Bill > HB785

This bill revises Montana state law regarding how manufactured homes can be considered improvements to real property for tax purposes. The bill maintains the existing process for most manufactured homes, which requires removing the running gear, permanently attaching the home to a foundation, placing it on owned or permitted land, and recording a statement of intent with the county. The key change is adding a new provision for manufactured homes built before October 1, 2005, that have missing or removed factory-installed identification tags. For these older homes, owners can still have them classified as real property improvements if they remove the running gear, attach the home to a permanent foundation, place it on owned or permitted land, and record a statement of intent along with documentation from the department of revenue proving the home has been taxed as real property for at least one year. The bill aims to provide a flexible alternative process for older manufactured homes that might have difficulty meeting the original documentation requirements, ensuring these homes can still be treated like other residential properties for tax and lending purposes. The bill takes effect immediately upon passage and approval.

Budget and Finance

https://bills.legmt.gov/#/laws/bill/2/LC2347