PROPERTY TAX ASSISTANCE PROGRAM (PTAP)
Qualifying Criteria
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- You must own or currently be under
contract to purchase a home or
mobile/manufactured home and
live in the home as your primary
residence for at least seven months
of the tax year you are applying for.
To determine your eligibility, the department will verify your 2015 Federal Adjusted Gross Income (FAGI), excluding capital and income losses. For a single applicant, your income must be less than $21,262 and $28,349 for married applicants and head of household. A spouse’s income is included regardless of whether they are an owner of the property. If you are new to Montana, include a copy of your 2015 federal income tax return with your completed application.
- If your only income is from social security, veterans' benefits and/or other nontaxable sources, include a copy of your social security statement and/or other income documentation with your completed application.
The following chart shows the 2017 income guidelines. Depending on the marital status and income of the homeowner, the tax rate is reduced by 80%, 50% or 30% of the normal tax rate. The income ranges are updated each year for inflation.
2017 Income Guidelines for the Property Tax Assistance Program
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Single Person Married or Filing Head of Household Percent Reduction
$0 - $8,505 $0 - $11,339 80%
$8,506 - $13,041 $11,340 - $19,844 50%
$13,042- $21,262 $19,845 - $28,349 30%
