Montana Extends Deadline for Landlords to Avoid Second-Home Tax

Technical issues with state's online application portal prompt deadline extension to March 20.

Published on Mar. 5, 2026

Montana Gov. Greg Gianforte announced a deadline extension for landlords to apply for an exemption to the state's new second-home tax. The original March 1 deadline has been pushed back to March 20 due to 'intermittent technical issues' with the state's online application portal amid a high volume of last-minute filings.

Why it matters

The second-home tax legislation, passed by lawmakers last year, aims to lower taxes on year-round resident housing by raising default tax rates for residential properties and offering exemptions for owner-occupied homes and long-term rentals. The extension ensures landlords and homeowners are not penalized due to technical difficulties with the state's filing systems.

The details

The second-home tax works by requiring landlords and homeowners to apply for exemptions to receive lower tax rates on owner-occupied homes and long-term rentals. As of February 19, landlords for more than 100,000 rental units had not applied for the exemption, meaning they and their tenants could face significant tax increases. The deadline extension to March 20 is intended to give more time for landlords and homeowners to complete the application process.

  • The original deadline was set for March 1, 2026.
  • The new deadline is now midnight on March 20, 2026.

The players

Greg Gianforte

The governor of Montana who announced the deadline extension.

Brendan Beatty

The director of the Montana Department of Revenue, which cited technical issues with the online application portal as the reason for the extension.

Llew Jones

The Republican state representative from Conrad, Montana who developed the concept of the second-home tax as a way to lower taxes on year-round resident housing.

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What they’re saying

“Our priority is to ensure that no Montanan is penalized due to technical difficulties with our filing systems given the magnitude of last-minute applications.”

— Brendan Beatty, Director, Montana Department of Revenue (seeleylake.com)

“State government should be customer-friendly and responsive. Because of the overwhelming number of Montanans utilizing the portal to claim the lower tax rates, we are extending the deadline to ensure that no one is penalized by a technical glitch.”

— Greg Gianforte, Governor of Montana (seeleylake.com)

What’s next

Homeowners who live in their properties for at least seven months a year and landlords who rent to tenants on a long-term basis can apply for exemptions at homestead.mt.gov. Homeowners, landlords and tenants can also check their home's application status via a lookup tool on the revenue department website.

The takeaway

This deadline extension demonstrates the state's commitment to ensuring a smooth implementation of the second-home tax policy and preventing unintended consequences for landlords and homeowners due to technical issues with the application process.