Montana Tax Liens

 Sale Type:  Tax Lien
 Interest Rate:  10%
 Bid Method:  Highest Bidder
 Redemption Period:  3 Years
 Sale Date(s):  July
 State Statute(s):  15-17-911
 Over-the-Counter:  No
 State Website:  http://mt.gov//

Montana State Overview

In Montana, county treasurer’s and tax collector’s sell tax lien certificates to the winning bidder at the delinquent property tax lien sales.

  • Tax Sale Type: Tax Lien Certificate (Sec. 15-17-212).
  • Contact: County Treasurer. (Sec. 15-17-211).
  • Interest Rate and/or Penalty Rate: 10% per annum. (Sec. 15-16-102).
  • Bid Procedure: Premium bid / highest bid. (Sec. 15-17-214).
  • Redemption Period: Two (2) or three (3) years. (Sec. 15-18-111).
  • Law: Montana Code Annotated, Title 15, Chapter 17, “Tax Sales,” and Chapter 18, “Ownership Interests in Land Sold for Taxes.”

Proof of Notice: According to (Sec. 15-18-212) ‘not more than 60 days prior to and not more than 60 days following the expiration of the redemption period…’ the purchaser or assignee ‘shall notify all persons considered interested parties in the property, if any, that a tax deed will be issued to the purchaser or assignee unless the property tax lien is redeemed prior to the expiration date of the redemption period…’.

If the purchaser or assignee fails to notify all persons considered interested parties in the property as defined in Sec. 15-18-212 ‘the county treasurer shall cancel the property tax lien evidenced by the tax lien sale certificate…’.