Gallatin County Treasurer
311 W Main, Room 103
Bozeman, MT 59715
***Please note: The Gallatin County Treasurer’s office does not conduct tax sale assignment business during the tax season months of May and November. Processing resumes when the processing of current postmarked mail is complete.
STATUTES PERTAINING TO THE TAX LIEN SALE, ASSIGNMENT OF A TAX SALE CERTIFICATE AND ISSUANCE OF A TAX DEED
The following is a brief outline of statutes pertaining to the tax lien sale, assignments of tax sale certificates and tax deeds.
Delinquent real property taxes are a lien on the real property. The lien is offered for sale at a "Tax Sale" mid-July following the year for which the taxes are owed. This is not an auction of property (i.e. The tax lien for 2013 taxes is sold at a Tax Lien Sale in July of 2014). If no one purchases the lien at the Tax Lien Sale, the county is considered the purchaser.
TAX LIEN SALE: Gallatin County holds its annual tax lien sale in July. The Tax Lien Sale is advertised for three (3) weeks in the Bozeman Daily Chronicle starting approximately one (1) month prior to the Tax Lien Sale date. Registration is not required. The Tax Lien Sale is conducted on a first come, first served basis.
Prior to purchase of a lien, you must notify the property owner of record by Certified Mail of your intention to purchase the tax lien from Gallatin County (MCA 15-17-323(5)). The form for notice, "Notice of Pending Assignment", is available on website and also by clicking the link below. You must allow the property owner at least two (2) weeks from the date of the letter to pay the delinquent taxes.
If the taxes remain unpaid, you may purchase the lien on this property. To purchase the lien, payment of the delinquent taxes plus $60.00 fee per parcel, proof of owner notification (copy of Notice of Pending Assignment) and proof of Certified Mailing, are required. If the property owner pays the taxes before you purchase the tax lien, the cost of the certified mailing fee will not be reimbursed to you. It is the responsibility of the purchaser to research each property purchased.
The purchaser of the lien will receive a Certificate of Tax Lien from the Treasurer. The property owner will be sent a courtesy notice regarding the lien.
Receipted costs required by law (MCA 15-17-121) must be submitted to the Gallatin County Treasurer's Office immediately to insure payment upon redemption of the tax lien. All other costs (i.e. legal fees, etc.) by assignee are not refundable.
The owner of the property, or any interested person, may redeem the property at any time during the redemption period (MCA 15-18-111).
The redemption amount will include the original amount paid, the $60.00 assignment fee, certified mailing cost plus an annual 10% interest (calculated daily) to the date of redemption, plus any other receipted costs required by law (MCA 15-17-121).
The redemption period is 24 months from the Tax Lien Sale date on undeveloped property with an existing RSID* or SID*, or 36 months on improved property or undeveloped property without a RSID or SID.
*RSID - Rural Special Improvement District
*SID - Special Improvement District (City)
ASSIGNMENT: If the taxes remain unpaid, and Gallatin County holds the lien, you may take an assignment of the lien on this property. To purchase the lien, payment of the delinquent taxes plus $60.00 assignment fee per parcel, proof of owner notification (copy of Notice of Pending Assignment) and proof of Certified Mailing, are required. If the property owner pays the taxes before the assignment has been taken, the cost of the certified mailing fee will not be reimbursed to you. It is the responsibility of the assignee to research each property purchased.
TAX DEED: Tax Deed action (MCA 15-18-212) requires the assignee to conduct a title search by a licensed title insurance producer. Notification of Pending Tax Deed must be sent to all interested parties by certified mail and publication in the Bozeman Daily Chronicle. Within thirty (30) days of publication, a "Proof of Notice" (MCA 15-18-212) must be filed with the Gallatin County Clerk and Recorder. Copies of all documents created during the tax deed action must be submitted to the Gallatin County Treasurer's Office.
If the tax lien is not redeemed by the time period allowed by law and all tax deed action requirements as set forth in Montana Statues have been adhered to, Gallatin County will, upon request from the owner of the lien, issue a tax deed. A $25.00 fee is required, per deed, payable to the Gallatin County Treasurer, plus $7.00 per page of document to record, payable to the Gallatin County Clerk and Recorder.
Quiet title action (MCA Title 15-Chapter18) is strongly recommended. Gallatin County will not assist you with the tax deed action (foreclosure) or quiet title action. Contact your personal attorney for further assistance.
Gallatin County does not offer legal help or advice to assignees.
A list of delinquent properties is available by sending a request to: firstname.lastname@example.org. This list is updated the first week of each month.
STATUTES PERTAINING TO THE PROCESS
The County Treasurer must publish or post a notice of pending tax sale.
2. COPY OF NOTICE TO BE FILED WITH COUNTY CLERK – AFFIDAVIT (MCA 15-17-123)
STATUTES FOR TAX DEED IF PROPERTY IS NOT REDEEMED