Exemptions
Documents required to qualify for an exemption must be provided to the county treasurer’s motor vehicle office when paying for title and registration or registration renewal.
DOR Form AB-30P is the application provided by the Department of Revenue (DOR). The application is used by individuals and organizations to apply for personal property tax exemption. Once submitted to the DOR and reviewed, the applicant will receive a determination letter from the DOR with a decision regarding the application for exemption. This determination letter is provided to the MVD by the customer applying for the exemption to confirm exempt status.
Property tax exemption applications for organizations filed with the DOR are due on March 1 each year. Click the following link for more information: https://mtrevenue.gov/property/property-tax-exemptions/tax-exemption-organizations/
*NOTE: The table below outlines when a determination letter from the DOR is required; however, a government entity (individual or organization) as defined in § 15-6-201(1)(a), MCA (federal, state, or local) is exempted (NOT required) from providing a determination letter from DOR.
Exemption Type | Requirement | Frequency |
---|---|---|
Cemetery District | Determination letter from DOR unless exempt* | Original title and registration and registration renewal |
Charitable Organization | Determination letter from DOR | Original title and registration and registration renewal |
Developmentally Disabled | Determination letter from DOR | Original title and registration and registration renewal |
Educational | Determination letter from DOR (e.g., private schools, charter schools, First Student Transportation, and others) | Original title and registration and registration renewal |
Ex-Prisoner of War | For Ex-POW or surviving spouse (if not remarried):
| Original title and registration |
Federal | None if a confirmed government entity | Original title and registration |
Government (State/Local) | None if a confirmed government entity | Original title and registration |
Hospital | Determination letter from DOR:
| Original title and registration and registration renewal |
Irrigation District | Determination letter from DOR unless exempt* | Original title and registration and registration renewal |
Military | For a non-resident active military service member:
| Original title and registration and registration renewal |
Montana Military | For a Montana resident who:
| Original title and registration and registration renewal |
Potable Water | Determination letter from DOR
| Original title and registration and registration renewal |
Purple Heart | For a Purple Heart recipient who is 50% or more disabled or surviving spouse (if not remarried):
| Original title and registration and registration renewal |
Surviving Spouse |
*Surviving spouse only eligible if not remarried
| Original title and registration and registration renewal |
Tribal | Individuals:
Organizations:
| Original title and registration and registration renewal |
Veteran | For a disabled veteran who is 100% disabled or paid at 100% disability or surviving spouse (if not remarried):
| Original title and registration and registration renewal |