PPlatbook County Resource Directory

Montana

Checked against official sources on 2026-11-01. Each statement is tied to the statute or agency page listed under Sources.

Not legal or financial advice. Rules change. Confirm with the county before you bid.

Sale type
Tax lien attached by the county treasurer, which may lead to a tax deed (MCA §15-17-125(2)(f))
Statute text

a statement that the tax lien certificate represents a lien on the property that may lead to the issuance of a tax deed for the property

Interest / penalty
Maximum rate set by law: interest of 5/6 of 1% a month on delinquent taxes, plus a 2% penalty (MCA §15-16-102(3))On redemption, an assignee is repaid the amount paid for the lien plus later taxes paid plus interest as specified in MCA §15-16-102 (MCA §15-18-114(2))
Statute text

draws interest at the rate of 5/6 of 1% a month from and after the delinquency until paid and 2% must be added to the delinquent taxes as a penalty.

Statute text

the amount the assignee paid the county for the property tax lien plus any subsequent amount paid pursuant to 15-18-112 plus interest, as specified in 15-16-102, from the date of payment until the date of redemption.

Redemption
By the first working day in August, 3 years after the tax lien attached (MCA §15-18-111(1)); 2 years for certain lots (MCA §15-18-111(2))
Statute text

redemption of a property tax lien may be made by the owner, the holder of an unrecorded or improperly recorded interest, the occupant of the property, or any interested party by the first working day in August, 3 years after attachment of the tax lien.

Bid method
No bidding: the county treasurer assigns the lien to a person who gives proof of mail notice and pays the delinquent amount (MCA §15-17-323(1)(a))
Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

Statute
MCA §15-17-125, §15-17-323, §15-18-111 and §15-18-114
Statute text

The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given

Auction platform
County treasurer assigns the tax lien (MCA §15-17-323(1)). Other details: Confirm with the county.
Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

Auction timing
The county treasurer attaches the tax lien no later than the first working day in August (MCA §15-17-125(1)(a)). Assignment dates: Confirm with the county.
Statute text

The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given

Counties 56

  • Tax lien
  • Tax deed
  • Hybrid
  • Redeemable deed
GarfieldLibertyGolden ValleyBeaverheadWheatlandLewis and ClarkRavalliFlatheadSandersPetroleumBroadwaterMusselshellWibauxRichlandRooseveltPhillipsYellowstoneMeagherCusterPowder RiverLincolnGallatinJeffersonJudith BasinTetonMineralDeer LodgeSilver BowMadisonFallonCarterHillFergusChouteauMcConeValleyTreasureStillwaterLakeMissoulaPowellGlacierRosebudSweet GrassPonderaDanielsParkPrairieBig HornDawsonBlaineTooleSheridanGraniteCarbonCascade

Summary

In Montana, the county treasurer attaches a tax lien no later than the first working day in August to properties on which taxes are delinquent and proper notice was given (MCA §15-17-125(1)(a)). The county treasurer must assign a county-held tax lien to a person who gives proof of mail notice and pays the delinquent taxes, penalties, interest and costs (MCA §15-17-323(1)(a)). Redemption is open by the first working day in August, 3 years after the tax lien attached (MCA §15-18-111(1)). Statute: MCA §15-17-125, §15-17-323, §15-18-111 and §15-18-114.

Statute text

The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given

Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

Statute text

redemption of a property tax lien may be made by the owner, the holder of an unrecorded or improperly recorded interest, the occupant of the property, or any interested party by the first working day in August, 3 years after attachment of the tax lien.

The county treasurer prepares a tax lien certificate, which represents a lien on the property that may lead to a tax deed (MCA §15-17-125(2)). The owner, an interested party or the occupant may redeem a property tax lien by the first working day in August, 3 years after the lien attached (MCA §15-18-111(1)). MCA §15-17-125 and §15-18-111.

Statute text

a statement that the tax lien certificate represents a lien on the property that may lead to the issuance of a tax deed for the property

Statute text

redemption of a property tax lien may be made by the owner, the holder of an unrecorded or improperly recorded interest, the occupant of the property, or any interested party by the first working day in August, 3 years after attachment of the tax lien.

Delinquent taxes draw interest at 5/6 of 1% a month from delinquency, and 2% is added as a penalty (MCA §15-16-102(3)). MCA §15-16-102(3).

Statute text

draws interest at the rate of 5/6 of 1% a month from and after the delinquency until paid and 2% must be added to the delinquent taxes as a penalty.

En Montana, el tesorero del condado adhiere un gravamen fiscal a más tardar el primer día hábil de agosto a las propiedades con impuestos morosos y notificación adecuada (MCA §15-17-125(1)(a)). El tesorero del condado debe ceder un gravamen en poder del condado a una persona que presente prueba de notificación por correo y pague los impuestos morosos, recargos, intereses y costos (MCA §15-17-323(1)(a)). La redención está abierta hasta el primer día hábil de agosto, 3 años después de que se adhirió el gravamen fiscal (MCA §15-18-111(1)). Estatuto: MCA §15-17-125, §15-17-323, §15-18-111 y §15-18-114.

Statute text

The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given

Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

Statute text

redemption of a property tax lien may be made by the owner, the holder of an unrecorded or improperly recorded interest, the occupant of the property, or any interested party by the first working day in August, 3 years after attachment of the tax lien.

El tesorero del condado prepara un certificado de gravamen fiscal, que representa un gravamen sobre la propiedad que puede conducir a una escritura fiscal (MCA §15-17-125(2)).

Statute text

a statement that the tax lien certificate represents a lien on the property that may lead to the issuance of a tax deed for the property

Los impuestos morosos devengan interés de 5/6 del 1% mensual desde la morosidad, y se añade una multa del 2% (MCA §15-16-102(3)).

Statute text

draws interest at the rate of 5/6 of 1% a month from and after the delinquency until paid and 2% must be added to the delinquent taxes as a penalty.

Key points

  • Interest on delinquent taxes is 5/6 of 1% a month (MCA §15-16-102(3)).
    Statute text

    draws interest at the rate of 5/6 of 1% a month from and after the delinquency until paid and 2% must be added to the delinquent taxes as a penalty.

  • For certain subdivided lots with delinquent special improvement district assessments and no habitable dwelling or commercial structure, redemption is by the first working day in August, 2 years after the lien attached (MCA §15-18-111(2)).
    Statute text

    redemption of a property tax lien may be made by the owner, the holder of an unrecorded or improperly recorded interest, or any interested party by the first working day in August, 2 years after attachment of the tax lien.

Risks

  • When more than one person seeks an assignment, the county treasurer applies a policy for assigning the tax lien (MCA §15-17-323(1)(b)).
    Statute text

    The county treasurer shall develop a policy for assigning a tax lien when more than one person seeks the assignment and provides proof of mail notice

  • Cuando más de una persona solicita una cesión, el tesorero del condado aplica una política para ceder el gravamen fiscal (MCA §15-17-323(1)(b)).
    Statute text

    The county treasurer shall develop a policy for assigning a tax lien when more than one person seeks the assignment and provides proof of mail notice

How to sign up for the auction

Platform: County treasurer assigns the lien (MCA §15-17-323(1)). Other details: Confirm with the county.

Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

  • Contact the county treasurer. Confirm with the county.
    Statute text

    must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

  • The treasurer attaches liens no later than the first working day in August (MCA §15-17-125(1)(a)). Assignment schedule: Confirm with the county.
    Statute text

    The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given

  • Ask which properties have county-held tax liens. Confirm with the county.
    Statute text

    The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given

  • Before paying, send notice of the proposed payment by certified mail to the person to whom the property was assessed (MCA §15-17-323(5)).
    Statute text

    Prior to making a payment under subsection (1), a person shall send notice of the proposed payment, by certified mail, to the person to whom the property was assessed.

Deposit: Payment is the delinquent taxes, penalties, interest and costs from the date of delinquency (MCA §15-17-323(1)(a)).

Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

Platform: El tesorero del condado cede el gravamen (MCA §15-17-323(1)). Otros detalles: Confirme con el condado.

Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

  • Contacte al tesorero del condado. Confirme con el condado.
    Statute text

    must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

  • El tesorero adhiere los gravámenes a más tardar el primer día hábil de agosto (MCA §15-17-125(1)(a)). Calendario de cesiones: Confirme con el condado.
    Statute text

    The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given

  • Pregunte qué propiedades tienen gravámenes fiscales en poder del condado. Confirme con el condado.
    Statute text

    The county treasurer shall attach a tax lien no later than the first working day in August to properties on which the taxes are delinquent and for which proper notification was given

  • Antes de pagar, envíe un aviso del pago propuesto por correo certificado a la persona a quien se le tasó la propiedad (MCA §15-17-323(5)).
    Statute text

    Prior to making a payment under subsection (1), a person shall send notice of the proposed payment, by certified mail, to the person to whom the property was assessed.

Depósito: El pago es el monto de los impuestos morosos, recargos, intereses y costos desde la fecha de morosidad (MCA §15-17-323(1)(a)).

Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

Over the counter (OTC)

Assignment by the county treasurer to a person who pays the delinquent amount (MCA §15-17-323). Confirm with the county.

Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

Assignments are made by the county treasurer on payment (MCA §15-17-323(1)(a)). A lien held by the county must be assigned to a person who meets MCA §15-17-323(1)(a). Confirm with the county.

Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

Las cesiones las hace el tesorero del condado al recibir el pago (MCA §15-17-323(1)(a)). Un gravamen en poder del condado debe cederse a una persona que cumpla MCA §15-17-323(1)(a). Confirme con el condado.

Statute text

must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

Platforms

  • County treasurer offices
    Statute text

    must be assigned by the county treasurer to any person who, after providing proof of mail notice to the person to whom the property was assessed, as required by subsection (5), pays to the county the amount of the delinquent taxes, including penalties, interest, and costs, accruing from the date of delinquency.

Surplus proceeds

On redemption, money remaining after the assignee is paid is distributed under MCA §15-18-114(1).

Statute text

Any money remaining after distributing redemption proceeds to the assignee must be distributed pursuant to subsection (1).

La lista de condados y las fuentes están en inglés.

Sources

Checked against official sources on 2026-11-01. Each statement is tied to the statute or agency page listed under Sources.

County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.