(1) If a taxpayer or taxpayers changed principal Montana residences during 2006, the department may consider the ownership and occupancy of the successive residence as a principal residence when determining whether the taxpayer or taxpayers qualify for the minimum term of residence for the property tax refund as provided in Ch. 6. Sp. Laws May 2007.

(2) For the successive residence to be considered as a principal residence for purposes of a minimum term of residence for the property tax refund as stated in Ch. 6. Sp. Laws May 2007, the taxpayer or taxpayers must, during 2006:

(a) release ownership of the primary principal residence in Montana and take ownership of the successive principal residence in Montana;

(b) move out of the primary principal residence in Montana and into the successive principal residence in Montana; and

(c) have paid Montana property taxes on either or both residences for at least seven months.

(3) The taxpayer or taxpayers may only make a claim for a refund under Ch. 6. Sp. Laws May 2007, for one of the residences.