Creation or Change in a Taxing Jurisdiction or Special District–Notification Due January 1
Local governments must submit formal notification to the department of the creation or change to a taxing jurisdiction or special district by January 1 of the year in which the taxes or fees are to be assessed per 15-10-321, MCA and 7-11-1014, MCA. The department recognizes signed resolutions as formal notification. Supporting documentation includes, at a minimum, a map and parcel information.
Submit approved resolutions and supporting documentation to your local Department of Revenue field office by January 1, 2020. The department will review the documentation and coordinate with the treasurer’s office to assess the taxes or fees for tax year 2020.
Creation or Amendment of a Tax Increment Financing District (TIFD) – Notification Due February 1
Local governments must submit formal notification and supporting documentation for the creation or amendment of any TIFD on or before February 1 of the calendar year following the creation or amendment of the district to the Department of Revenue at PO Box 8018, Helena, MT 59601-8018, or email to DORTIFInfo@mt.gov per ARM 42.19.1403 and ARM 42.19.1404.
Go to mtrevenue.gov/property/tax-increment-financing-tif/ for detailed information regarding the tax increment financing process.
Questions?
Contact the area manager of your local Department of Revenue field office. For contact information, go to mtrevenue.gov.