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Rule Title: DEFINITIONS
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Department: REVENUE
Chapter: GENERAL PROPERTY TAX PROVISIONS
Subchapter: Property Tax Assistance Programs
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.19.405    DEFINITIONS

The following definitions apply to rules in this subchapter.

(1) "Head of household" means a taxpayer who meets the head of household standard for federal income tax purposes.

(2) "Percentage reduction" means the amount by which the property tax rate is reduced based on the income schedules for the property tax assistance program (PTAP) and for the Montana disabled veteran (MDV) property tax assistance program. Those schedules are located in ARM 42.19.402.

(3) "Qualifying applicant" means:

(a) an individual who is the record owner of the land and improvements that are the primary residence of the individual; or

(b) a revocable trust if the land and improvements are the primary residence of the grantor.

(c) Ownership interests that are not qualifying applicants include, but are not limited to, partnerships, corporations, limited liability corporations, transferrable revocable trusts, and irrevocable trusts.

(4) "Qualifying income" means the federal adjusted gross income of an applicant and an applicant's spouse, excluding capital and income losses as they appear on their Montana income tax return for the prior tax year.

(a) If the applicant did not file a Montana income tax return for the applicable year, qualifying income means the federal adjusted gross income of the applicant and the applicant's spouse, excluding capital income losses as they appear on their federal income tax return, for the applicable year.

(b) If the applicant does not have an income tax filing requirement, the applicant's qualifying income is considered to be zero.

(5) "Residential real property" means the land and improvements of a taxpayer's primary residence.

 

History: 15-1-201, 15-6-302, MCA; IMP, 15-6-134, 15-6-240, 15-6-301, 15-6-302, 15-6-305, 15-6-311, 15-6-312, MCA; NEW, 2003 MAR p. 1886, Eff. 8/29/03; AMD, 2014 MAR p. 401, Eff. 2/28/14; AMD, 2015 MAR p. 2041, Eff. 11/13/15; AMD, 2016 MAR p. 1865, Eff. 10/15/16; AMD, 2017 MAR p. 2201, Eff. 11/25/17; AMD, 2019 MAR p. 2387, Eff. 12/28/19.


 

 
MAR Notices Effective From Effective To History Notes
42-1010 12/28/2019 Current History: 15-1-201, 15-6-302, MCA; IMP, 15-6-134, 15-6-240, 15-6-301, 15-6-302, 15-6-305, 15-6-311, 15-6-312, MCA; NEW, 2003 MAR p. 1886, Eff. 8/29/03; AMD, 2014 MAR p. 401, Eff. 2/28/14; AMD, 2015 MAR p. 2041, Eff. 11/13/15; AMD, 2016 MAR p. 1865, Eff. 10/15/16; AMD, 2017 MAR p. 2201, Eff. 11/25/17; AMD, 2019 MAR p. 2387, Eff. 12/28/19.
42-2-980 11/25/2017 12/28/2019 History: 15-1-201, 15-6-302, MCA; IMP, 15-6-134, 15-6-240, 15-6-301, 15-6-302, 15-6-305, 15-6-311, MCA; NEW, 2003 MAR p. 1886, Eff. 8/29/03; AMD, 2014 MAR p. 401, Eff. 2/28/14; AMD, 2015 MAR p. 2041, Eff. 11/13/15; AMD, 2016 MAR p. 1865, Eff. 10/15/16; AMD, 2017 MAR p. 2201, Eff. 11/25/17.
42-2-955 10/15/2016 11/25/2017 History: 15-1-201, 15-6-302, MCA; IMP, 15-6-134, 15-6-301, 15-6-305, 15-6-311, 15-30-2101, MCA; NEW, 2003 MAR p. 1886, Eff. 8/29/03; AMD, 2014 MAR p. 401, Eff. 2/28/14; AMD, 2015 MAR p. 2041, Eff. 11/13/15; AMD, 2016 MAR p. 1865, Eff. 10/15/16.
42-2-936 11/13/2015 10/15/2016 History: 15-1-201, 15-6-302, MCA; IMP, 15-6-134, 15-6-301, 15-6-305, 15-6-311, 15-30-2101, MCA; NEW, 2003 MAR p. 1886, Eff. 8/29/03; AMD, 2014 MAR p. 401, Eff. 2/28/14; AMD, 2015 MAR p. 2041, Eff. 11/13/15.
42-2-905 2/28/2014 11/13/2015 History: 15-1-201, MCA; IMP, 15-6-134, 15-6-193, 15-30-2101, MCA; NEW, 2003 MAR p. 1886, Eff. 8/29/03; AMD, 2014 MAR p. 401, Eff. 2/28/14.
8/29/2003 2/28/2014 History: 15-1-201, MCA; IMP, 15-6-193, 15-30-101, MCA; NEW, 2003 MAR p. 1886, Eff. 8/29/03.
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