Missoula County Treasurer
MISSOULA COUNTY POLICY ON TAX REFUNDS AND WAIVERS
Approved & Adopted on March 27, 2013
The Missoula County Board of County Commissioners has the authority to authorize refunds or to waive certain taxes, penalty and interest, fees, and costs that have been paid to the Missoula County Treasurer's Office under limited circumstances. 15-16-603, MCA. The purpose of this policy statement is to explain the Commissioner's authority to issue refunds or authorize waivers. The citations to laws are current as of the date this policy was passed by the Board of County Commissioners.
Please review the following guidelines to determine if your situation allows you to apply for a refund or waiver from Missoula County. If you are requesting a refund for property taxes or motor vehicle payments made in our office via mail or in person, complete the form located online or you may obtain a copy in the Treasurer's Office. If you are requesting a refund for a motor vehicle payment made online, please use the State of Montana's refund request form and submit to the Helena address listed at the top of the form. Please include all necessary information and write legibly, or type, your request so that it can be promptly reviewed.
PAYMENTS AND FEES
You will be charged a processing fee to use credit or debit cards. The fee is 1.995% of the total bill plus $1.25. If you are paying online you may use an electronic check, which will incur a fee of $1.00. Please note: if you pay with a credit or debit card, the processing fee will not be refunded for any reason. This is an expense incurred by Missoula County.
MOTOR VEHICLE REGISTRATION
Expiration Date. All registrations for motor vehicles subject to anniversary date registrations expire on the last day of the month preceding the anniversary registration period. MCA 61-3-311 and ARM 23.3.701. For instance, if your tab indicates your registration period is June, your registration actually expires on May 31.
Refunds. Under limited circumstances Missoula County will authorize a refund of fees and taxes paid.
Examples of requests that may be approved:
-Motor vehicle was renewed in error after it had been sold or totaled. The sale or accident must have occurred on or before the registration expiration. Also, you must provide proof of sale or proof of insurance that the vehicle was totaled and the original tab and registration. You must submit your request within 30 days after the date it was renewed.
Examples of requests that will not be approved:
-Montana law does not authorize a refund if the motor vehicle was sold or totaled in a wreck after the registration was renewed. Montana law does not authorize a refund if the motor vehicle falls under the Montana "lemon law" statute, MCA 61-4-503.
Tax Exemptions. Montana law provides that certain owners of motor vehicles are exempt from taxes. Please note, if you qualify for any of the following exemptions you must bring the required proof with you at the time you register your vehicle or renew your registration. Also, you must bring proof of exemption every time you register or renew your vehicle. Must have exemption at time of renewal. Refunds will not be approved.
- Military. Montana residents on active duty stationed outside
Montana are exempt.
MCA 61-3-456. Affidavit form (MV53) available
from the Montana Department of Justice.
- Non-profit. Need proof that organization is exempt. Contact
Department of Revenue for process.
- Tribal. Letter from Tribal Office indicating owner is on tribal roll and lives on reservation.
REAL PROPERTY TAXES
Tax Due Dates. Real property taxes are due on or before May 31 and November 30 each year. You have the options of making the payment online (either credit/debit card or by check), in person at the Treasurer's Office, or by mail. If paying by mail the payment must be postmarked on or before the due date. If payment is not posted in the Treasurer's Office or postmarked on or before the due date you will be assessed penalty and interest. MCA 15-16-102. Please note: Real property tax assessment notices will not be forwarded. It is your responsibility to notify the Department of Revenue or the Missoula County Treasurer's Office if you want to change the address to where your assessment is mailed. Notice must be received before statements are mailed.
Refunds. Refunds may be approved if the Department of Revenue determines the assessment or appraisal of your property was in error (no more than 5 years), Department of Revenue made an error on the tax bill, or you have proof you submitted a change of address that was not entered into the system. A refund may be approved if a special district (e.g. rural fire, refuse, or utility district) made an error in assessing a fee.
Montana law does not allow the following requests to be approved for refund or waiver of penalty and interest:
"Due to a family emergency (or finances) I was not able to send payment on time."
"I dropped my payment in a Post Office receptacle."
"Bill was sent to the wrong address."
"I was out of town and didn't get the bill."
"I thought the mortgage company was paying the bill."
Tax exemptions. Montana law provides that certain categories of real property owners are exempt from taxation. Please note: the exemptions do not apply to fees, such as SID's, that are imposed. Please contact the Department of Revenue to determine if your situation qualifies for tax exemption.
Under certain situations Montana taxes personal property. If you are required by law to report personal property you must complete a form available from the Department of Revenue. if you do not submit a completed form to the Department of Revenue, the County Commissioners will not consider a request for a refund or waiver.
MOVING PERMIT FOR MOBILE HOMES
Montana law requires that if a mobile home is to be moved all taxes, interest, and penalties must be paid in full. You must obtain a tax-paid sticker from the County Treasurer's Office. See MCA 15-24-202 for the requirements and exceptions. The County Commissioners will not waive payment of taxes to move a mobile home.
Missoula County Treasurer's Office
200 W. Broadway
Missoula MT 59802
Phone (406) 258-4847
Montana Department of Justice
Title & Registration Bureau
1032 Buckskin Drive
Deer Lodge, MT 59722
Montana Department of Revenue
2681 Palmer Street Suite I
Missoula MT 59808 Phone (406) 329-1400
Mitchell Building, 125 N. Roberts
PO Box 5805
Helena MT 59604-5805
Phone (406) 444-6900