines the applicant was unable to apply for the current year due to hospitalization, physical illness, infirmity, or mental illness.

(b)  For tax year 2009, applications were required to be postmarked by no later than 30 days after the taxpayer received their assessment notice.  Applications postmarked after that date will not be considered for that tax year unless the department determines the applicant was unable to apply for the current year due to hospitalization, physical illness, infirmity, or mental illness.

(c)  For tax year the 2010 and subsequent tax years, applications postmarked after April 15 will not be considered for that tax year unless the department determines the applicant was unable to apply for the current year due to hospitalization, physical illness, infirmity, or mental illness.

(2) through (4) remain as proposed.

(5)  Income must be reported by the applicant as follows:

(a)  For the 2009 tax year, the applicant is required to report their federal adjusted gross income as reported on their federal income tax return for the preceding calendar year.  An applicant that is not required to file income tax for the preceding calendar year must determine what their federal adjusted gross income would have been had they been required to file.

(b)  For the 2010 and subsequent tax years, the applicant is required to list total household income, which is the income as reported on the tax return or returns required by Title 15, chapters 30 or 31, MCA, for the year in which the assistance is being claimed excluding losses, depletion, and depreciation and before any federal or state adjustments to income attributable to all owner occupant(s) who are applying for the Property Tax Assistance Program.

(6)  An applicant that is not required to file income tax for the preceding calendar year must determine what their federal adjusted gross income would have been had they been required to file.  If the applicant is required to file an income tax return, a copy of the income tax return must be attached.  If the applicant is not required to file an income tax return, they must complete the appropriate portion of the application and submit the appropriate documentation, as requested.

(7)  The applications described in (5)(a) and (b) require a copy of the appropriate form to be attached.

 

AUTH:  15-1-201, MCA

IMP:  15-6-134, MCA

 

3.  Therefore, the department amends ARM 42.19.401 with the amendments listed above.

 

4.  An electronic copy of this adoption notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes."  The department strives to make the electronic copy of this adoption notice conform to the official version of the notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the notice and the electronic version of the notice, only the official printed text will be considered.  In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.

 

 

/s/ Cleo Anderson                                         /s/ Dan R. Bucks

CLEO ANDERSON                                      DAN R. BUCKS

Rule Reviewer                                               Director of Revenue

 

Certified to Secretary of State March 1, 2010