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Rule Chapter: 42.20
Chapter Title: REAL PROPERTY
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42.20 : REAL PROPERTY


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Rule No. Rule Title Latest
Version
Effective
Date
Subchapter 1
Valuation of Real Property
42.20.101 CITY AND TOWN LOTS AND IMPROVEMENTS access file 12/22/2006
42.20.102 APPLICATIONS FOR PROPERTY TAX EXEMPTIONS access file 1/1/2016
42.20.103 TAX BENEFITS FOR THE REMODELING, RECONSTRUCTION, OR EXPANSION OF EXISTING BUILDINGS OR STRUCTURES access file 12/27/2002
42.20.104 COMPARABLE PROPERTY REP 12/27/2002
42.20.105 CONDOMINIUMS/TOWNHOMES access file 8/24/2012
42.20.106 DEFINITIONS access file 1/1/2016
42.20.107 VALUATION METHODS FOR COMMERCIAL PROPERTIES access file 8/24/2012
42.20.108 INCOME APPROACH access file 8/26/2005
42.20.109 CAPITALIZATION RATES access file 12/27/2002
42.20.110 TAX EXEMPTION AND REDUCTION FOR THE REMODELING, RECONSTRUCTION, OR EXPANSION OF CERTAIN COMMERCIAL PROPERTY access file 8/26/2005
42.20.111 TIMBERLANDS EAST OF THE CONTINENTAL DIVIDE, INCLUDING DEER LODGE AND SILVER BOW COUNTIES REP 5/13/1983
42.20.112 VALUATION SCHEDULE FOR EASTERN TIMBERLANDS REP 5/13/1983
42.20.113 TIMBERLAND CLASSIFICATION - GENERAL PRINCIPLES REP 4/26/1996
42.20.114 TIMBERLAND VALUATION - GENERAL PRINCIPLES REP 4/26/1996
42.20.115 TIMBERLANDS -- STUMPAGE VALUATION REP 4/26/1996
42.20.116 TIMBERLANDS - DISCOUNT MULTIPLIERS REP 4/26/1996
42.20.117 CLASSIFICATION CHANGE FOR MANUFACTURED HOME OR MOBILE HOME access file 8/11/2006
42.20.118 TRIBAL GOVERNMENT APPLICATION FOR A TEMPORARY PROPERTY TAX EXEMPTION access file 12/12/2014
42.20.119 AMMUNITION COMPONENTS MANUFACTURING - PROPERTY TAX EXEMPTION APPLICATIONS access file 10/15/2016
42.20.120 GOLF COURSE VALUATION access file 11/26/2016
42.20.121 TIMBERLANDS WEST OF THE CONTINENTAL DIVIDE REP 5/13/1983
42.20.122 VALUATION SCHEDULE FOR FLATHEAD COUNTY REP 5/13/1983
42.20.123 VALUATION SCHEDULE FOR GRANITE COUNTY REP 5/13/1983
42.20.124 VALUATION SCHEDULE FOR EASTERN LAKE COUNTY REP 5/13/1983
42.20.125 VALUATION SCHEDULE FOR WESTERN LAKE COUNTY REP 5/13/1983
42.20.126 VALUATION SCHEDULE FOR WESTERN LEWIS AND CLARK COUNTY REP 5/13/1983
42.20.127 VALUATION SCHEDULE FOR LINCOLN COUNTY REP 5/13/1983
42.20.128 VALUATION SCHEDULE FOR MINERAL COUNTY REP 5/13/1983
42.20.129 VALUATION SCHEDULE FOR MISSOULA COUNTY REP 5/13/1983
42.20.130 VALUATION SCHEDULE FOR POWELL COUNTY REP 5/13/1983
42.20.131 VALUATION SCHEDULE FOR RAVALLI COUNTY REP 5/13/1983
42.20.132 VALUATION SCHEDULE FOR SANDERS COUNTY REP 5/13/1983
42.20.133 QUALIFICATION FOR CLASSIFICATION AS AGRICULTURAL OR FOREST LAND REP 4/26/1996
42.20.134 VALUATION OF ONE ACRE BENEATH IMPROVEMENTS ON NONQUALIFIED AGRICULTURAL LAND AND IMPROVEMENTS ON FOREST LAND TRANS 8/29/2003
42.20.135 PROCEDURE FOR REMOVING ONE ACRE BENEATH IMPROVEMENTS ON NONQUALIFIED AGRICULTURAL LAND AND IMPROVEMENTS ON FOREST LAND FROM PROPERTY LAND CLASSIFICATION REP 8/29/2003
42.20.136 RESIDENCE DEFINED REP 12/27/2002
42.20.137 ELIGIBILITY FOR CLASS 14 TAX TREATMENT REP 12/24/1993
42.20.138 AGRICULTURAL IMPROVEMENTS AND IMPROVEMENTS ON TIMBERLAND LOCATED ON DISPARATE LAND OWNERSHIPS REP 12/24/1993
42.20.139 APPLICATION FOR AGRICULTURAL CLASSIFICATION OF LAND TRANS 8/29/2003
42.20.140 DEFINITION OF TERMS FOR PARCELS LESS THAN 20 ACRES REP 8/29/2003
42.20.141 AGRICULTURAL LANDS TRANS 8/29/2003
42.20.142 GRAZING LAND TRANS 8/29/2003
42.20.143 CONTINUOUSLY CROPPED HAY LAND TRANS 8/29/2003
42.20.144 NONIRRIGATED FARM LAND TRANS 8/29/2003
42.20.145 NONIRRIGATED, CONTINUOUSLY CROPPED FARM LAND TRANS 8/29/2003
42.20.146 TILLABLE, IRRIGATED LAND TRANS 8/29/2003
42.20.147 CRITERIA FOR AGRICULTURAL LAND VALUATION FOR LAND TOTALING LESS THAN 20 ACRES TRANS 8/29/2003
42.20.148 PRODUCTION FAILURES TRANS 8/29/2003
42.20.149 MARKETING DELAY FOR ECONOMIC ADVANTAGE TRANS 8/29/2003
42.20.150 CRITERIA FOR AGRICULTURAL LAND VALUATION FOR LAND TOTALING 20 TO 160 ACRES IN SIZE TRANS 8/29/2003
42.20.151 DEFINITION OF TERMS FOR PARCELS BETWEEN 20 TO 160 ACRES REP 8/29/2003
42.20.152 VALUATION OF NONAGRICULTURAL LAND FROM 20 TO 160 ACRES TRANS 8/29/2003
42.20.153 VALUATION OF AGRICULTURAL LAND EXCEEDING 160 ACRES TRANS 8/29/2003
42.20.154 VALUATION OF ONE ACRE BENEATH AGRICULTURAL IMPROVEMENTS AND IMPROVEMENTS ON AGRICULTURAL LAND REP 8/29/2003
42.20.155 PROCEDURE FOR REMOVING ONE ACRE BENEATH AGRICULTURAL IMPROVEMENTS FROM PROPERTY LAND CLASSIFICATION REP 8/29/2003
42.20.156 AGRICULTURAL AND FOREST LAND USE CHANGE CRITERIA access file 1/1/2016
42.20.157 FILED AND PLATTED SUBDIVISIONS REP 8/29/2003
42.20.158 TIMBERLANDS REP 4/26/1996
42.20.159 COMMERCIAL AND INDUSTRIAL USE TRANS 8/29/2003
42.20.160 FOREST LAND ASSESSMENT TRANS 8/29/2003
42.20.161 FOREST LAND CLASSIFICATION DEFINITIONS REP 8/29/2003
42.20.162 EXCEPTIONS TO FOREST LAND ASSESSMENT TRANS 8/29/2003
42.20.163 FOREST LAND OWNERSHIP REP 8/29/2003
42.20.164 FOREST SITE PRODUCTIVITY CLASSES TRANS 8/29/2003
42.20.165 FOREST LAND ELIGIBILITY - GENERAL PRINCIPLES TRANS 8/29/2003
42.20.166 FOREST LAND VALUATION ZONES TRANS 8/29/2003
42.20.167 FOREST LAND VALUATION FORMULA TRANS 8/29/2003
42.20.168 FOREST COSTS TRANS 8/29/2003
42.20.169 NATURAL DISASTER REDUCTION - GENERAL PRINCIPLES TRANS 8/29/2003
42.20.170 FOREST LAND TRANS 8/29/2003
42.20.171 LAND CLASSIFICATION DETERMINATION DATE FOR CLASS THREE, FOUR, AND TEN PROPERTY access file 1/1/2016
42.20.172 EXTENSION OF STATUTORY DEADLINE FOR ASSESSMENT REVIEWS REP 12/9/2011
42.20.173 STATUTORY DEADLINE FOR CLASSIFICATION AND APPRAISAL REVIEWS access file 1/1/2017
Subchapter 2
Realty Transfers
42.20.201 INTENT access file 12/27/2002
42.20.202 REALTY TRANSFER CERTIFICATE access file 4/26/1996
42.20.203 EXEMPTIONS FROM DISCLOSING SALE PRICE access file 8/26/2005
42.20.204 CHANGE OF ASSESSMENT ROLL access file 12/22/2006
42.20.205 ACCURACY OF REALTY TRANSFER CERTIFICATE access file 12/27/2002
Subchapter 3
Classification of Nonproductive Patented Mining Claims
42.20.301 APPLICATION FOR CLASSIFICATION AS NONPRODUCTIVE, PATENTED MINING CLAIM access file 1/1/2016
42.20.302 DEFINITIONS access file 12/12/2014
42.20.303 CRITERIA FOR VALUATION AS MINING CLAIM access file 12/22/2006
42.20.304 ADDITIONAL RESTRICTIONS THAT CURTAIL PREFERENTIAL TREATMENT access file 12/22/2006
42.20.305 VALUATION OF ACREAGE BENEATH IMPROVEMENTS ON ELIGIBLE MINING CLAIMS access file 12/22/2006
42.20.306 VALUATION OF IMPROVEMENTS LOCATED ON ELIGIBLE MINING CLAIMS access file 12/24/1993
42.20.307 VALUATION OF ELIGIBLE MINING CLAIM LAND access file 2/26/2010
42.20.308 APPLICATION FOR CLASSIFICATION AS CLASS 19 PROPERTY REP 12/24/1993
42.20.309 ELIGIBILITY CRITERIA FOR CLASSIFICATION AND VALUATION AS CLASS 19 REP 12/24/1993
42.20.310 PORTIONS OF PARCELS ELIGIBLE FOR CLASSIFICATION AS CLASS 19 REP 12/24/1993
42.20.311 PORTIONS OF PARCELS ELIGIBLE FOR CLASSIFICATION AS CLASS 4 REP 12/24/1993
Subchapter 4
Sales Assessment Ratio - Real Property Values
42.20.401 LIMITATION ON CHANGING PROPERTY VALUE REP 3/30/1990
Rules 42.20.402 and 42.20.403 reserved
42.20.404 CRITERIA FOR REDUCING PROPERTY VALUE REP 3/30/1990
Rules 42.20.405 and 42.20.406 reserved
42.20.407 PROCEDURE FOR VALIDATING SALES INFORMATION REP 3/30/1990
Rules 42.20.408 and 42.20.409 reserved
42.20.410 STRATIFIED SALES ASSESSMENT RATIO STUDY PROCEDURES REP 3/30/1990
Rules 42.20.411 and 42.20.412 reserved
42.20.413 DIVISION OF PROPERTY INTO STRATUM REP 3/30/1990
Rules 42.20.414 and 42.20.415 reserved
42.20.416 APPLICABILITY OF PROPERTY VALUE ADJUSTMENTS REP 3/30/1990
Rules 42.20.417 and 42.20.418 reserved
42.20.419 PERCENTAGE ADJUSTMENTS FOR THE 1988 TAX YEAR REP 3/30/1990
42.20.420 PROPERTY VALUE ADJUSTMENTS REP 12/24/1993
Rules 42.20.421 and 42.20.422 reserved
42.20.423 DATA USED TO ESTIMATE SALES ASSESSMENT RATIOS REP 12/24/1993
Rules 42.20.424 and 42.20.425 reserved
42.20.426 ADJUSTMENT FOR DATE OF SALE AND SALES ASSESSMENT RATIO ESTIMATE REP 5/17/1991
Rules 42.20.427 and 42.20.428 reserved
42.20.429 CRITERIA FOR REDUCING OR INCREASING PROPERTY VALUE REP 12/24/1993
Rules 42.20.430 and 42.20.431 reserved
42.20.432 PROCEDURE FOR VALIDATING SALES INFORMATION access file 12/9/2011
Rules 42.20.433 and 42.20.434 reserved
42.20.435 DETERMINATION OF AREAS REP 12/24/1993
Rules 42.20.436 and 42.20.437 reserved
42.20.438 DESIGNATED AREAS - RESIDENTIAL REP 12/24/1993
Rules 42.20.439 and 42.20.440 reserved
42.20.441 RESIDENTIAL AREA MAPS AND DESCRIPTIONS REP 12/24/1993
Rules 42.20.442 and 42.20.443 reserved
42.20.444 DESIGNATED AREAS - COMMERCIAL REP 12/24/1993
Rules 42.20.445 and 42.20.446 reserved
42.20.447 COMMERCIAL AREA MAPS AND DESCRIPTIONS REP 12/24/1993
Rules 42.20.448 and 42.20.449 reserved
42.20.450 DIVISION OF PROPERTY INTO STRATUM REP 12/24/1993
Rules 42.20.451 and 42.20.452 reserved
42.20.453 TREATMENT OF CERTAIN PROPERTIES REP 12/24/1993
42.20.454 CONSIDERATION OF SALES PRICE AS AN INDICATION OF MARKET VALUE access file 1/1/2016
42.20.455 CONSIDERATION OF INDEPENDENT APPRAISALS AS AN INDICATION OF MARKET VALUE access file 1/1/2016
Rules 42.20.456 through 42.20.467 reserved
42.20.468 PERCENTAGE ADJUSTMENTS FOR THE 1992 TAX YEAR REP 12/24/1993
Rules 42.20.469 and 42.20.470 reserved
42.20.471 APPLICABILITY OF PROPERTY VALUE ADJUSTMENTS REP 12/24/1993
Subchapter 5
Phase-In Valuation and New Construction
42.20.501 DEFINITIONS access file 1/1/2016
42.20.502 DETERMINATION OF VALUE BEFORE REAPPRAISAL (VBR) FOR FOREST LAND EXCLUDING INDUSTRIAL PROPERTIES REP 1/1/2017
42.20.503 DETERMINATION OF CURRENT YEAR PHASE-IN VALUE FOR CLASS TEN PROPERTY REP 1/1/2017
42.20.504 NEW CONSTRUCTION DETERMINATION access file 11/11/2016
42.20.505 CLASSIFICATION AND APPRAISAL NOTICES AND VALUATION REVIEWS FOR FOREST LAND PROPERTY access file 11/11/2016
42.20.506 CERTIFIED MILL LEVY DETERMINATION REP 12/13/2002
42.20.507 PROPERTY TAX ASSISTANCE AND TAX RELIEF PROGRAMS access file 12/17/1999
42.20.508 DEFINITIONS - INDUSTRIAL PROPERTY REP 12/17/1999
42.20.509 DETERMINATION OF VALUE BEFORE REAPPRAISAL (VBR) FOR INDUSTRIAL PROPERTIES (CLASS FOUR) REP 1/1/2016
42.20.510 BASIC DETERMINATION OF PHASE-IN VALUE FOR CLASS FOUR INDUSTRIAL PROPERTY REP 1/1/2016
42.20.511 VALUATION OF CLASS FIVE REAL PROPERTY FOR QUALIFYING AIR AND WATER POLLUTION CONTROL PROPERTY, NEW INDUSTRIAL PROPERTY, GASOHOL FACILITIES, QUALIFYING RESEARCH AND DEVELOPMENT FIRMS, AND ELECTROLYTIC REDUCTION FACILITIES access file 12/13/2002
42.20.512 VALUATION OF CLASS FIVE LOCALLY ASSESSED ELECTRIC AND TELEPHONE COOPERATIVES AND TELECOMMUNICATIONS COMPANIES access file 12/13/2002
42.20.513 VALUATION OF CLASS SEVEN PROPERTY access file 9/9/1997
42.20.514 DETERMINATION OF TOTAL TAXABLE VALUE OF ELIMINATED PROPERTY access file 12/17/1999
42.20.515 DETERMINATION OF TOTAL TAXABLE VALUE OF NEWLY TAXABLE PROPERTY access file 12/12/2014
42.20.516 APPLICATION OF PHASE-IN PROVISIONS FOR CLASS TEN PROPERTIES THAT DECREASE IN VALUE DUE TO REAPPRAISAL REP 1/1/2017
42.20.517 APPLICATION OF HOMESTEAD OR COMSTEAD EXEMPTION TO MIXED USE PROPERTIES REP 1/1/2016
42.20.518 LAND CAP ELIGIBILITY AND APPLICATION REP 12/13/2002
42.20.519 APPLICATIONS FOR PROPERTY TAX ABATEMENT FOR GRAY WATER SYSTEMS access file 5/11/2012
Subchapter 6
Agricultural Land
42.20.601 DEFINITIONS access file 1/1/2017
42.20.602 STEPS IN DETERMINING THE CLASSIFICATION OF AGRICULTURAL LAND access file 1/1/2016
42.20.603 VALUATION OF AGRICULTURAL LAND THAT DOES NOT HAVE A PUBLISHED SOIL SURVEY access file 12/12/2014
42.20.604 STEPS IN DETERMINING THE PRODUCTIVITY OF AGRICULTURAL LAND access file 11/11/2016
42.20.605 AGRICULTURAL LANDS REP 12/12/2014
42.20.606 EXCEPTIONS TO AGRICULTURAL LAND ASSESSMENT access file 12/12/2014
42.20.607 CORRECTION OF VALUE BEFORE REAPPRAISAL (VBR) FOR 2009 AGRICULTURAL LAND REP 12/12/2014
Rules 42.20.608 and 42.20.609 reserved
42.20.610 CLASSIFICATION AND APPRAISAL OF EASEMENTS ON AGRICULTURAL LAND access file 2/26/2010
Rules 42.20.611 through 42.20.614 reserved
42.20.615 APPLICATION FOR AGRICULTURAL CLASSIFICATION OF LAND access file 1/1/2016
Rules 42.20.616 through 42.20.619 reserved
42.20.620 CRITERIA FOR AGRICULTURAL LAND VALUATION FOR LAND TOTALING LESS THAN 160 ACRES access file 1/1/2016
42.20.621 2015 CALCULATION OF VALUE BEFORE REAPPRAISAL (VBR) FOR AGRICULTURAL LAND REP 1/1/2016
Rules 42.20.622 through 42.20.624 reserved
42.20.625 CRITERIA FOR AGRICULTURAL LAND VALUATION FOR LAND TOTALING 20 TO 160 ACRES IN SIZE REP 12/12/2014
Rules 42.20.626 through 42.20.629 reserved
42.20.630 PRODUCTION FAILURES access file 8/29/2003
Rules 42.20.631 through 42.20.634 reserved
42.20.635 MARKETING DELAY FOR ECONOMIC ADVANTAGE access file 8/29/2003
Rules 42.20.636 through 42.20.639 reserved
42.20.640 VALUATION OF LAND OWNERSHIPS 160 ACRES OR LARGER IN SIZE access file 1/1/2016
Rules 42.20.641 through 42.20.644 reserved
42.20.645 CLASSIFICATION AND ASSESSMENT OF THOSE PORTIONS OF ANY AGRICULTURAL, NONQUALIFIED AGRICULTURAL, OR FOREST LAND PARCELS THAT ARE RESIDENTIAL, COMMERCIAL, OR INDUSTRIAL SITES access file 12/22/2006
Rules 42.20.646 through 42.20.649 reserved
42.20.650 VALUATION OF NONQUALIFIED AGRICULTURAL LAND FROM 20 TO 160 ACRES access file 2/26/2010
Rules 42.20.651 through 42.20.654 reserved
42.20.655 VALUATION OF ONE ACRE BENEATH IMPROVEMENTS ON AGRICULTURAL AND NONQUALIFIED AGRICULTURAL LAND access file 2/26/2010
Rules 42.20.656 through 42.20.659 reserved
42.20.660 NONIRRIGATED SUMMER FALLOW FARM LAND access file 1/1/2017
Rules 42.20.661 through 42.20.664 reserved
42.20.665 NONIRRIGATED, CONTINUOUSLY CROPPED FARM LAND access file 1/1/2017
Rules 42.20.666 through 42.20.669 reserved
42.20.670 NONIRRIGATED CONTINUOUSLY CROPPED HAY LAND access file 1/1/2017
Rules 42.20.671 through 42.20.674 reserved
42.20.675 IRRIGATED FARM LAND access file 1/1/2017
Rules 42.20.676 through 42.20.679 reserved
42.20.680 GRAZING LAND access file 1/1/2017
42.20.681 AGRICULTURAL COMMODITY PRICES AND VALUES access file 1/1/2017
42.20.682 FAMILY FARM access file 12/12/2014
42.20.683 SPECIALTY AND UNIQUE CROPS access file 1/1/2017
Subchapter 7
Forest Land
42.20.701 DEFINITIONS access file 2/26/2010
Rules 42.20.702 through 42.20.704 reserved
42.20.705 FOREST LAND ASSESSMENT access file 12/12/2014
Rules 42.20.706 through 42.20.709 reserved
42.20.710 EXCEPTIONS TO FOREST LAND ASSESSMENT access file 8/29/2003
Rules 42.20.711 through 42.20.714 reserved
42.20.715 FOREST SITE PRODUCTIVITY access file 2/26/2010
Rules 42.20.716 through 42.20.719 reserved
42.20.720 FOREST LAND VALUATION ZONES access file 12/12/2014
Rules 42.20.721 through 42.20.724 reserved
42.20.725 FOREST LAND VALUATION FORMULA access file 1/1/2016
Rules 42.20.726 through 42.20.729 reserved
42.20.730 FOREST COSTS access file 12/12/2014
Rules 42.20.731 through 42.20.734 reserved
42.20.735 FOREST LAND ELIGIBILITY - GENERAL PRINCIPLES access file 12/12/2014
Rules 42.20.736 through 42.20.739 reserved
42.20.740 NATURAL DISASTER REDUCTION - GENERAL PRINCIPLES access file 12/12/2014
Rules 42.20.741 through 42.20.744 reserved
42.20.745 FOREST LAND access file 1/1/2017
Rules 42.20.746 through 42.20.749 reserved
42.20.750 VALUATION OF ONE ACRE BENEATH IMPROVEMENTS ON FOREST LAND access file 8/29/2003
Subchapter 8
Property Tax Refund - 2006
42.20.801 DEFINITIONS REP 7/29/2011
42.20.802 QUALIFYING FOR THE 2006 PROPERTY TAX REFUND REP 7/29/2011
42.20.803 PROPERTY TAX REFUND FOR ENTITIES OWNING A RESIDENCE REP 7/29/2011
42.20.804 GOOD CAUSE FOR EXTENDING FILING PERIOD FOR PROPERTY TAX REFUND; PROCEDURE FOR REQUESTING AN EXTENSION; DEMONSTRATING "GOOD CAUSE" REP 7/29/2011
Subchapter 9
Privately Owned Sanitary Landfills
42.20.901 LANDFILL VALUATION DEFINITIONS access file 5/15/2009
42.20.902 METHOD FOR VALUATION OF LICENSED LANDFILLS access file 5/15/2009
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