What is the property tax rate in Lewis and Clark County?

The combined effective property tax rate in Lewis and Clark County, Montana is approximately 0.78%.

Lewis and Clark County Property Tax Calculator (2026)

Property Tax in Lewis and Clark County, 2026

A calculator and field guide for Helena-area homeowners — and for anyone considering a move to Lewis and Clark 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.

Lewis and Clark 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. Lewis and Clark County's combined mill levy is approximately 740 mills, producing typical homestead effective rates around 0.78%.

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 Lewis and Clark 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, Helena district)

Taxing entity	Rate
Lewis and Clark 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	740.0000
Combined total	740.0000

As of April 27, 2026 · From Montana Department of Revenue — Lewis and Clark County.

Note: Lewis and Clark County is home to Helena (~33,000), Montana’s state capital since the 1894 vote that defeated Anaconda 27,028 to 25,118 (a fiercely-contested election heavily influenced by Marcus Daly’s Anaconda Copper Mining and W.A. Clark’s competing copper interests, with widespread vote-buying allegations on both sides). Helena was founded in 1864 as a gold rush mining camp ("Last Chance Gulch" — the literal Last Chance Placer is now Helena’s downtown pedestrian mall) and remains the only US state capital city built directly on a gold field. The Helena gold camp was one of the richest in American history, producing ~$3.6 billion in gold (in 2020 dollars) over its lifetime.

Note: Lewis and Clark’s 0.78% effective rate sits in the middle of the Montana range, with combined mill levy around 740 reflecting state government concentration (Helena is the seat of all three branches of Montana state government — the State Capitol, the Supreme Court, the Governor’s residence). Median homestead value around $445,000 splits across the first two HB 231 brackets (first $395,400 at 0.76%, remaining at 0.90%), producing typical bills of ~$2,872 on the median primary residence.

Note: The Montana State Capitol (built 1899-1902, expanded 1909-1912) features a copper-clad dome — a deliberate tribute to Montana’s "Copper Kingdom" mining heritage. The capitol rotunda contains four large murals by Charles M. Russell, including "Lewis and Clark Meeting the Indians at Ross’ Hole" (1912). The Helena cathedral (Cathedral of St. Helena, completed 1924) is modeled on the Votivkirche in Vienna and is one of the few neo-Gothic cathedrals in the western United States.

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 Lewis and Clark County

Lewis and Clark County contains 4 incorporated municipalities, ranging from Helena 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 Lewis and Clark County is subject to Lewis and Clark County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Helena County seat	city	33,000
East Helena	city	2,000
Lincoln	Census-designated place	1,100
Augusta	Census-designated place	300

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Helena tax district. Other cities in Lewis and Clark 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 — Lewis and Clark 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 Lewis and Clark County

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

Weird fact

The Last Chance Placer is the only US state capital city pedestrian mall built on the actual site of a former gold-mining placer claim. The original 1864 prospectors — John Cowan, John Crab, D.J. Miller, and Reginald Stanley — were down on their luck and ready to move on; one of them suggested giving the gulch one "last chance," and they discovered substantial gold deposits. The pedestrian mall (closed to vehicle traffic since 1976) preserves much of the 1880s-1890s Victorian commercial architecture from the gold rush period; the city’s downtown skyline is dominated by 1880s brick buildings rather than 20th-century skyscrapers.

Hometown hero

Brian Schweitzer (Montana governor 2005-2013) and Helena political heritage

Helena has produced an outsized share of Montana political figures over the state’s history. Brian Schweitzer (born 1955) — Montana governor from 2005-2013, briefly considered as a potential 2016 Democratic presidential candidate before declining — is closely associated with Helena and the state government during his terms. The "Copper Kings" (Marcus Daly, William A. Clark, F. Augustus Heinze) all maintained Helena political operations during the late-1800s mining era; Clark’s 1899 bribery-driven appointment to the U.S. Senate by the Montana Legislature was so flagrant that it directly contributed to the 17th Amendment (1913 — direct election of senators).

Biggest annual event

Last Chance Stampede & Fair

Held annually for 4 days in late July at the Lewis and Clark County Fairgrounds in Helena since 1869 (one of the oldest continuous fairs west of the Mississippi), the Last Chance Stampede & Fair features a PRCA rodeo, the Last Chance Stampede ProRodeo, and traditional county fair programming. Helena also hosts the Montana Folk Festival (held annually in mid-July in Butte but with substantial Helena participation) and a substantial Montana Capitol Christmas Tree lighting ceremony each early December.

Property Tax in Lewis and Clark County, 2026