Montana homeowners on fixed or limited incomes have until April 15 to apply for the state’s Property Tax Assistance Program, which cuts the tax rate on a home by 30, 50 or 80 percent. The Montana Department of Revenue sets the reduction by income, using 2025 federal adjusted gross income for the tax year 2027 bands. A single filer can qualify with income up to $29,943, and a married or head-of-household filer up to $40,131.
The department’s page does not print the year beside April 15, but its income bands are labeled tax year 2027, so the cutoff that matters is the next April 15. It also warns that a missed deadline carries the application to the following year.
The question for many Montana owners is whether their household falls inside one of the three bands. The Property Tax Assistance Program, known as PTAP, counts a spouse’s income toward the total even when the spouse is not a co-owner. Owners, and buyers under contract, of a house, mobile home or manufactured home can apply if they live there as a primary residence for at least seven months of the year.
Retirement deadlines, in your inbox: Miss an enrollment or claim deadline and the money can be gone. Join the Retirement Money Brief and we’ll send you our Property Tax & Utility Relief Finder as a welcome gift.
Get the Brief + the relief finder →
We may earn a commission from links on this page.
Which income band earns the biggest rate cut?
The Department of Revenue lists the bands for tax year 2027, based on 2025 federal adjusted gross income with capital and income losses left out:
- 80 percent reduction: $0 to $14,286 for a single filer, $0 to $19,249 for married or head-of-household filers.
- 50 percent reduction: $14,287 to $19,532 single, $19,250 to $29,085 married or head of household.
- 30 percent reduction: $19,533 to $29,943 single, $29,086 to $40,131 married or head of household.
One dollar over the top of a band moves the household into a smaller cut, and one dollar over $29,943 or $40,131 leaves the program. Seniors whose only income is nontaxable, such as Social Security or veterans’ benefits, are asked to include a supporting statement.
How much of the home’s value gets the lower rate?
The reduction applies to a slice of the home’s market value, not the whole bill. The department’s property tax help page puts that slice at the first $418,000. An older department notice, posted March 31, 2025, listed the figure as $350,000, so the cap has moved up since.
The same menu lists a separate Montana Elderly Homeowner/Renter Income Tax Credit for people 62 or older with combined household income under $45,000, worth up to $1,150 and open to renters. It is a different program from PTAP.
Does an approved Montana owner have to file again?
Not each year. The Department of Revenue says: “As long as you own and live in your home, your application will remain active.” Owners must still meet the income, ownership and occupancy tests every year, and the department sends an annual letter showing each household’s status.
That makes April 15 mainly a first-filing date. A homeowner who has never applied, who moved to Montana or bought a new home, or whose income dropped into a band for the first time is the one racing it. New Montana residents must attach a copy of their 2025 federal return.
Where to file before the April 15 cutoff
Applicants file Form PTAP through the department’s online system, or return the paper form to a local field office. For homes on agricultural or forest land, the benefit covers the house and a one-acre home site. The department’s 2025 notice on the April 15 deadline points to the propertytaxhelp.mt.gov address for applications and to (406) 444-6900 for questions.
Montana Relay is 711 for hearing-impaired callers. General information on all the state’s property tax relief programs sits on the Department of Revenue site. The same 2025 notice names a second program, the Montana Disabled Veterans Property Tax Assistance Program, with reductions of 50, 70, 80 or 100 percent for 100 percent disabled veterans and their unmarried surviving spouses.
Is a Montana household sitting just above an income band?
A married couple at $29,500 falls in the 30 percent band, while a couple at $29,000 falls in the 50 percent band, so the exact figure decides the cut.
A Montana owner who skips PTAP, or files after April 15, waits a full year for a lower tax rate. The form asks for income figures and, for some owners, a statement on nontaxable income.
The Senior Property Tax & Home-Cost Relief Kit walks through the 5 kinds of property-tax relief so a Montana household can see where PTAP fits next to the other breaks. It also has an application log and renewal calendar, which keeps the April 15 date and each year’s income letter in one place.
This article was produced with AI assistance and edited for accuracy against the sources linked above.
David M. Keller is a finance writer based in Columbus, Ohio, covering personal finance and consumer-focused economic topics. He earned his degree in journalism from Ohio University and began his career reporting on local business and economic trends for a regional media outlet. Since then, he has contributed to a variety of online publications, focusing on clear, practical coverage of topics such as cost of living, debt, and everyday financial decision-making.
