Montana Administrative Register Notice 42-2-875 No. 5   03/08/2012    
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In the matter of the amendment of ARM 42.19.401 and 42.19.501 relating to the property tax assistance program and exemption for qualified disabled veterans







TO:  All Concerned Persons


1.  On January 26, 2012, the department published MAR Notice Number 42-2-875 regarding the proposed amendment of the above-stated rules at page 179 of the 2012 Montana Administrative Register, Issue Number 2.


2.  A public hearing was held on February 21, 2012, to consider the proposed amendments.  No one appeared at the hearing to testify and no written comments were received.  However, the department further amends the rules, as follows, to correct references that were inadvertently not revised when sections within the rule were amended.


42.19.401  PROPERTY TAX ASSISTANCE PROGRAM  (1) through (7) remain as proposed.

(8)  If the applicant is not required to file an income tax return, they must complete the appropriate portion of the application and submit documentation, that supports the reported income, as defined in (3)(4).  Examples of the required documentation include, but are not limited to, social security statements, pension statements, or bank statements.

(9) through (12) remain as proposed.


AUTH:  15-1-201, MCA

IMP:  15-6-134, MCA


42.19.501  PROPERTY TAX EXEMPTION FOR QUALIFIED DISABLED VETERANS  (1) through (5) remain as proposed.

(6)  The department shall disapprove an application under the following circumstances in which the taxpayer fails to properly apply:

(a)  the taxpayer is required to file an income tax return for the year in which the applicant seeks the exemption and does not provide a copy of the return;

(b)  the taxpayer is not required to file an income tax return for the year in which the applicant seeks the exemption and does not provide the documentation required in (2)(3);

(c)  the taxpayer does not sign the application; or

(d)  the department determines an application includes false information.

(7) through (13) remain as proposed.


AUTH:  15-1-201, MCA

IMP:  15-6-211, MCA


3.  An electronic copy of this notice is available on the department's web site at www.revenue.mt.gov.  Select the "Legal Resources" link in the left hand column, and click on the "Rules" link within to view the options under the "Current Rulemaking Actions – Published Notices" heading.  The department strives to make the electronic copy of this 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.  While the department also strives to keep its web site accessible at all times, in some instances it may be temporarily unavailable 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 February 27, 2012


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