Travis Bunn
Founder, AppealDesk · Published March 27, 2026 · Updated September 10, 2026
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Updated September 2026
Montana reappraises property on a statewide biennial cycle run by the Department of Revenue, not on a schedule tied to ownership changes. Inheriting a home doesn't trigger anything early, the taxable value simply carries over unchanged until the next scheduled cycle, whether or not a transfer happened. Where inheritance does matter is Montana's newer Homestead Reduced Tax Rate program, and here the mechanics run the opposite direction from what you might expect: the reduced rate doesn't end the moment you inherit, it stays in effect for the rest of that calendar year.
The Montana Department of Revenue reappraises property on a statewide schedule, currently every two years. There's no provision that accelerates this because a home changed hands through inheritance, the property stays on the same cycle it would have been on under the prior owner.
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Montana's Homestead Reduced Tax Rate program gives an approved primary residence a graduated, lower residential tax rate. The Department of Revenue's own guidance is direct on what happens at a change of ownership: "If a property is approved for the Homestead Reduced Tax Rate, the reduced rate will remain in effect for that property through the end of the current calendar year, even if ownership changes during the year." So if you inherit a home mid-year that already carried the reduced rate, you keep the benefit for the rest of that year automatically, it does not evaporate the day the deed changes.
What does change is the following year. To keep the reduced rate going into the next tax year, the new owner has to submit their own Homestead application during that year's enrollment window, the 2027 window runs May 4, 2026 through March 1, 2027. Miss it and the home reverts to the standard rate until you reapply.
Montana voters repealed the state inheritance tax in 2000, effective for deaths after January 1, 2001. Montana also has no estate tax for deaths after 2004, the state's own tax was tied to a federal credit that phased out that year. Neither tax applies to a Montana inheritance today.
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Start with an informal review, Form AB-26, filed within 30 days of your classification and appraisal notice, usually mailed in June. From there, appeal to the County Tax Appeal Board (CTAB), an independent body appointed by county commissioners, filed with the county clerk within 30 days of the notice or the informal decision. The final administrative step is the Montana Tax Appeal Board (MTAB), within 30 days of the CTAB decision. Montana's appeals page doesn't carve out any different process for recently inherited property, an heir uses the same three steps as any other owner.
Separately, if you're 62 or older with household income under $45,000, check Montana's Elderly Homeowner/Renter Credit, up to $1,150 a year and refundable. It's an income-tax credit, not tied to the property itself, so it doesn't transfer with a home the way the Homestead reduced rate partially does, you'd need to qualify on your own age and income as the new owner.
No. The Department of Revenue's own guidance states the reduced rate stays in effect through the end of that calendar year regardless of the ownership change. You'll need to submit your own Homestead application for the following tax year to keep it going.
No. Montana reappraises property statewide on a biennial cycle that runs independently of ownership changes. An inherited home stays on the same schedule it was already on.
No, Montana repealed its inheritance tax effective for deaths after January 1, 2001, and has had no estate tax for deaths after 2004. Neither has come back.
The enrollment window runs on a fixed annual schedule, for example the 2027 tax year window is May 4, 2026 through March 1, 2027. Miss the window for a given year and the home reverts to the standard rate until you reapply.
Start with an informal review on Form AB-26 within 30 days of your appraisal notice. From there, appeal to your County Tax Appeal Board, then the Montana Tax Appeal Board if still unresolved, each step within 30 days of the prior decision.