56 counties · 2024 · Montana Department of Revenue
Montana property tax mill levies by county
Montana's Department of Revenue publishes each county's mill levies by part for tax year 2024, but no total rate: the state, county and county-wide school levies apply across a county, while school district, fire district and city levies are averages. The county government levy alone runs from 62.32 mills in Madison County to 515.83 mills in Big Horn County, on taxable value rather than market value. Every figure is from Table 6.13 of the Department's 2022-2024 biennial report.
- 1Highest county government levy Big Horn 515.83 mills
- 2Middle Missoula 186.54 mills
- 3Lowest county government levy Madison 62.32 mills
- 4Counties ranked 56
What the figures are
This page reproduces the Department of Revenue's mill levies for each county by part, in mills (dollars per $1,000 of taxable value), with the tax dollars they raised. The state, county and county-wide school levies apply across the whole county; the local school, miscellaneous and fire district, and city figures are averages across the districts in the county. The table prints no total rate, so this page gives none and does not add the parts. Period: tax year 2024 (bills November 2024 and May 2025), from the Department of Revenue's 2022-2024 biennial report, the latest published (the 2024-2026 report, which would carry tax year 2025, was not yet listed on October 26, 2026).
State assessed mills. State assessed mills include: 6 mills for the university system, 33 mills for elementary equalization and BASE program support, 22 mills for high school equalization and Base program support, 40 mills for state equalization aid to public schools, and 1.5 mills to support vocational-technical education. (Table 6.13, footnote 1)
City average mills. Total taxes from mill levies of all cities/towns within a county divided by total taxable value of the cities/towns. (Table 6.13, footnote 2)
- Mills apply to taxable value, not market value, so they cannot be read as a percentage of what a property is worth.
- Most counties show 101 state mills; Cascade, Lewis & Clark, Missoula, Silver Bow and Yellowstone show 102.5, which matches the footnote's 1.5 vocational-technical mills.
- The table's statewide row prints total taxes and fees of $2,588,468,287, but its own components, and the 56 county totals, add up to $2,593,035,431, $4,567,144 more. This page uses the sum of the county totals and does not repeat the printed statewide figure as a total.
All 56 counties, 2024
Ranked by county government levy (dollars per $1,000 of taxable value), highest first. Click a heading to sort.
| # | County | State | County | County-wide school | Local school (avg.) | Misc. & fire (avg.) | City (avg.) | All taxes & fees |
|---|---|---|---|---|---|---|---|---|
| 1 | Big Horn | 101.00 | 515.83 | 36.70 | 199.86 | 7.71 | 183.68 | $24,404,904 |
| 2 | Garfield | 101.00 | 410.10 | 49.40 | 89.45 | 0.00 | 167.87 | $5,947,897 |
| 3 | Sheridan | 101.00 | 366.79 | 17.21 | 245.67 | 30.43 | 289.85 | $11,714,018 |
| 4 | Prairie | 101.00 | 337.80 | 12.16 | 130.93 | 1.88 | 240.24 | $4,033,342 |
| 5 | Toole | 101.00 | 317.98 | 30.10 | 175.68 | 9.20 | 225.18 | $16,163,791 |
| 6 | McCone | 101.00 | 316.96 | 33.13 | 186.56 | 0.32 | 420.23 | $5,679,382 |
| 7 | Daniels | 101.00 | 305.09 | 17.86 | 214.53 | 74.55 | 285.17 | $5,719,636 |
| 8 | Blaine | 101.00 | 304.83 | 29.47 | 198.09 | 4.32 | 351.31 | $13,371,723 |
| 9 | Petroleum | 101.00 | 290.73 | 43.62 | 201.54 | 7.83 | 256.75 | $1,354,233 |
| 10 | Roosevelt | 101.00 | 281.10 | 25.42 | 145.88 | 20.11 | 306.59 | $20,552,963 |
| 11 | Glacier | 101.00 | 270.60 | 27.74 | 198.04 | 7.84 | 286.86 | $21,882,244 |
| 12 | Deer Lodge | 101.00 | 251.19 | 22.78 | 167.05 | 33.75 | 26.56 | $19,114,210 |
| 13 | Silver Bow | 102.50 | 249.63 | 20.34 | 161.59 | 54.86 | 57.76 | $75,915,326 |
| 14 | Custer | 101.00 | 244.36 | 18.01 | 225.01 | 0.00 | 248.68 | $21,352,356 |
| 15 | Powder River | 101.00 | 244.19 | 0.00 | 107.16 | 2.23 | 152.80 | $5,181,442 |
| 16 | Liberty | 101.00 | 242.17 | 23.11 | 140.68 | 9.95 | 154.32 | $5,572,112 |
| 17 | Pondera | 101.00 | 238.29 | 29.48 | 144.40 | 14.80 | 94.63 | $13,099,243 |
| 18 | Phillips | 101.00 | 237.57 | 25.40 | 216.84 | 6.10 | 261.07 | $12,046,221 |
| 19 | Treasure | 101.00 | 219.31 | 32.47 | 148.91 | 2.40 | 486.91 | $2,987,196 |
| 20 | Mineral | 101.00 | 208.04 | 13.28 | 196.23 | 24.88 | 187.36 | $8,781,359 |
| 21 | Richland | 101.00 | 199.94 | 0.00 | 105.46 | 0.00 | 176.61 | $31,776,719 |
| 22 | Dawson | 101.00 | 196.46 | 27.49 | 351.37 | 13.82 | 253.66 | $22,566,058 |
| 23 | Wheatland | 101.00 | 193.71 | 27.24 | 108.37 | 0.00 | 169.66 | $8,497,363 |
| 24 | Hill | 101.00 | 192.38 | 31.32 | 208.54 | 12.11 | 231.27 | $31,348,143 |
| 25 | Musselshell | 101.00 | 189.96 | 1.80 | 96.86 | 9.09 | 165.91 | $7,204,359 |
| 26 | Chouteau | 101.00 | 187.99 | 27.83 | 147.94 | 14.37 | 228.14 | $16,813,553 |
| 27 | Meagher | 101.00 | 186.72 | 19.71 | 179.99 | 11.38 | 112.40 | $5,828,513 |
| 28 | Missoula | 102.50 | 186.54 | 24.42 | 210.14 | 74.17 | 239.90 | $309,746,287 |
| 29 | Lewis & Clark | 102.50 | 185.44 | 22.35 | 203.00 | 13.77 | 154.12 | $155,892,749 |
| 30 | Sweet Grass | 101.00 | 180.53 | 22.93 | 81.00 | 17.69 | 121.67 | $13,148,641 |
| 31 | Powell | 101.00 | 177.94 | 14.51 | 156.54 | 0.00 | 110.02 | $13,475,827 |
| 32 | Broadwater | 101.00 | 177.42 | 11.26 | 166.44 | 14.13 | 52.93 | $14,624,244 |
| 33 | Golden Valley | 101.00 | 168.29 | 41.25 | 153.14 | 3.36 | 100.46 | $3,617,675 |
| 34 | Valley | 101.00 | 159.66 | 23.26 | 237.33 | 18.41 | 301.13 | $20,928,998 |
| 35 | Sanders | 101.00 | 157.03 | 22.35 | 141.86 | 24.21 | 237.73 | $25,340,391 |
| 36 | Fergus | 101.00 | 153.38 | 25.93 | 153.91 | 15.75 | 199.11 | $30,917,368 |
| 37 | Cascade | 102.50 | 152.37 | 21.95 | 197.98 | 19.21 | 208.57 | $152,188,176 |
| 38 | Lake | 101.00 | 151.60 | 24.45 | 134.86 | 31.69 | 150.99 | $59,794,305 |
| 39 | Granite | 101.00 | 149.23 | 20.20 | 91.40 | 38.71 | 112.80 | $10,221,097 |
| 40 | Teton | 101.00 | 148.77 | 29.33 | 180.83 | 0.23 | 125.77 | $12,384,481 |
| 41 | Wibaux | 101.00 | 146.61 | 7.17 | 62.05 | 11.53 | 208.26 | $12,731,941 |
| 42 | Beaverhead | 101.00 | 144.51 | 17.28 | 159.93 | 14.53 | 175.84 | $19,057,165 |
| 43 | Stillwater | 101.00 | 143.98 | 27.20 | 114.65 | 23.28 | 173.20 | $35,377,230 |
| 44 | Carbon | 101.00 | 136.72 | 22.06 | 134.71 | 19.17 | 102.63 | $30,725,797 |
| 45 | Yellowstone | 102.50 | 136.22 | 23.25 | 201.86 | 5.18 | 207.88 | $341,656,455 |
| 46 | Jefferson | 101.00 | 130.98 | 43.61 | 160.74 | 30.65 | 123.79 | $24,571,415 |
| 47 | Judith Basin | 101.00 | 128.87 | 21.60 | 150.91 | 12.22 | 128.30 | $10,700,633 |
| 48 | Fallon | 101.00 | 125.40 | 0.00 | 56.10 | 5.84 | 225.37 | $18,723,031 |
| 49 | Lincoln | 101.00 | 119.37 | 18.30 | 122.31 | 18.46 | 127.61 | $27,067,170 |
| 50 | Ravalli | 101.00 | 116.84 | 16.63 | 145.37 | 20.57 | 162.35 | $67,582,076 |
| 51 | Rosebud | 101.00 | 110.46 | 19.59 | 76.39 | 49.00 | 182.81 | $29,109,376 |
| 52 | Flathead | 101.00 | 100.87 | 22.51 | 159.26 | 22.80 | 114.58 | $256,582,923 |
| 53 | Park | 101.00 | 94.16 | 21.54 | 106.36 | 12.62 | 150.91 | $41,150,603 |
| 54 | Carter | 101.00 | 90.04 | 5.84 | 22.26 | 0.00 | 307.53 | $16,517,337 |
| 55 | Gallatin | 101.00 | 87.24 | 23.23 | 135.64 | 28.12 | 153.15 | $341,413,025 |
| 56 | Madison | 101.00 | 62.32 | 5.04 | 19.30 | 24.23 | 101.60 | $78,880,709 |
Statewide: the 56 county totals add up to $2,593,035,431 of taxes and fees; the table's printed statewide total is $2,588,468,287, which does not match its own parts.
Montana's table prints no total rate and its mills apply to taxable value, not market value, so no example bill is computed.
How to appeal an assessment in Montana
- Request an informal review from the Department of Revenue on Form AB-26: within 30 days from the date on the classification and appraisal notice.
- Or appeal directly to the County Tax Appeal Board through the county clerk and recorder: within 30 days of the notice date.
- Further appeal to the Montana Tax Appeal Board; its decisions are final unless taken to district court: the Department's page gives no deadline for this step.
The Department's page also cites MCA 15-1-402 for paying disputed taxes under protest. Sources: Montana Department of Revenue, Property Informal Review and Formal Appeal Process, read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.
Questions
What is the property tax rate in Montana?
The Department of Revenue publishes no total rate per county. Its 2024 table gives each levy in mills on taxable value; the county medians are state 101.00, county 185.99, county-wide school 22.65, local school (avg.) 153.53, misc. & fire (avg.) 13.80, city (avg.) 176.23. The state, county and county-wide school levies apply to the whole county; the others are averages across districts, so they cannot simply be added for a given property.
Which Montana county has the highest county levy?
Big Horn County, at 515.83 mills for county government in 2024; Madison County is lowest at 62.32 mills. That is the county government's levy only, not the whole rate a property pays.
How do local school (average) and county figures compare in Montana?
In 17 of the 56 counties ranked here the local school (average) figure is higher than the county figure. The median local school (average) figure is 153.53 and the median county figure 185.99; the widest gap is in Garfield County (89.45 against 410.10).
How do I appeal a property assessment in Montana?
Request an informal review from the Department of Revenue on Form AB-26: within 30 days from the date on the classification and appraisal notice. Or appeal directly to the County Tax Appeal Board through the county clerk and recorder: within 30 days of the notice date. Further appeal to the Montana Tax Appeal Board; its decisions are final unless taken to district court: the Department's page gives no deadline for this step. Source: Montana Department of Revenue.
Other states
Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.
Source: Montana Department of Revenue, Biennial Report July 1, 2022 - June 30, 2024, Property Taxes, Table 6.13: Property Tax Summary by County, Tax Year 2024 (Mills and revenue for each levy component (state, county, county-wide school, local school average, misc. and fire district average, city average), SIDs and fees, and total taxes and fees for all 56 counties, tax year 2024; read twice, both reads identical). Checks: the table was read twice, independently, and both reads agreed on every column compared for all 56 counties; for every county the component revenues plus SIDs and fees equal its printed Total of All Taxes & Fees within $2 (rounding); every county shows 101 or 102.5 state mills, as the footnote explains; no county's county levy lies outside three interquartile ranges of the others and no two neighbouring rows repeat the same figures. Last checked October 26, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.