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Montana tax sales: the season preview

What's actually for sale

Montana sells tax lien certificates. Montana is assignment-based, not bid-based: there is generally no bidder registration, deposit or rate bidding, and the assignee must first mail the statutory notice of pending assignment (MCA 15-17-323) and pay taxes, penalty, interest, costs and the county assignment fee. CORRECTION to common summaries: the 2-year period is not a general 'abandoned property' rule — it is the vacant subdivided-lot / delinquent SID-assessment rule in 15-18-111(2). Recent law also routes unredeemed properties through a tax deed auction process (MCA 15-18-219/220) in some cases — verify county practice.

The rate that decides your return

10% per year (5/6 of 1% per month) plus a 2% penalty on the delinquent amount (MCA 15-16-102)

The clock you're investing against

Sale schedule: No conventional auction in most counties: the county attaches the lien no later than the first working day in August (notice by the last Monday in June) and holds it; investors acquire it thereafter by assignment from the county treasurer (MCA 15-17-323)

Redemption: 3 years from attachment of the tax lien, ending the first working day in August (MCA 15-18-111(1)); 2 years for property subdivided as a residential or commercial lot with delinquent special improvement district / rural SID assessments and no habitable dwelling or commercial structure on it (MCA 15-18-111(2))

Where the sales happen

Mostly in-person / direct assignment through the county treasurer, No statewide online auction platform for the lien assignment. Lists post on the county's schedule, change as owners redeem, and registration typically closes before sale day — the investors who see the list first set the market.

Deep dives: Montana laws · Montana investing guide · Montana sale calendar. Law verified 2026-10-30.