What is the property tax rate in Flathead County?

The combined effective property tax rate in Flathead County, Montana is approximately 0.72%.

Flathead County Property Tax Calculator (2026) — Montana Property Tax Almanac

Property Tax in Flathead County, 2026

A calculator and field guide for Kalispell-area homeowners — and for anyone considering a move to Flathead County — including Montana's 2025 reform package HB 231 + SB 542 (graduated Class 4 homestead rates 0.76%-1.90% replacing the flat 1.35% rate, in response to the 22% statewide median value jump from the 2023 reappraisal), the 2026 Homestead Reduced Rate enrollment system (apply by Mar 20, 2026 at Homestead.MT.gov), the income-tested PTAP and Form 2EC senior credit (up to $1,150), and the FULL DAV Vet exemption (MT Code §15-6-211 — full taxable-value reduction at HHI ≤ $50,166 single / $60K joint, sliding 50%-80% at higher tiers up to $80K). Montana has NO state sales tax — one of only 5 such US states.

Flathead County is part of Montana's structurally restructured property tax system, fundamentally rewritten for tax year 2026 by HB 231 + SB 542 of 2025 — the most significant changes to Montana property tax since 2009. Primary residences (owner-occupied 7+ months/year, enrolled at Homestead.MT.gov) receive a graduated Class 4 homestead rate: 0.76% on the portion up to the statewide median residential value (~$395,400), 0.9% on portion between median and 2× median, 1.10% on portion between 2× and 4× median, 1.90% above. Non-homestead second homes, short-term rentals, and non-enrolled properties pay a flat 1.90%. The Class 4 rate converts market value to TAXABLE VALUE; the combined mill levy (state K-12 95 + state university 6 + county/municipal/school local mills, typically 500-800 total) then applies to TV. Flathead County's combined mill levy is approximately 720 mills, producing typical homestead effective rates around 0.72%.

How the bill is built

Montana property tax follows a 4-step calculation under the new TY2026 system. Step 1: Market value determination. The Montana Department of Revenue determines market value via the 2-year reappraisal cycle (2025-2026 cycle uses 2024 market data; next reappraisal 2027-2028). Step 2: Apply Class 4 rate to determine TAXABLE VALUE. For homesteads (enrolled): graduated rate 0.76%-1.90% by tier. For non-homestead: flat 1.90%. Step 3: Apply combined mill levy. Tax = TV × combined mill levy / 1000. The 95 K-12 + 6 university state mills are mandatory across all jurisdictions; local mills (county, city, school, special districts) vary substantially. Step 4: Apply applicable reductions. Disabled American Veteran (DAV) reduction (income-tested 50%-100% for 100% disabled vets), Property Tax Assistance Program (PTAP, income-tested AV reduction for low-income homeowners), Elderly Homeowner/Renter Credit (Form 2EC, refundable up to $1,150 for 62+). Bills are typically issued November (first half due Nov 30, second half due May 31).

The 2023 reappraisal cycle drove the 2025 reform. Median residential market value jumped 22% ($67,000) in one cycle, with bills rising 30-40% in many counties. HB 231 + SB 542 of 2025 restructured Class 4 residential into graduated homestead rates that intentionally shift burden from primary residences onto second homes and short-term rentals (which pay flat 1.90%).

MT joins the categorical full-vet-exemption states. The DAV program (MT Code §15-6-211) provides full taxable-value reduction for 100% disabled veterans at income ≤ $50,166 single / ~$60,000 joint, sliding down to 50% at $70K-$80K. Most qualify for full or near-full reduction. Stacks with the 2026 Homestead Reduced Rate.

2026 Flathead County rate breakdown (combined mill levy (mills/1000 of taxable value); Class 4 graduated homestead rates 0.76%-1.90% per HB 231 of 2025, Kalispell district)

Taxing entity	Rate
Flathead County combined mill levy (state K-12 95 + state university 6 + county/municipal/school local mills); Class 4 graduated homestead rates 0.76-1.90% per HB 231 of 2025	720.0000
Combined total	720.0000

As of April 27, 2026 · From Montana Department of Revenue — Flathead County.

Note: Flathead County is the gateway to Glacier National Park — the West Glacier entrance is just 30 miles east of Kalispell, and Glacier Park International Airport (FCA) is the primary commercial airport serving the park. Glacier draws ~3 million annual visitors (the 9th most-visited US national park as of 2023), and Flathead County’s tourism economy is correspondingly substantial. The county also includes Whitefish — home to Whitefish Mountain Resort (one of Montana’s largest ski areas, 3,000 skiable acres) — and Columbia Falls (anchored by F.H. Stoltze Land & Lumber, one of Montana’s last operating sawmills, and historically by the Anaconda aluminum smelter, closed 2009).

Note: Flathead’s 0.72% effective rate reflects HB 231’s graduated homestead rates applied to Kalispell-area median home values around $685,000. The portion up to $395,400 is taxed at 0.76%; portion between $395,400 and $685,000 at 0.90%. Combined mill levy ~720 mills produces a typical bill of ~$3,931 on the median homestead. Whitefish-area homes (median ~$1.1M) face higher effective rates as more value falls into the 0.90% and 1.10% brackets; second homes (which constitute a substantial share of Whitefish housing) face the flat 1.90% non-homestead rate, producing dramatically higher bills.

Note: Flathead Lake — straddling Flathead and Lake counties — is the largest natural freshwater lake west of the Mississippi River by surface area (197 square miles), with the surface elevation regulated by the Kerr Dam (1938) at the lake’s south end (in Lake County). The lake is famous for its commercial cherry production (Bing, Lambert, and Lapin varieties grown around the lake’s eastern shore) and as a summer destination for water sports.

Deductions and exemptions for 2026

Montana homeowner property tax relief operates through THREE primary mechanisms post-2025-reform. (1) The 2026 Homestead Reduced Rate (HB 231 of 2025) provides graduated Class 4 tax rates (0.76%-1.90% by tier) for primary residences vs. flat 1.90% for second homes / short-term rentals — applies to all primary-residence homeowners regardless of age. (2) The Disabled American Veteran (DAV) Property Tax Assistance Program (MT Code §15-6-211) provides 50%-100% taxable value reduction for 100% disabled veterans, income-tested. (3) The Property Tax Assistance Program (PTAP) + Elderly Homeowner/Renter Credit (Form 2EC) provide income-tested relief for low-income homeowners, particularly seniors. Montana has NO state senior valuation freeze. Montana also has NO state sales tax (one of only 5 such states), making property tax structurally important for local revenue.

2026 Homestead Reduced Rate (HB 231 of 2025, effective TY2026)

The Homestead Reduced Rate (HB 231 of 2025, signed by Governor Gianforte May 2025) provides graduated Class 4 tax rates for primary-residence homeowners: 0.76% on portion up to statewide median residential value (~$395,400 for 2025-2026 cycle), 0.90% on portion between median and 2× median (~$790,800), 1.10% on portion between 2× and 4× median (~$1,581,600), and 1.90% on portion at or above 4× median. Non-homestead second homes / short-term rentals / non-enrolled properties pay a flat 1.90%. Enroll at Homestead.MT.gov between December 1, 2025 and March 20, 2026 for tax year 2026. Eligibility: own AND occupy primary residence for 7+ months/year. Properties that received the 2025 property tax rebate (235,000+ Montana homeowners) automatically qualify if ownership has not changed and the property remains a primary residence. Long-term rentals (rented for 28+ days/period for at least 7 months/year, tenants use as residence) also qualify and apply during the same window. False attestation can result in loss of classification + significant legal/financial penalties.

Disabled American Veteran (DAV) Property Tax Assistance Program (MT Code §15-6-211)

The DAV Property Tax Assistance Program provides 50%-100% reduction in taxable value for veterans with 100% VA service-connected disability (P&T or IU rating). Income-tested with sliding scale: full reduction (100%) at income ≤ $50,166 single / ~$60,000 joint (2024 limits), 80% reduction at $50K-$60K income, 70% reduction at $60K-$70K, 50% reduction at $70K-$80K, ineligible above $80K. Apply with Montana Department of Revenue annually (income re-verified). Submit VA disability rating letter (must show 100% P&T or IU rating) + DD-214 + tax return showing prior year income. Surviving spouses may continue receiving the reduction until remarriage. MT joins the categorical full-vet-exemption states at the most-common-case income tier. Disabled veterans can stack the DAV reduction on top of the Homestead Reduced Rate for compounded benefit.

Property Tax Assistance Program (PTAP) + Elderly Homeowner/Renter Credit (Form 2EC)

The Property Tax Assistance Program (PTAP) is an income-tested AV reduction for primary residence — applied via Montana Department of Revenue (income limits ~$26,500 single / ~$35,000 joint for 2024, indexed). The Elderly Homeowner/Renter Credit (Form 2EC) is a refundable Montana state income tax credit up to $1,150 for homeowners or renters age 62+ with household income under ~$45,000 (2024 limits). Claimed on Form 2EC with Montana income tax return; refundable regardless of state income tax owed. Both PTAP and the Elderly Credit are POST-BILL state-level mechanisms — they do not reduce the calculated property tax bill in this calculator but factor into total annual relief for low-income filers. AARP Tax-Aide and VITA provide free filing assistance.

Appealing your assessment

Montana property tax appeals follow a multi-tier process anchored in the 2-year reappraisal cycle (current cycle 2025-2026). Level 1: Informal Review with Montana DOR. Within 30 days of receiving the Notice of Classification and Appraisal (typically July of even years — cycle midpoint), file informal review request with local DOR field office. The DOR appraiser will review your file and may adjust. Level 2: County Tax Appeal Board. If unsatisfied with informal review, file formal appeal with the County Tax Appeal Board (CTAB) within 30 days of the informal review decision. The CTAB is a 3-member board appointed by the county. Level 3: Montana Tax Appeal Board (MTAB). Appeal CTAB decisions to the Montana Tax Appeal Board within 30 days. Level 4: Montana District Court. Final administrative remedy. Most appeals are resolved at Level 1 or 2. The 2023 reappraisal cycle generated unprecedented appeal volume across Montana — many counties saw 5x-10x increases in appeals filed.

Cities and towns in Flathead County

Flathead County contains 5 incorporated municipalities, ranging from Kalispell to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Flathead County is subject to Flathead County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Kalispell County seat	city	28,000
Whitefish	city	8,500
Evergreen	Census-designated place	8,300
Columbia Falls	city	5,400
Bigfork	Census-designated place	5,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Kalispell tax district. Other cities in Flathead County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Montana Department of Revenue — Flathead County before relying on any estimate.

Frequently asked questions

When are Montana property taxes due?

Montana property tax bills are typically issued annually in October by the county treasurer. Most counties allow split-payment: first half due by November 30, second half due by May 31. Late payments accrue interest at 5/6 of 1% per month plus 2% penalty. After 3 years delinquent, the property may be sold at tax lien sale. Most homeowners pay through escrow via mortgage servicer. The 2026 Homestead Reduced Rate (HB 231 of 2025) requires enrollment at Homestead.MT.gov by March 20, 2026 to receive the lower graduated rates for 2026 — properties not enrolled by the deadline pay the flat 1.90% non-homestead rate (significantly higher) but can claim a refund between January 1, 2027 and May 31, 2027 if they enroll for 2027.

How do Montana's NEW 2026 graduated homestead rates work?

Montana's 2026 Homestead Reduced Rate (HB 231 of 2025) provides a graduated Class 4 tax rate based on home value tier — but each portion of value is taxed at its tier rate, NOT the entire value at the highest applicable tier. 0.76% applies to the portion up to the statewide median residential value (~$395,400 for 2025-2026). 0.90% applies to the portion between median and 2× median (~$790,800). 1.10% applies to the portion between 2× and 4× median (~$1,581,600). 1.90% applies to the portion at or above 4× median. Example: a $725,000 Bozeman homestead would have $395,400 taxed at 0.76% ($3,005 TV) + $329,600 taxed at 0.90% ($2,966 TV) = $5,971 total taxable value. Tax = $5,971 × ~750 mills / 1000 = ~$4,478. The "Class 4 rate" converts market value to TAXABLE VALUE; the combined mill levy (state + local) then applies to TV. Non-homestead second homes / short-term rentals pay flat 1.90% on entire value (NOT graduated).

How do I enroll for the Montana Homestead Reduced Rate?

Enroll at Homestead.MT.gov between December 1, 2025 and March 20, 2026 for tax year 2026. Eligibility: own AND occupy primary residence for 7+ months/year. Properties that received the 2025 property tax rebate (235,000+ Montana homeowners — must have owned + lived in residence for 7+ months in 2024) automatically qualify if ownership has not changed and the property remains a primary residence. Long-term rentals (rented for 28+ days/period for at least 7 months/year, tenants use as residence) also qualify and apply during the same window. False attestation can result in loss of classification + significant legal/financial penalties. The DOR Call Center (406-444-6900) can assist with documentation or eligibility questions.

How does Montana's Disabled American Veteran (DAV) Property Tax Assistance Program work?

The DAV Property Tax Assistance Program (MT Code §15-6-211) provides 50%-100% reduction in taxable value for veterans with 100% VA service-connected disability (P&T or IU rating). Income-tested with sliding scale: full reduction (100%) at income ≤ $50,166 single / ~$60,000 joint (2024 limits, indexed annually), 80% reduction at $50K-$60K income, 70% reduction at $60K-$70K, 50% reduction at $70K-$80K, ineligible above $80K. Apply with Montana Department of Revenue annually. Submit VA disability rating letter (must show 100% P&T or IU rating) + DD-214 + tax return showing prior year income. Surviving spouses may continue receiving the reduction until remarriage. MT joins the categorical full-vet-exemption states at the most-common-case income tier (WI, MI, IA, MN, NJ, PA, VA, MD, SC, AL, LA, MS, AR, OK, NM, WV, MT). Disabled veterans can stack the DAV reduction on top of the 2026 Homestead Reduced Rate for compounded benefit.

Why does Montana have no state sales tax?

Montana is one of only 5 US states without a state sales tax (along with Alaska, Delaware, New Hampshire, Oregon). Montana voters have repeatedly rejected sales tax proposals (most recently in 1971 and 1993, both rejected by ~70-30 margins). The constitutional structure does not prohibit sales tax — Montana could legally adopt one — but voters have remained consistently opposed. The result is a revenue mix unusual for US states: property tax + state income tax (graduated, 4.7% to 5.65% for 2026, dropping to 5.4% for 2027 per HB 337 of 2025) carry the substantial revenue load that property + sales + income tax carry in most other states. Approximately 80% of property tax revenue from residential homeowners flows to local jurisdictions; the remaining 20% goes to the State of Montana, which returns the amount in full to fund K-12 public schools (the 95 K-12 state mills). The 2025 reform legislation (HB 231 + SB 542) was intentionally redistributive WITHIN the property tax — not a structural change away from property tax reliance.

About Flathead County

Beyond the property tax — a few things you might not know about the place.

Weird fact

The Going-to-the-Sun Road in Glacier National Park (West Glacier entrance in Flathead County, traversing 50 miles to St. Mary in Glacier County) is one of the most engineering-celebrated roads in the National Park System — completed 1932 after 11 years of construction, crossing the Continental Divide at 6,646-foot Logan Pass. The road is typically open only mid-June through mid-October (snow-cleared annually by the park’s plow crew using rotary plows) and was designated a National Historic Landmark in 1985. Glacier Park itself was established 1910 as the 10th US national park, and originally had over 150 named glaciers; as of 2024, only 25 remain, and most are projected to disappear entirely within the next several decades due to climate change.

Hometown hero

Steven Rinella (and Whitefish Mountain Resort heritage)

The American outdoorsman and writer Steven Rinella (born 1974) has lived in Bozeman and elsewhere in Montana but is closely associated with Flathead County hunting and fishing culture through his MeatEater podcast and television series. Whitefish Mountain Resort (originally Big Mountain, opened 1947) was developed into one of the early major US ski resorts; Olympic skier Doug Smith and former US Senator Conrad Burns (1935-2016, R-MT, served 1989-2007) were both associated with the Whitefish ski community.

Biggest annual event

Northwest Montana Fair

Held annually for 5 days in mid-August at the Flathead County Fairgrounds in Kalispell since 1903, the Northwest Montana Fair draws ~50,000 attendees and features livestock competitions, a PRCA rodeo, and the Flathead County Fairgrounds horse racing meet (one of the few remaining county fair horse racing tracks in Montana). Whitefish hosts the annual Winter Carnival in early February — a 1960-founded community festival featuring a "yeti" mascot tradition, ski races, and a torchlight parade down Whitefish Mountain.

Property Tax in Flathead County, 2026