Property Tax Assistance Program (PTAP)


The Property Tax Assistance Program (PTAP) helps citizens on a fixed or limited income by reducing the property tax rate on their home.

The PTAP benefit only applies to the first $350,000 of your primary residence's market value. Your income and marriage status determine the reduction.

For homes on agricultural or forest land, the benefit applies to the home and one-acre home site.

Eligibility

To qualify in Tax Year 2024, you must:

If you are a new Montana resident, include a copy of your 2022 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.

Benefit

Depending on your marital status and income, the reduction is 80%, 50%, or 30% of the normal tax rate. The income ranges are updated each year for inflation.

You may use this table to find which level or reduction you will receive if you qualify for this program in Tax Year 2024.

SingleMarried or Head of HouseholdReduction
$0 - $13,590$0 - $18,31080%
$13,591 - $18,580$18,311 - $27,66750%
$18,581 - $27,621$27,668 - $37,01930%

Forms

You may apply for assistance by returning a completed Property Tax Assistance Program Application (Form PTAP) to your field office.

Apply by April 15. If you miss the deadline, your application will be considered the following year.

You must meet income and property ownership/occupancy requirements every year.

Renewing Assistance

As long as you own and live in your home, your application will remain active. We will send you a letter each year with your current Property Tax Assistance Program status.

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