Tyler v. Hennepin County
2023A U.S. Supreme Court case holding that a government may not take more property than is owed in taxes, which has influenced how states handle surplus funds from tax sales.
MT
Montana
Tax Deed
Montana operates a tax lien assignment system where counties attach liens to delinquent properties on the first working day of August. Investors may purchase these liens from the county treasurer after providing mandatory notice to the owner. If unredeemed after 36 months, the assignee may apply for a tax deed, triggering a public auction.
| Upcoming auctions | 0 |
| Counties covered | 56 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Tax lien assignment
- Redemption period
- 36 months (standard)
- Interest rate
- 10% annually
- Penalty
- 2% flat
- Sale frequency
- Annual (August)
- Minimum bid
- Taxes + penalties + interest + costs
- Deed type
- Tax deed
Statutory framework
| Sale Type | Tax Lien |
| Redemption Period | The redemption period is generally 36 months from the date of the first day of the tax lien sale. For property subdivided as a residential or commercial lot upon which special improvement district assessments are delinquent and upon which no habitable dwelling or commercial structure is situated, the redemption period is 24 months. Redemption may also be made within 60 days following the giving of the notice required in MCA § 15-18-212, whichever is later. |
| Penalty / Interest | Delinquent taxes accrue a 2% penalty immediately upon becoming delinquent. Interest is charged at a rate of 5/6 of 1% per month (10% annually) until paid. |
| Jurisdiction Type | County |
| Jurisdiction Count | 56 |
| Typical Sale Month | August |
| Assessor Portal | — |
| GIS Portal | — |
| Tax Portal | — |
Sale mechanics
Montana utilizes an assignment process rather than a traditional public auction for tax liens. The county attaches the lien, and third parties may apply to the county treasurer to purchase the lien. Bidder registration varies by county and generally requires proof of mailing a notice of pending assignment to the property owner at least 14 days but not more than 60 days prior to the assignment purchase. The minimum bid is the amount of all delinquent taxes, penalties, interest, and costs. Certified funds are typically required at the time of assignment.
Post-sale obligations
The assignee does not take possession immediately. If the lien is not redeemed, the assignee must apply for a tax deed. The assignee must comply with strict statutory notice requirements (MCA § 15-18-212) before applying for a tax deed. The assignee has no right to enter or maintain the property during the redemption period. The primary risk is redemption by the owner, which results in the assignee receiving their investment back plus interest, but not the property.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a Montana tax deed purchase.
Estimated cost$4,000
Timeline6 mo.
Notable counties
Key Montana counties for tax deed investors.
Gallatin County
Known for high volume and clear, published timelines for the assignment process.
Flathead County
Provides detailed procedural manuals for the assignment process.
Recent statutory changes
- SB 253 (Effective May 15, 2019): Significantly revised the tax lien and tax deed process, including requirements for auctioning tax deeds to the highest bidder and providing for the distribution of surplus funds.
How to bid at a Montana tax deed auction
Step-by-step process for participating in Montana tax deed sales.
- 1
Research delinquent list
Identify properties with delinquent taxes from the county treasurer's list.
- 2
Send required notice
Mail the mandatory notice of pending assignment to the property owner via certified mail.
- 3
Verify notice timing
Ensure the notice was mailed at least 14 days, but not more than 60 days, before the assignment purchase.
- 4
Submit assignment application
Apply to the county treasurer to purchase the tax lien assignment.
- 5
Pay required funds
Provide the total amount of delinquent taxes, penalties, interest, and costs to the treasurer.
- 6
Receive certificate
Obtain the tax lien assignment certificate from the county treasurer.
Applicable statutes
Primary statute sections governing tax deed sales in Montana.
MCA § 15-16-102
Governs the timing of tax payments, delinquency, and the interest/penalty structure.
MCA § 15-17-125
Governs the attachment of the tax lien by the county.
MCA § 15-17-323
Governs the assignment of the tax lien to a third party.
MCA § 15-18-111
Defines the redemption period for tax liens.
MCA § 15-18-211
Governs the application for and issuance of a tax deed.
Notable case law
Landmark court decisions affecting Montana tax deed investors.
Frequently asked questions
Common questions from Montana tax deed investors.
- The redemption period is 36 months from the date of the tax lien sale (or 24 months for certain undeveloped lots). During this time, the owner may pay the delinquent amount to redeem the property.
- Yes, a quiet title action is generally necessary to clear title defects and obtain title insurance after receiving a tax deed.
- The most significant risk is a procedural error in the notice requirements, which can lead to a court setting aside the tax deed.
- The owner may bring a quiet title action to challenge the validity of the tax deed if they believe statutory procedures were not followed.
- If a tax deed is applied for and the redemption period has expired, the property is auctioned to the highest bidder.
- No, the tax lien assignment process does not grant the right to enter or inspect private property.
How does Montana's redemption period work?
Do I need a quiet title action?
What title risks should a buyer know?
What happens if the owner challenges the sale?
How are tax deed auctions conducted?
Can I inspect properties before bidding?
Title Risk Flags
Notice Defects: Failure to strictly follow statutory notice requirements (MCA § 15-18-212) can void the entire tax deed process. Bankruptcy: If the property owner files for bankruptcy, the tax lien process is typically stayed.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.