The Missoula County Board of County Commissioners has the authority to authorize refunds or to waive certain taxes, penalty and interest, fees, and costs that have been paid to the Missoula County Treasurer's Office under limited circumstances. 15-16-603, MCA. The purpose of this policy statement is to explain the Commissioner's authority to issue refunds or authorize waivers. The citations to laws are current as of the date this policy was passed by the Board of County Commissioners.
Please review the following guidelines to determine if your situation allows you to apply for a refund or waiver from Missoula County. If you are requesting a refund for property taxes made in our office via mail or in person, complete the form located onlineor you may obtain a copy in the Treasurer's Office. Please include all necessary information and write legibly, or type, your request so that it can be promptly reviewed.
PAYMENTS AND FEES
You will be charged a processing fee to use credit or debit cards. The fee is 1.995% of the total bill plus $1.25. If you are paying online you may use an electronic check, which will incur a fee of $1.00. Please note: if you pay with a credit or debit card, the processing fee will not be refunded for any reason. This is an expense incurred by Missoula County.
REAL PROPERTY TAXES
Tax Due Dates. Real property taxes are due on or before the last day in November and May each year (if that day falls on a weekend or holiday, than the due date is the next business day), unless you have applied for and received certain forms of taxpayer assistance through the Department of Revenue. You have the options of making the payment online (either credit/debit card or by check), in person at the Treasurer's Office, or by mail. If paying by mail the payment must be postmarked on or before the due date. If payment is not posted in the Treasurer's Office or postmarked on or before the due date you will be assessed penalty and interest. MCA 15-16-102. Please note: Real property tax assessment notices will not be forwarded. It is your responsibility to notify the Department of Revenue if you want to change the address to where your assessment is mailed. Notice must be received sufficiently in advance of when the statements are prepared and mailed.
Refunds. Refunds may be approved if the Department of Revenue determines the assessment or appraisal of your property was in error (no more than 5 years), Department of Revenue made an error on the tax bill, or you have proof you submitted a change of address that was not entered into the system. A refund may be approved if a special district (e.g. rural fire, refuse, or utility district) made an error in assessing a fee.
Montana law does not allow the following requests to be approved for refund or waiver of penalty and interest:
"Due to a family emergency (or finances) I was not able to send payment on time."
"I dropped my payment in a Post Office receptacle."
"Bill was sent to the wrong address."
"I was out of town and didn't get the bill."
"I thought the mortgage company was paying the bill."
Tax exemptions. Montana law provides that certain categories of real property owners are exempt from taxation. Please note: the exemptions do not apply to fees, such as SID's, that are imposed. Please contact the Department of Revenue to determine if your situation qualifies for tax exemption.
Under certain situations Montana taxes personal property. If you are required by law to report personal property you must complete a form available from the Department of Revenue. If you do not submit a completed form to the Department of Revenue, the County Commissioners will not consider a request for a refund or waiver.