- Does Montana hold a tax lien auction?
- No. Montana repealed its tax lien sale. Title 15, chapter 17, part 2 is printed in the official code as "Tax Lien Sale (Renumbered and Repealed)", and 15-17-125 now has the county treasurer ATTACH a tax lien to each delinquent parcel no later than the first working day in August, with the county as the possessor of that lien. There is no bidding, no bid down of interest, no premium bidding and no auction platform. An investor takes a Montana tax lien only by assignment from the county treasurer under 15-17-323.
- How does an investor buy a Montana tax lien?
- By assignment. First mail the person to whom the property was assessed a notice of pending assignment by certified mail, in the form set out in 15-17-323(6). It must go out at least 2 weeks before you pay, not earlier than August 15 and not more than 60 days before the purchase. Then pay the county treasurer the delinquent taxes, penalties, interest and costs, hand over proof of the certified mailing, and pay the county's assignment fee. The treasurer issues an assignment certificate, mails a copy to the owner and files a copy with the clerk and recorder.
- What happens when two investors want the same Montana parcel?
- The county decides, under a written policy. Mont. Code Ann. 15-17-323(1)(b) directs each county treasurer to develop a policy for assigning a tax lien when more than one person seeks it, with input from the county clerk and recorder and the county attorney, and the policies differ from county to county. Some treat the counter as first come, first served and break a tie by a random draw. Others take one ranked parcel list per investor by a stated deadline and run a randomized lottery on a fixed assignment day, then sell whatever is left first come, first served. Ask the treasurer for that county's written policy before you mail your notices.
- What interest does a Montana tax lien pay?
- 10 percent a year, stated in the statute as 5/6 of 1 percent a month. The rate is fixed by 15-16-102 and nothing can bid it down. On redemption the treasurer pays the assignee the amount the assignee paid the county for the lien, plus any subsequent taxes paid, plus interest at that rate from the date of each payment. Because the assignment price is the payoff figure, the rate runs on the whole amount at risk. There is no minimum return, so a lien redeemed a month after assignment earns about a month of interest.
- How long is the redemption period in Montana?
- 3 years from attachment of the tax lien, ending on the first working day in August. It is 2 years for a lot subdivided as residential or commercial where special improvement district or rural special improvement district assessments are delinquent and no habitable dwelling or commercial structure stands on it. On property with a dwelling occupied by the record titleholder, redemption stays open past the 3 years until the day of the public tax deed auction.
- Does Montana have a tax deed auction?
- Only for one class of parcel, and only on demand. For ordinary property the treasurer grants the assignee a tax deed under 15-18-211 for a 25 dollar fee plus the county's notice costs, with no auction. For property containing a dwelling currently occupied by the legal titleholder, the assignee must instead apply for a tax deed under 15-18-219, and the treasurer then holds a public auction in the county within 60 days. The opening bid includes half the most recent assessed value of the land and the dwelling, and that half, along with anything bid above the opening bid, goes back to the record titleholder as surplus.
- Can a Montana tax lien be lost after it is assigned?
- Yes, and this is the deadline that costs investors the position. In the year the redemption period expires, the assignee must serve and publish the notice that a tax deed may issue between May 1 and May 30 and file proof of notice with the county clerk and recorder within 30 days. If that proof is not filed, the treasurer cancels the tax lien certificate and the assignment certificate. On the residential auction track the assignment is also cancelled if the auction draws no bidder, if no bidder pays, or if the assignee wins the auction and fails to pay within 24 hours excluding weekends and legal holidays.
- What survives a Montana tax deed?
- A deed issued under chapter 18 conveys absolute title as of the date of the deed, subject to the quiet title provisions in 15-18-411 and 15-18-413, with stated exceptions. Claims payable after the deed is executed survive where a later property tax lien attaches or a special, rural, local improvement, irrigation or drainage assessment lien is levied. Easements, servitudes, covenants, restrictions, reservations and similar burdens lawfully imposed on the property survive. So does the position where the land is owned by the United States, the state or a subdivision of the state. Montana counties commonly recommend a quiet title action after the deed issues.
Ready to act on these rules? Follow how to buy Montana tax liens for the registration, bidding, and post-sale sequence in order.
Verified Sep 10, 2026 against Montana statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.