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Rule Title: TRIBAL GOVERNMENT APPLICATION FOR A TEMPORARY PROPERTY TAX EXEMPTION
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Department: REVENUE
Chapter: REAL PROPERTY
Subchapter: Valuation of Real Property
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.20.118    TRIBAL GOVERNMENT APPLICATION FOR A TEMPORARY PROPERTY TAX EXEMPTION

(1) A federally recognized tribe in Montana is eligible for a temporary property tax exemption of tribal fee land on January 1, under the following conditions:

(a) the tribe submits to the department the following:

(i) a United States Department of Interior, Bureau of Indian Affairs letter dated prior to January 1 acknowledging receipt of the tribe's written request or application for the acquisition of trust title to the tribal fee land; a tribal certification regarding whether the tribe subsequently received notice from the United States Department of Interior, Bureau of Indian Affairs that the tribe's written request or application was incomplete; and a tribal certification regarding whether the tribe has satisfied the requirements regarding incompleteness that were set out in the United States Department of Interior, Bureau of Indian Affairs letter as of the date of the application to the department; or

(ii) a United States Department of Interior, Bureau of Indian Affairs written certification to the director of the department that the tribe's initial written request or application for the acquisition of trust title to the tribal fee land was submitted prior to January 1 and the initial written request or application was complete as of the dates of the exemption application to the department; and

(b) the tribe makes timely application to the local department office in the year in which the exemption is sought.

(2) The tribe must file for a property tax exemption on a form available from the local department office in the county in which the tribal fee land is located on or before March 1 of the year for which the exemption is sought. A tribe with tribal fee lands located in more than one county must file an application for a property tax exemption in each county. Applications postmarked after March 1 will be considered for the following tax year.

(3) The following documents must accompany the tribe's application to the department:

(a) a United States Department of the Interior, Bureau of Indian Affairs' letter acknowledging receipt of the tribe's initial written request or application for acquisition of trust title to the tribal fee land, or a United States Department of Interior, Bureau of Indian Affairs certification to the director of the department, that the tribe's written request or application for acquisition of trust title to the tribal fee land was complete as of a specific date; and

(b) a tribal resolution identifying the fee land, by legal description, for which the tribe has applied for federal trust title.

(4) The tribe must also certify in the application to the department whether the United States Department of Interior, Bureau of Indian Affairs has notified the tribe that its written request or application for acquisition of trust title to the tribal fee land was incomplete, and whether the tribe has satisfied the requirements regarding incompleteness that were set out in the United States Department of Interior, Bureau of Indian Affairs letter, as of the date of the application to the department.

(5) The temporary exemption will:

(a) apply only during the timeframe in which the tribe's written request or application is pending with the United States Department of Interior, Bureau of Indian Affairs;

(b) not exceed five years; and

(c) be removed on December 31 of the year in which the United States Department of Interior, Bureau of Indian Affairs, denies the tribe's written request or application for the acquisition of trust title. The department will:

(i) assess taxes on January 1 of the year after the tribe's written request or application is denied; and

(ii) no longer make available all property associated with a denied written request or application.

(6) The tribe shall annually certify to the director of the department, by March 1, that their written request or application for the acquisition of trust title is still under consideration by the United States Department of Interior, Bureau of Indian Affairs.

(7) The department will approve or deny the application based on whether the property qualified for the exemption as of January 1 of the year for which the exemption is sought. The department will notify the tribe, the local department office, and the county treasurer of its decision in writing.

(8) The department will remove trust property from the tax rolls, as required by federal law, when the director of the department receives notice that the property has been acquired by the federal government in trust status for a tribe. The department will remove the property from the tax rolls on the date that the deed approving trust status is filed in the county in which the property is located.

(9) When a tribe has administrative or contractual responsibilities, related to their own federal trust request or application process, the Secretary of Interior, or the person delegated authority by the Secretary of Interior, must certify to the director of the department that the property has been properly accepted into trust by, and is now subject to, the management of the United States, and the specific date that each property was taken into trust. Upon receipt of the certification, the department will direct the local office to contact the county treasurer and remove the parcel(s) from the tax rolls.

 

History: 15-1-201, 15-6-230, MCA; IMP, 15-6-230, 15-6-235, MCA; NEW, 2012 MAR p. 627, Eff. 3/23/12; AMD, 2014 MAR p. 2994, Eff. 12/12/14; AMD, 2017 MAR p. 2090, Eff. 11/10/17.


 

 
MAR Notices Effective From Effective To History Notes
42-2-976 11/10/2017 Current History: 15-1-201, 15-6-230, MCA; IMP, 15-6-230, 15-6-235, MCA; NEW, 2012 MAR p. 627, Eff. 3/23/12; AMD, 2014 MAR p. 2994, Eff. 12/12/14; AMD, 2017 MAR p. 2090, Eff. 11/10/17.
42-2-924 12/12/2014 11/10/2017 History: 15-1-201, 15-6-230, MCA; IMP; 15-6-230, MCA; NEW, 2012 MAR p. 627, Eff. 3/23/12; AMD, 2014 MAR p. 2994, Eff. 12/12/14.
42-2-873 3/23/2012 12/12/2014 History: 15-1-201, 15-6-230, MCA; IMP; 15-6-230, MCA; NEW, 2012 MAR p. 627, Eff. 3/23/12.
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