(1) If a taxpayer or taxpayers changed principal Montana residences during 2007, the department may consider the ownership and occupancy of the successive residence as a principal residence when determining whether the taxpayer or taxpayers qualify for the minimum term of residence for the property tax credit as provided in 15-30-140, MCA.

(2) For the successive residence to be considered as a principal residence for purposes of a minimum term of residence for the property tax credit as stated in 15-30-140, MCA, the taxpayer or taxpayers must, during the tax year:

(a) move out of the primary principal residence in Montana and into the successive principal residence in Montana; and

(b) have paid Montana property taxes on either or both residences for at least seven months.

(3) The taxpayer or taxpayers may only make a claim for a credit under 15-30-140, MCA, for one of the residences.

(4) Ad-valorem taxes and fees paid for trailers and other recreational vehicles do not qualify for this credit.