Montana Property Tax Relief for Seniors 2026

Every statewide property tax break Montana offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Montana has no age-based homestead exemption, no assessment freeze and no tax deferral for seniors. Older homeowners get relief through two income-tested programs. The first is the Elderly Homeowner/Renter Credit, a refundable income-tax credit of up to $1,150 for people 62 or older with household income under $45,000; it also covers renters. The second is the Property Tax Assistance Program (PTAP), which is open to any age and cuts the tax rate by 30%, 50% or 80% on the first $418,000 of home value for low-income owners. Owner-occupied homes also get the general Homestead reduced tax rate, which has no age limit. The Department of Revenue's October 2026 relief page lists no current property tax rebate. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Montana property tax relief programs for seniors

Montana property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Montana Elderly Homeowner/Renter Credit (Schedule 2EC)	Circuit breaker	62 or older as of December 31 of the claim year. For joint filers, only one spouse has to meet the age test.	Total gross household income of all household members under $45,000. This includes nontaxable income such as Social Security and VA compensation.	Claimed on the income tax return (or a standalone Schedule 2EC) for the claim year. DOR's program page gives no separate deadline.	Montana Department of Revenue: Montana Elderly Homeowner/Renter Credit (also 2025 Montana Form 2 Instructions, Schedule 2EC)
Property Tax Assistance Program (PTAP)	Tax credit	No age requirement (for fixed or limited income homeowners)	Tax year 2026: 2024 federal AGI (excluding capital and income losses, and including a spouse's income) under $29,037 for single filers and under $38,917 for married filers or heads of household.	April 15. Late applications are considered for the following year.	Montana Department of Revenue: Property Tax Assistance Program (PTAP)

Amounts, how to apply and deadlines

Montana Elderly Homeowner/Renter Credit (Schedule 2EC)

Type: Circuit breaker
Age: 62 or older as of December 31 of the claim year. For joint filers, only one spouse has to meet the age test.
Income limit: Total gross household income of all household members under $45,000. This includes nontaxable income such as Social Security and VA compensation.
Amount: Refundable income-tax credit of up to $1,150, paid even if you owe no tax. The formula is: property tax billed (or rent equivalent) minus net household income. Net household income is (gross household income - $12,600) x a multiplier from 0 to 0.05. The result is then scaled by household income: under $35,000 = 100%; $35,000-$37,500 = 40%; $37,501-$40,000 = 30%; $40,001-$42,500 = 20%; $42,501-$44,999 = 10%. These are the 2025 tax year figures.
How to apply: File Montana Form 2 with Schedule 2EC, or file Schedule 2EC alone (it can be filed free in the TransAction Portal). First-time claimants must attach the property tax bill or signed rent receipts. Applicants must also have lived in Montana at least 9 months and occupied a Montana residence for at least 6 months of the year.
Deadline: Claimed on the income tax return (or a standalone Schedule 2EC) for the claim year. DOR's program page gives no separate deadline.
Source: Montana Department of Revenue: Montana Elderly Homeowner/Renter Credit (also 2025 Montana Form 2 Instructions, Schedule 2EC)

Property Tax Assistance Program (PTAP)

Type: Tax credit
Age: No age requirement (for fixed or limited income homeowners)
Income limit: Tax year 2026: 2024 federal AGI (excluding capital and income losses, and including a spouse's income) under $29,037 for single filers and under $38,917 for married filers or heads of household.
Amount: Cut to the normal tax rate on the first $418,000 of the primary residence's market value. Single: $0-$14,286 = 80%; $14,287-$19,532 = 50%; $19,533-$29,037 = 30%. Married/Head of Household: $0-$19,249 = 80%; $19,250-$29,085 = 50%; $29,086-$38,917 = 30%. These are Tax Year 2026 figures and are indexed to inflation each year.
How to apply: Submit Form PTAP online or on paper at a local DOR field office. You must own the home (or be buying it under contract), including a mobile or manufactured home, and live in it at least 7 months a year. The application stays active while you own and live in the home (15-6-305, MCA).
Deadline: April 15. Late applications are considered for the following year.
Source: Montana Department of Revenue: Property Tax Assistance Program (PTAP)

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Montana income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Montana state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Montana?

Montana Elderly Homeowner/Renter Credit (Schedule 2EC): circuit breaker; Property Tax Assistance Program (PTAP): tax credit (revenue.mt.gov, revenue.mt.gov).

At what age do Montana seniors qualify for property tax relief?

Montana Elderly Homeowner/Renter Credit (Schedule 2EC): 62 or older as of December 31 of the claim year. For joint filers, only one spouse has to meet the age test.; Property Tax Assistance Program (PTAP): No age requirement (for fixed or limited income homeowners).

Is there an income limit for Montana senior property tax relief?

Montana Elderly Homeowner/Renter Credit (Schedule 2EC): Total gross household income of all household members under $45,000. This includes nontaxable income such as Social Security and VA compensation.; Property Tax Assistance Program (PTAP): Tax year 2026: 2024 federal AGI (excluding capital and income losses, and including a spouse's income) under $29,037 for single filers and under $38,917 for married filers or heads of household..

What is the deadline to apply in Montana?

Montana Elderly Homeowner/Renter Credit (Schedule 2EC): Claimed on the income tax return (or a standalone Schedule 2EC) for the claim year. DOR's program page gives no separate deadline.; Property Tax Assistance Program (PTAP): April 15. Late applications are considered for the following year..

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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