Montana
MT
The state runs more than one kind of sale, so the outcome depends on which sale a parcel goes through.
Sale type
Hybrid (lien and deed)
Redemption
36 mo
Interest / penalty
Flat rate · 10%
Sale timing
Varies
Rules in plain English
Sale type
Hybrid (lien and deed)
The state runs more than one kind of sale, so the outcome depends on which sale a parcel goes through.
MCA 15-17-323
“A tax lien certificate or other official record in which the county is listed as the possessor of the tax lien must be assigned by the county treasurer”official source ↗
Redemption period
36 mo
36 months (3 years)
MCA 15-18-111
“by the first working day in August, 3 years after attachment of the tax lien”official source ↗
Interest / penalty
Flat rate · 10%
10% flat per year.
MCA 15-16-102
“delinquent and draws interest at the rate of 5/6 of 1% a month from and after the delinquency until paid and 2% must be added to the delinquent taxes as a penalty”official source ↗
Bid method
Minimum bid (no bidding up)
The sale is at a fixed minimum bid, with no bidding above it.
MCA 15-18-220
“The opening bid on the property must be the amount required in subsection (2)(b), and the county treasurer may not accept a bid below the opening bid”official source ↗
Sale schedule
Varies
Sale timing varies by county.
MCA 15-18-220
“the county treasurer shall hold a public auction in the county in which the property is located within 60 days of receipt of the application”official source ↗
Bidder process
- 01Acquire the tax lien by assignment: the county treasurer must assign the tax lien to any person who, after providing proof of mail notice to the person assessed, pays the county the delinquent taxes, including penalties, interest, and costs (Mont. Code Ann. 15-17-323(1)(a))
- 02Before paying, send the person assessed the property notice of the proposed payment by certified mail, mailed at least 2 weeks before payment and not earlier than August 15 or more than 60 days before purchasing the assignment, and provide proof of mailing (Mont. Code Ann. 15-17-323(5))
- 03If the lien is not redeemed during the redemption period and you apply for a tax deed, the county treasurer must hold a public auction within 60 days, publishing notice that includes the date, time, location, legal description, deposit requirement, minimum opening bid, and domestic-entity proof requirement (Mont. Code Ann. 15-18-220(1))
- 04Bid at the auction, which may be conducted electronically; the opening bid equals the redemption amount, amounts paid on the application, tax deed and recording fees, and half of the most recent assessed value (or half of an appraised value), and no bid below the opening bid is accepted (Mont. Code Ann. 15-18-220(2), (6))
- 05The high bidder who is not the assignee must post with the county treasurer a nonrefundable deposit of 5% of the bid or $200, whichever is greater, at the time of sale (Mont. Code Ann. 15-18-220(3)(a))
- 06Pay the full purchase price and auction costs within 24 hours of the sale, excluding weekends and legal holidays; if you fail to pay, the county treasurer cancels your bid and allows the next highest bidder to purchase (Mont. Code Ann. 15-18-220(3)(c))
- 07An entity must provide written proof of domestic entity status; a county treasurer may not sell to a foreign entity (Mont. Code Ann. 15-18-220(7))
- 08Upon full payment, the county treasurer issues the tax deed and distributes the funds, including surplus, as provided by law (Mont. Code Ann. 15-18-220(5))
- Registration
- Not documented
- Registration mode
- Not documented
- Registration deadline
- Not documented
- Registration fee
- Not documented
- Deposit required
- Yes
- Deposit amount
- 200
- Deposit percent
- 5%
- Deposit refundable
- No
- Sale format
- hybrid
- Payment deadline
- full payment of the purchase price and auction costs within 24 hours of the sale, excluding weekends and legal holidays; otherwise the high bid is canceled and offered to the next highest bidder (Mont. Code Ann. 15-18-220(3))
- Payment methods
- unknown
- Residency required
- Not documented
- A county treasurer may not sell property at the tax deed auction to a foreign entity, and may not accept an opening bid unless the entity provides written proof that it is a domestic entity (Mont. Code Ann. 15-18-220(7))
Mont. Code Ann. 15-17-323(1)(a)
“A tax lien certificate or other official record in which the county is listed as the possessor of the tax lien must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.”official source ↗
Mont. Code Ann. 15-17-323(5)
“Prior to making a payment under subsection (1), a person shall send notice of the proposed payment, by certified mail, to the person to whom the property was assessed. The notice must have been mailed at least 2 weeks prior to the date of the payment but not earlier than August 15 and not more than 60 days prior to purchasing the assignment. The person making the payment shall provide proof of the mailing.”official source ↗
Mont. Code Ann. 15-18-220(1)
“the county treasurer shall hold a public auction in the county in which the property is located within 60 days of receipt of the application. The county treasurer shall publish notice of the auction as provided in 7-1-2121 that includes the date, time, and location of the auction, the legal description of the property, the deposit requirement, the minimum opening bid, and a requirement that an entity provide proof of domestic entity status as provided in subsection (7).”official source ↗
Mont. Code Ann. 15-18-220(2)
“The opening bid on the property must be the amount required in subsection (2)(b), and the county treasurer may not accept a bid below the opening bid.”official source ↗
Mont. Code Ann. 15-18-220(3)(a)
“the county treasurer shall sell the property to the high bidder for the purchase price bid plus auction costs incurred by the county treasurer. Except as provided in subsection (3)(b), the high bidder shall post with the county treasurer a nonrefundable deposit of 5% of the bid or $200, whichever is greater, at the time of sale.”official source ↗
Mont. Code Ann. 15-18-220(3)(c)
“if full payment of the purchase price and auction costs is not made within 24 hours of the sale, excluding weekends and legal holidays, by a high bidder who is not the assignee, the county treasurer shall cancel the high bid and allow the next highest bidder to purchase the tax deed for the amount bid.”official source ↗
Mont. Code Ann. 15-18-220(5)
“Upon full payment of the purchase price, the county treasurer shall issue the tax deed in the form provided in 15-18-213 and distribute the funds as provided in 15-18-221.”official source ↗
Mont. Code Ann. 15-18-220(6)
“An auction required pursuant to this section may be conducted electronically.”official source ↗
Mont. Code Ann. 15-18-220(7)
“A county treasurer may not sell a property under this section to a foreign entity. (b) A county treasurer may not accept an opening bid on property under this section unless the entity provides written proof that it is a domestic entity.”official source ↗
Notes
Property tax lien; assignment per 15-17-323. | Prose: hybrid | 10%/yr (5/6 of 1%/mo) + 2% penalty | 3 years (2 yrs for certain unsubdivided lots) | public auction for tax deed (fixed opening bid) | none; deed auction within 60 days of deed application