Yellowstone County property tax is at the center of renewed attention as Montana rolls out major reforms and local headlines highlight delinquency concerns. In this article, we explore the most significant updates tied to property tax policy in Yellowstone County as of September 1, 2025.
You’ll find:
- Legislative changes at the state level affecting property taxation.
- A notable case of delinquent property taxes at Rimrock Mall in Yellowstone County.
- Details about due dates and assistance programs relevant to local taxpayers.
Table of Contents
Montana’s Tax Reforms and Impacts on Yellowstone County Property Tax
Earlier this year, the Montana Legislature passed sweeping reforms aimed at reducing property tax burdens on primary residences while shifting more of the tax load to second-home owners, commercial and industrial properties.
Key effects include:
- Projected tax savings for owner-occupied homes of around 18%, beginning with 2025 bills and fully implemented by 2026.
- An average annual reduction estimated at more than $700 for typical homeowners across the state.
For Yellowstone County—where the effective property tax rate is approximately 0.88% and the average annual bill is about $2,556—this relief could bring meaningful reductions, although the exact benefit will depend on each property’s classification and value.
Delinquency Highlight: Rimrock Mall Owes Over $580,000
In late August 2025, Yellowstone County officials confirmed that Rimrock Mall’s owner failed to pay nearly $600,000 in overdue property taxes. The unpaid bill includes both halves of 2024’s assessment along with accrued interest and penalties.
Key developments:
- The county placed a tax lien on the property as of August 1, 2025.
- A public auction “lottery” for investors to purchase the lien opened on August 29, but no bids were received.
- If the debt is not resolved, Yellowstone County could proceed to secure a tax deed by early 2028, potentially auctioning the property to recover the amount owed.
This case highlights the serious consequences of failing to pay property taxes, even for large commercial entities.
Payment Deadlines & Relief Programs in Yellowstone County
Due Dates for 2025
According to the Yellowstone County Treasurer’s Office:
- Real estate taxes:
- 1st half due – November 30, 2025
- 2nd half due – May 31, 2025
- Mobile home taxes (special for 2025):
- 1st half due – June 30, 2025
- 2nd half due – November 30, 2025
All payments must be received or postmarked by the deadline to avoid penalties and interest.
Relief and Rebate Programs
- Graduated tax rates apply across residential and commercial categories. For example, single-family residences are taxed at 0.76% on the first $400,000, 1.10% on $400,000–$1.5 million, and 2.20% above that.
- Homeowners may qualify for a one-time rebate of up to $400, provided the property was occupied for at least seven months in 2024. Applications are open from August 15 through October 1, 2025.
- A separate Property Tax Assistance Program (PTAP) remains available for residents on fixed or limited incomes, offering partial relief.
Table: Key Highlights at a Glance
| Topic | Update Summary |
|---|---|
| State Tax Reform | Relief for owner-occupied homes; phased in by 2026 |
| Rimrock Mall Delinquency | ~$580K unpaid; lien unsold; possible tax deed in 2028 |
| Yellowstone County Tax Rate | Effective 0.88%; average bill ~$2,556 |
| Payment Deadlines 2025 | Real estate: May 31 & Nov 30; mobile homes: June 30 & Nov 30 |
| Rebate Eligibility | Up to $400; apply Aug 15 – Oct 1, 2025 |
| Graduated Tax Rates | Tiered from 0.76% to 2.20% depending on value |
Stay Informed
The Yellowstone County property tax landscape is evolving quickly. State legislation is designed to ease burdens on homeowners, while local authorities are enforcing collections strictly. Assistance programs remain available, but taxpayers must act promptly to take advantage of them.
If you own property in the county, keep an eye on deadlines, confirm your eligibility for rebates, and stay ahead of changes to avoid penalties. The Rimrock Mall case is a reminder of how costly missed payments can be.
Closing Thought
Whether you’re a homeowner, investor, or property manager, now is the time to understand how these tax changes affect you. Share your thoughts or questions in the comments below—your experiences can help others navigating the same challenges.
FAQ
1. How much could I save on my property taxes in Yellowstone County under the new reforms?
Homeowners could see average savings of over $700 annually starting in 2026, though exact amounts depend on property values and classifications.
2. What are the key deadlines for property tax payments in 2025?
Real estate taxes are due May 31 and November 30. Mobile home taxes for 2025 are due June 30 and November 30.
3. Can I apply for a rebate if my home is owned by a trust or LLC?
No. Only personally owned and occupied homes that served as a primary residence for at least seven months in 2024 qualify.