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States › Montana › Tax Sale Summary

There are 56 Counties in Montana. It became the 41th state on November 8, 1889. The state motto is "Gold and Silver".

Currently, the maximum interest rate being offered to all tax lien certificate investors is 10% per annum plus a 2% penalty with a three year right of redemption.

Summary: The county treasurer shall publish or post a notice of a pending tax sale. (Sec. 15-17-122) On the date and at the time and place specified in the notice, the county treasurer shall, except as provided in 15-17-124 , begin the tax sale of all property described in the list required in 15-17-122 (2). (Sec. 15-17-211). The sale is made to the person who offers to pay all delinquent property taxes, penalties, interest, and costs due on the property. If no person pays the delinquent taxes, including penalties, interest, and costs, on the first day of the tax sale, the county is considered to be the purchaser. (Sec. 15-17-214).

Law: Montana Code Annotated, Title 15, Chapter 17, "Tax Sales," and Chapter 18, "Ownership Interests in Land Sold for Taxes."

Contact: County Treasurer. (Sec. 15-17-211).

Interest Rate: Five-sixths of 1% per month (10% per annum) plus a 2% penalty fee (Sec. 15-16-102, Sec. 15-18-112).

Auction Type: Tax Lien Certificate (Sec. 15-17-212).

Bidding Procedure: Not specified. The sale is made to the person who offers to pay all delinquent property taxes, penalties, interest, and costs due on the property. (Sec. 15-17-214).

Costs: "Cost" means the cost incurred by the county as a result of a taxpayer's failure to pay taxes when due. It includes but is not limited to any actual out-of-pocket expenses incurred by the county plus the administrative cost of preparing the list of delinquent taxes, preparing the notice of pending tax sale, conducting the tax sale, assigning the county's interest in a tax lien to a third party, identifying interested persons entitled to notice of the pending issuance of a tax deed, notifying interested persons, issuing the tax deed; and any other administrative task associated with accounting for or collecting delinquent taxes. (Sec. 15-17-121).

Redemption Period: The owner or any other party having an interest in the property sold may redeem the property within 36 months from the date of the first day of the tax sale or within 60 days following the service of notice of application for a tax deed, whichever is later. For property subdivided as a residential or commercial lot upon which special improvement district assessments or rural special improvement district assessments are delinquent and upon which no habitable dwelling or commercial structure is situated, redemption of a property tax lien acquired at a tax sale or otherwise may be made by the owner, the holder of an unrecorded or improperly recorded interest, or any interested party within 24 months from the date of the first day of the tax sale or within 60 days following the giving of the notice required in 15-18-212 , whichever is later. (Sec. 15-18-111). The certificate holder must apply for the deed no later than 60 days following the expiration of the 36-month period at that point if all taxes, penalties, interest, and costs are not paid to the county treasurer on or prior to the date on which the redemption period expires or on or prior to the date on which the county treasurer will otherwise issue a tax deed that a tax deed may be issued to the purchaser on the day following the date on which the redemption period expires (Sec. 15-18-212).

Deed assigned at Foreclosure to: Tax Lien Certificate holder. If the property tax lien is not redeemed in the time allowed under 15-18-111 , the county treasurer shall grant the purchaser a tax deed for the property. (Sec. 15-18-211).

Notes:

Counties:

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