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Montana’s New Second-Home Tax Rules Take Shape for 2026
Montana’s property tax overhaul is about to enter a more complicated phase, and homeowners will need to pay attention. After a year of sweeping changes that reshaped tax bills statewide, the Department of Revenue is now proposing the detailed rules for a new second-home tax set to take effect next year. The goal is to ease costs for full-time residents and long-term rental housing, but the system hinges on a homestead exemption that many owners must actively apply for — or face sharply higher bills. Eric Dietrich with Montana Free Press has the full story.
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