The governing law
Montana is a tax lien state with no tax lien auction. The county treasurer attaches a tax lien to every delinquent parcel no later than the first working day in August, and on attachment the COUNTY is the possessor of that lien. No investor bids for it and no certificate is offered for sale. A private investor acquires a Montana tax lien only by ASSIGNMENT from the county treasurer under Mont. Code Ann. 15-17-323, by mailing the owner a notice of pending assignment and then paying the county the delinquent taxes, penalties, interest and costs. The price is the payoff figure, so there is nothing to bid up, and the return is the statutory delinquency rate of 5/6 of 1 percent a month, which is 10 percent a year, so there is nothing to bid down. Where more than one investor wants the same parcel, the treasurer allocates it under a written county policy, which is first come in some counties and a lottery in others. Three years after attachment, two years for certain unimproved subdivided lots, the assignee takes a tax deed from the treasurer, except that a parcel with a dwelling occupied by the record titleholder must instead go to a public auction run by the treasurer under Mont. Code Ann. 15-18-220, with the surplus above the payoff paid back to the owner. The governing law is Title 15, chapter 17 for the lien and its assignment and chapter 18 for redemption and the deed.
Mont. Code Ann. Title 15, ch. 17
Read the statuteTax Liens
Mont. Code Ann. Title 15, ch. 17, part 2
Read the statuteTax Lien Sale (Renumbered and Repealed), the former competitive tax lien sale, repealed and renumbered by Ch. 67, L. 2017
Mont. Code Ann. 15-16-102
Read the statuteTime for payment, penalty for delinquency (5/6 of 1 percent a month interest plus a 2 percent penalty)
Mont. Code Ann. 15-17-121
Read the statuteDefinitions (assignee, assignment certificate, cost, property tax lien, tax lien certificate)
Mont. Code Ann. 15-17-122
Read the statuteNotice of pending attachment of tax lien
Mont. Code Ann. 15-17-125
Read the statuteAttachment of tax lien and preparation of tax lien certificate (the lien attaches to the county)
Mont. Code Ann. 15-17-323
Read the statuteAssignment of rights, form (the only route by which a private investor takes a Montana tax lien)
Mont. Code Ann. 15-18-111
Read the statuteTime for redemption, interested party
Mont. Code Ann. 15-18-112
Read the statuteRedemption from property tax lien, lien on interest in property for taxes paid
Mont. Code Ann. 15-18-114
Read the statuteDistribution of redemption proceeds (interest on the amount the assignee paid)
Mont. Code Ann. 15-18-211
Read the statuteTax deed, fee (the ordinary no auction deed to the assignee)
Mont. Code Ann. 15-18-212
Read the statuteNotice, proof of notice, penalty for failure to notify (miss it and the lien is cancelled)
Mont. Code Ann. 15-18-214
Read the statuteEffect of deed
Mont. Code Ann. 15-18-219
Read the statuteApplication for tax deed for residential property, fee, notice
Mont. Code Ann. 15-18-220
Read the statuteSale at public auction, notice of auction, cancellation of assignment for unsuccessful auction, foreign entity prohibition
Mont. Code Ann. 15-18-221
Read the statuteDistribution of tax deed auction proceeds (surplus to the record titleholder)
Mont. Code Ann. 7-8-2301
Read the statuteDisposal of county tax-deed land (the county land auction, which is not a tax lien or tax deed sale)
Want the mechanics in plain English instead of statute numbers? See how to buy in Montana, the redemption period, and the full Montana walkthrough.
Statute citations verified Sep 10, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
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.