Delinquent Tax Information

Key points of information regarding delinquent taxes, penalties and handling.

• Delinquent tax information is located on the left-hand side of your Bill.  The 2001 Montana Legislature passed a new law that requires the tax bill to indicate that a tax lien Certificate or an assignment of the tax lien has been issued on the property. If this notation appears on your Tax bill, you should contact the Treasurer’s office for information.
  
• The Tax Payer number (formerly known as ID number), which can be located in top right hand corner, should be referred to when making your payment. It is also very helpful to have this number when requesting information by phone.
  
• It is important to send in the correct half of the stubs ( 1st or 2nd half) when mailing your payments. The barcode on the stub helps us post your payment accurately and quickly.
  
• Anytime your taxes are delinquent, an interested party may pay them and request A tax assignment.
  
• Following a procedure set by law, this party must notify the Taxpayer by certified mail of the proposed payment at least 2 weeks prior to the payment.
  
• A tax deed can be issued in due time, unless
  • The taxpayer redeems all the delinquent years paid plus 10% interest plus any subsequent taxes assessed.
    
• 2004 Delinquent taxes are available for tax deed during July of 2008 to either a private individual or to the County.
  
• Upon purchase of the tax lien, you would be given a “tax sale certificate” &/or a “tax assignment” showing the amount of taxes paid & for what year/years. Purchases would be allowed by mail if complete information and paperwork were provided.
  
• The older the taxes, the sooner you can begin the tax deed procedure. Take the tax year plus 4 years and you can begin in May of that year.

Fees involved in Delinquent Taxes

• $75.00 TAX ASSIGNMENT FEE
• $25.00 REDEMTION FEE
• $2.00 POSTAGE FEE
• PLUS THE TAXES ON PROPERTY