Mont. Code Ann. » TITLE 15. TAXATION · CHAPTER 8. ASSESSMENT PROCEDURE · Part 2. When Property Is Assessed
Montana Code Annotated

Mont. Code Ann. § 15-8-201 (2026)

General Assessment Day

✓ current as of May 2026
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  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 8
  4. Part 2
  5. 15-8-201 General assessment day

TITLE 15. TAXATION

CHAPTER 8. ASSESSMENT PROCEDURE

Part 2. When Property Is Assessed

General Assessment Day

15-8-201. General assessment day. (1) The department shall, between January 1 and the first Monday of August in each year, ascertain the names of all taxable inhabitants and assess all property subject to taxation in each county.

(2) The department shall assess property to:

(a) the person by whom it was owned or claimed or in whose possession or control it was at midnight of the preceding January 1; or

(b) except in the case of land splits, the new owner if the provisions of 15-7-304 have been met and the transfer certificate has been received and processed prior to determining the taxes that are due as provided in 15-10-305(2).

(3) The department shall also ascertain and assess all mobile homes arriving in the county after midnight of the preceding January 1.

(4) A mistake in the name of the owner or supposed owner of real property does not invalidate the assessment.

(5) The procedure provided by this section does not apply to:

(a) motor vehicles;

(b) motor homes, travel trailers, and campers;

(c) watercraft, snowmobiles, and off-highway vehicles;

(d) livestock;

(e) property defined as special mobile equipment in 61-1-101 that is subject to assessment for personal property taxes on the date that application is made for a special mobile equipment decal;

(f) mobile homes and manufactured homes held by a distributor or dealer as stock in trade; and

(g) property subject to the provisions of 15-16-203.

History: En. Sec. 13, p. 78, L. 1891; re-en. Sec. 3700, Pol. C. 1895; re-en. Sec. 2510, Rev. C. 1907; re-en. Sec. 2002, R.C.M. 1921; Cal. Pol. C. Sec. 3628; amd. Sec. 3, Ch. 158, L. 1933; amd. Sec. 1, Ch. 30, L. 1935; re-en. Sec. 2002, R.C.M. 1935; amd. Sec. 9, Ch. 72, L. 1937; amd. Sec. 2, Ch. 256, L. 1955; amd. Sec. 2, Ch. 245, L. 1963; amd. Sec. 1, Ch. 86, L. 1965; amd. Sec. 2, Ch. 232, L. 1967; amd. Sec. 3, Ch. 290, L. 1967; amd. Sec. 3, Ch. 296, L. 1967; amd. Sec. 1, Ch. 40, L. 1969; amd. Sec. 1, Ch. 180, L. 1969; amd. Sec. 6, Ch. 435, L. 1971; amd. Sec. 4, Ch. 405, L. 1973; amd. Sec. 5, Ch. 414, L. 1973; amd. Sec. 10, Ch. 74, L. 1975; amd. Sec. 2, Ch. 327, L. 1975; amd. Sec. 8, Ch. 388, L. 1975; amd. Sec. 2, Ch. 507, L. 1975; amd. Sec. 3, Ch. 126, L. 1977; amd. Sec. 2, Ch. 211, L. 1977; amd. Sec. 5, Ch. 260, L. 1977; amd. Sec. 51, Ch. 566, L. 1977; R.C.M. 1947, 84-406(1) thru (3); amd. Sec. 1, Ch. 663, L. 1979; amd. Sec. 22, Ch. 712, L. 1979; amd. Sec. 12, Ch. 614, L. 1981; amd. Sec. 5, Ch. 20, L. 1985; amd. Sec. 7, Ch. 516, L. 1985; amd. Sec. 38, Ch. 370, L. 1987; amd. Sec. 6, Ch. 611, L. 1987; amd. Sec. 3, Ch. 649, L. 1987; amd. Sec. 2, Ch. 570, L. 1991; amd. Sec. 54, Ch. 27, Sp. L. November 1993; amd. Sec. 8, Ch. 200, L. 1997; amd. Sec. 3, Ch. 414, L. 1997; amd. Sec. 5, Ch. 496, L. 1997; amd. Sec. 3, Ch. 583, L. 1999; amd. Sec. 2, Ch. 34, L. 2003; amd. Sec. 9, Ch. 542, L. 2005; amd. Sec. 14, Ch. 596, L. 2005.

Notes of Decisions
Cited in 10 cases, 1980–2020 · leading case: Zinvest, LLC v. Gunnersfield Enter., Inc., 2017 MT 284, 405 P.3d 1270.
Sort: Relevance Newest Treatment
Zinvest, LLC v. Gunnersfield Enter., Inc., 2017 MT 284, 405 P.3d 1270. · cites it 158× “However, in Vail, this Court analyzed the special assessments in the same manner as property taxes and even relied on the predecessor to § 15-8-201, MCA, the general tax assessment statute, in its analysis.”
Albright v. State, by & Through State, 933 P.2d 815 (Mont. 1997). · cites it 30× “ment had failed to equalize the values of the taxpayers’ properties as required by both Article VIII, Section 3, of the Montana Constitution, and § 15-7-112, MCA, and (2) granted another of the taxpayers’ motions for partial summary judgment and held that the Department had…”
Butte Country Club v. Dep't of Revenue, 608 P.2d 111 (Mont. 1980). · cites it 27× “VIII, § 3 and section 15-8-201, MCA. The District Court further determined that the late assessments by the DOR effectively denied the taxpayers their right to a hearing before the Local Board, constituting a violation of their constitutional and statutory right to a hearing at…”
Mountain Water Co. v. State, Dep't of Revenue, 2017 MT 117, 394 P.3d 922. · cites it 7× “” Thus, the Legislature has hereby adopted a different assessment date than the usual “General assessment day” for real property—which is midnight, January 1—as provided in § 15-8-201(2)(a), MCA. Section 15-8-201(2)(a), MCA, requires the Department to annually “assess property…”
Montana Stockgrowers Ass'n v. State, Dep't of Revenue, 777 P.2d 285 (Mont. 1989). · cites it 2× “In addition: § 15-l-101(i), MCA, specifically defines livestock; § 15-24-902, MCA, continues to provide an assessment methodology for taxing livestock; § 15-8-201, MCA, provides that livestock is subject to the general assessment date of the tax code; and § 15-8-706, MCA,…”
CHS, Inc. v. Montana State Dep't of Revenue, 2013 MT 100, 299 P.3d 813. · cites it 9× “In addition, DOR requested summary judgment on CHS’s claims that DOR had failed to equalize CHS’s properties with similar properties or to timely assess the property under the statutory deadline contained in § 15-8-201, MCA. ¶12 In support of its motion for summary judgment, DOR…”
Chs v. Dor, 2013 MT 100. · cites it 9× “In addition, DOR requested summary judgment on CHS’s claims that DOR had failed to equalize CHS’s properties with similar properties or to timely assess the property under the statutory deadline contained in § 15-8-201, MCA. ¶12 In support of its motion for summary judgment, DOR…”
Mountain Water v. DOR, 2020 MT 194. “See Mountain Water IV, ¶¶ 13 and 17 (characterizing § 70-30-315, MCA, as imposing a “different 21 assessment date than the usual” property tax assessment date under § 15-8-201(2)(a), MCA). However, based on our expressly limited holdings, we did not ultimately determine the…”
Mountain Water v. DOR, 2020 MT 194. “See Mountain Water IV, ¶¶ 13 and 17 (characterizing § 70-30-315, MCA, as imposing a “different 21 assessment date than the usual” property tax assessment date under § 15-8-201(2)(a), MCA). However, based on our expressly limited holdings, we did not ultimately determine the…”
Mountain Water v. DOR, 2020 MT 194. “See Mountain Water IV, ¶¶ 13 and 17 (characterizing § 70-30-315, MCA, as imposing a “different 21 assessment date than the usual” property tax assessment date under § 15-8-201(2)(a), MCA). However, based on our expressly limited holdings, we did not ultimately determine the…”
Mont. Code Ann. § 15-8-201(1): 3 cases
Butte Country Club v. Dep't of Revenue, 608 P.2d 111 (Mont. 1980). “VIII, § 3 and section 15-8-201, MCA. The District Court further determined that the late assessments by the DOR effectively denied the taxpayers their right to a hearing before the Local Board, constituting a violation of their constitutional and statutory right to a hearing at…”
CHS, Inc. v. Montana State Dep't of Revenue, 2013 MT 100, 299 P.3d 813. “In addition, DOR requested summary judgment on CHS’s claims that DOR had failed to equalize CHS’s properties with similar properties or to timely assess the property under the statutory deadline contained in § 15-8-201, MCA. ¶12 In support of its motion for summary judgment, DOR…”
Chs v. Dor, 2013 MT 100. “In addition, DOR requested summary judgment on CHS’s claims that DOR had failed to equalize CHS’s properties with similar properties or to timely assess the property under the statutory deadline contained in § 15-8-201, MCA. ¶12 In support of its motion for summary judgment, DOR…”
Mont. Code Ann. § 15-8-201(2): 2 cases
Zinvest, LLC v. Gunnersfield Enter., Inc., 2017 MT 284, 405 P.3d 1270. “However, in Vail, this Court analyzed the special assessments in the same manner as property taxes and even relied on the predecessor to § 15-8-201, MCA, the general tax assessment statute, in its analysis.”
Butte Country Club v. Dep't of Revenue, 608 P.2d 111 (Mont. 1980). “VIII, § 3 and section 15-8-201, MCA. The District Court further determined that the late assessments by the DOR effectively denied the taxpayers their right to a hearing before the Local Board, constituting a violation of their constitutional and statutory right to a hearing at…”
Mont. Code Ann. § 15-8-201(2)(a): 5 cases
Zinvest, LLC v. Gunnersfield Enter., Inc., 2017 MT 284, 405 P.3d 1270. “However, in Vail, this Court analyzed the special assessments in the same manner as property taxes and even relied on the predecessor to § 15-8-201, MCA, the general tax assessment statute, in its analysis.”
Mountain Water Co. v. State, Dep't of Revenue, 2017 MT 117, 394 P.3d 922. “” Thus, the Legislature has hereby adopted a different assessment date than the usual “General assessment day” for real property—which is midnight, January 1—as provided in § 15-8-201(2)(a), MCA. Section 15-8-201(2)(a), MCA, requires the Department to annually “assess property…”
Mountain Water v. DOR, 2020 MT 194. “See Mountain Water IV, ¶¶ 13 and 17 (characterizing § 70-30-315, MCA, as imposing a “different 21 assessment date than the usual” property tax assessment date under § 15-8-201(2)(a), MCA). However, based on our expressly limited holdings, we did not ultimately determine the…”
Mountain Water v. DOR, 2020 MT 194. “See Mountain Water IV, ¶¶ 13 and 17 (characterizing § 70-30-315, MCA, as imposing a “different 21 assessment date than the usual” property tax assessment date under § 15-8-201(2)(a), MCA). However, based on our expressly limited holdings, we did not ultimately determine the…”
Mountain Water v. DOR, 2020 MT 194. “See Mountain Water IV, ¶¶ 13 and 17 (characterizing § 70-30-315, MCA, as imposing a “different 21 assessment date than the usual” property tax assessment date under § 15-8-201(2)(a), MCA). However, based on our expressly limited holdings, we did not ultimately determine the…”
Mont. Code Ann. § 15-8-201(4): 1 case
Zinvest, LLC v. Gunnersfield Enter., Inc., 2017 MT 284, 405 P.3d 1270. “However, in Vail, this Court analyzed the special assessments in the same manner as property taxes and even relied on the predecessor to § 15-8-201, MCA, the general tax assessment statute, in its analysis.”
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