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Tax Sales, Assignments,
Redemptions & Deeds
Gallatin County Treasurer
Kimberly Buchanan
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 AN ASSIGNMENT OF A
TAX SALE CERTIFICATE AND ISSUANCE OF A TAX DEED

The following is a brief outline of statutes pertaining to assignments of tax sale certificates and tax deeds.  It is recommended that you contact your personal attorney regarding further assistance, or for an interpretation of the statutes.  This office does not provide legal advice regarding the tax sale, assignment and tax deed process.

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.  If no one purchases the lien at the Tax Sale, the county is considered the purchaser.  

After mailing a notice of the proposed payment to the person to whom the property was assessed (MCA 15-17-212(3), a third party may purchase the county’s interest or lien. The cost of purchasing this lien is the amount of the delinquent taxes plus a $60.00 fee per parcel.  This fee is reimbursed when and if the assignment is redeemed.  The third party then receives from the Treasurer an Assignment of the county’s interest in the property tax lien.  The owner of the property, or any interested person, may redeem the property at any time during the redemption period (MCA 15-18-111).

If the property is not redeemed, a tax deed is issued to the purchaser or assignee of the lien upon completion of the requirements set forth in the statutes.


STATUTES PERTAINING TO THE PROCESS
1.  NOTICE OF PENDING TAX SALE  (MCA 15-17-122)
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)
3.  LIST OF PROPERTY ON WHICH TAXES ARE DELINQUENT  (MCA 15-17-122)
4.  CONDUCT OF SALE  (MCA 15-17-211)
5.  COSTS  (MCA 15-17-121)
6.  TAX SALE CERTIFICATE  (MCA 15-17-212)
7.  ASSIGNMENT OF RIGHTS  (MCA 15-17-323)
8.  TIME FOR REDEMPTION  (MCA 15-18-111)
9.  WHO MAY REDEEM (MCA 15-18-11)

STATUTES FOR TAX DEED IF PROPERTY IS NOT REDEEMED
1.  NOTICE OF ISSUANCE OF TAX DEED  (MCA 15-18-212)
2.  CONTENTS OF NOTICE  (MCA 15-18-212 and 15-18-215)
3.  PROOF OF NOTICE OF ISSUANCE OF TAX DEED  (MCA 15-18-212)
4.  ISSUANCE OF TAX DEED (MCA 15-18-211)


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Gallatin County, Montana
311 West Main Street
Bozeman, MT 59715