How to buy tax-sale property in Montana (2026)

1. 1.Acquire the tax lien by assignment: the county treasurer must assign the tax lien to any person who, after providing proof of mail notice to the person assessed, pays the county the delinquent taxes, including penalties, interest, and costs (Mont. Code Ann. 15-17-323(1)(a))
2. 2.Before paying, send the person assessed the property notice of the proposed payment by certified mail, mailed at least 2 weeks before payment and not earlier than August 15 or more than 60 days before purchasing the assignment, and provide proof of mailing (Mont. Code Ann. 15-17-323(5))
3. 3.If the lien is not redeemed during the redemption period and you apply for a tax deed, the county treasurer must hold a public auction within 60 days, publishing notice that includes the date, time, location, legal description, deposit requirement, minimum opening bid, and domestic-entity proof requirement (Mont. Code Ann. 15-18-220(1))
4. 4.Bid at the auction, which may be conducted electronically; the opening bid equals the redemption amount, amounts paid on the application, tax deed and recording fees, and half of the most recent assessed value (or half of an appraised value), and no bid below the opening bid is accepted (Mont. Code Ann. 15-18-220(2), (6))
5. 5.The high bidder who is not the assignee must post with the county treasurer a nonrefundable deposit of 5% of the bid or $200, whichever is greater, at the time of sale (Mont. Code Ann. 15-18-220(3)(a))
6. 6.Pay the full purchase price and auction costs within 24 hours of the sale, excluding weekends and legal holidays; if you fail to pay, the county treasurer cancels your bid and allows the next highest bidder to purchase (Mont. Code Ann. 15-18-220(3)(c))
7. 7.An entity must provide written proof of domestic entity status; a county treasurer may not sell to a foreign entity (Mont. Code Ann. 15-18-220(7))
8. 8.Upon full payment, the county treasurer issues the tax deed and distributes the funds, including surplus, as provided by law (Mont. Code Ann. 15-18-220(5))

Registration

Required: UnknownUnknown

Not verified from a source yet.

Deposit

Required: YesUnknown$2005% of amount owed

at the time of sale (high bidder who is not the assignee posts the deposit)

Forms

Bidder ID card: UnknownW-9: Unknown

Eligibility

Residency required: UnknownNo delinquent taxes: Unknown

A county treasurer may not sell property at the tax deed auction to a foreign entity, and may not accept an opening bid unless the entity provides written proof that it is a domestic entity (Mont. Code Ann. 15-18-220(7))

Payment

Unknown

Not verified from a source yet.

Sources

• Mont. Code Ann. 15-17-323(1)(a)
• Mont. Code Ann. 15-17-323(5)
• Mont. Code Ann. 15-18-220(1)
• Mont. Code Ann. 15-18-220(2)
• Mont. Code Ann. 15-18-220(3)(a)
• Mont. Code Ann. 15-18-220(3)(c)
• Mont. Code Ann. 15-18-220(5)
• Mont. Code Ann. 15-18-220(6)
• Mont. Code Ann. 15-18-220(7)

Montana is a tax lien state with no auction of the lien itself: the county attaches the tax lien and a private investor acquires it only by assignment from the county treasurer, after paying the delinquent taxes and proving the required certified-mail notice to the assessed owner (Mont. Code Ann. 15-17-323). The public bidding stage comes later, when the assignee (or any third party) can obtain a tax deed only through a county treasurer's public auction, which may be held electronically; the high bidder must beat an opening bid that includes half the assessed or appraised value and must post a nonrefundable deposit of 5% of the bid or $200, whichever is greater, with full payment within 24 hours (15-18-220). Foreign entities are barred and entities must show proof of domestic entity status (15-18-220(7)). The statute does not create a bidder registration system or fee, does not name accepted payment instruments, and does not require bidder identification, a W-9, or residency, so those fields are left unknown.