State laws / Montana
Montana tax sales: liens, deeds, rates & redemption
Quick answerMontana sells tax lien certificates for unpaid property taxes. Lien buyers can earn 10% per year (5/6 of 1% per month) plus a 2% penalty on the delinquent amount (MCA 15-16-102). 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)) Sales: 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) Governing law: Montana Code Annotated Title 15, Chapters 16-18 (MCA 15-16-102; 15-17-121 et seq., 15-17-323; 15-18-111).
Where to bid: Mostly in-person / direct assignment through the county treasurerNo statewide online auction platform for the lien assignment
| What is sold | Tax lien certificates |
|---|---|
| Interest / penalty | 10% per year (5/6 of 1% per month) plus a 2% penalty on the delinquent amount (MCA 15-16-102) |
| Redemption period | 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)) |
| When sales happen | 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) |
| Governing law | Montana Code Annotated Title 15, Chapters 16-18 (MCA 15-16-102; 15-17-121 et seq., 15-17-323; 15-18-111) |
| Investor notes | 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. |
Sources
- https://leg.mt.gov/bills/2017/mca/title_0150/chapter_0160/part_0010/section_0020/0150-0160-0010-0020.html
- https://www.taxsaleatlas.com/montana/sheridan/
- https://www.nolo.com/legal-encyclopedia/what-happens-if-i-dont-pay-property-taxes-montana.html
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.