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(1) To be eligible for a gray water system tax abatement, the property must have a gray water system in compliance with 75-5-305, 75-5-325, 75-5-326, and 75-5-327, MCA, and be either:

(a) a newly constructed residential dwelling; or

(b) a newly constructed multiple dwelling project. A multiple dwelling project must be a single or multiunit structure for a minimum of 25 occupants.

(2) Eligible residential or multiple dwelling projects may receive an abatement of nine percent of their taxable market value during the course of construction and for ten years following their date of completion.

(3) The property owner of record, or the property owner's agent, must file an application for property tax abatement on a form available from the local department field office.

(4) To be eligible, an application must be filed with the local department field office no later than one year after the project's completion date.

(5) An application for property under construction received on or before April 15 will be effective for the current and following ten tax years.

(6) An application for a completed project received on or before April 15 will be effective for the current and following nine tax years.

(7) An application for a completed project received after April 15 of the current tax year will not be effective for the current tax year, but will be effective for the following nine tax years.

(8) Certification from the local health board must accompany the application. The certification must:

(a) state that the property is under construction and includes an eligible gray water system, or that the property has been constructed with an eligible gray water system;

(b) identify the property owner;

(c) identify the property by its legal description; and

(d) identify an estimated date of completion.

(9) The one-year period for applying for an abatement for a multiple dwelling project begins:

(a) upon the completion of the residential units; or

(b) after the completion of the first residential unit if construction occurs over a multiyear period.

(10) For tax year 2012 only, the filing deadline is June 1. All applications postmarked after that date will be considered for the following year.

History: 15-1-201, MCA; IMP, 15-24-3201, 15-24-3202, 15-24-3203, 15-24-3204, 75-5-305, 75-5-325, 75-5-326, 75-5-327, MCA; NEW, 2012 MAR p. 1001, Eff. 5/11/12.

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