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Montana tax sales: the season preview

Quick answerMontana sells tax lien certificates for unpaid property taxes. Lien buyers can earn 10% per year (5/6 of 1% per month) plus a 2% penalty on the delinquent amount (MCA 15-16-102). Redemption: 3 years from attachment of the tax lien, ending the first working day in August (MCA 15-18-111(1)); 2 years for property subdivided as a residential or commercial lot with delinquent special improvement district / rural SID assessments and no habitable dwelling or commercial structure on it (MCA 15-18-111(2)) Sales: No conventional auction in most counties: the county attaches the lien no later than the first working day in August (notice by the last Monday in June) and holds it; investors acquire it thereafter by assignment from the county treasurer (MCA 15-17-323) Governing law: Montana Code Annotated Title 15, Chapters 16-18 (MCA 15-16-102; 15-17-121 et seq., 15-17-323; 15-18-111; 15-18-211, 15-18-219 to 15-18-221).

What's actually for sale

Montana sells tax lien certificates. Montana is assignment-based, not bid-based: there is generally no bidder registration, deposit or rate bidding, and the assignee must first mail the statutory notice of pending assignment (MCA 15-17-323) and pay taxes, penalty, interest, costs and the county assignment fee. CORRECTION to common summaries: the 2-year period is not a general 'abandoned property' rule — it is the vacant subdivided-lot / delinquent SID-assessment rule in 15-18-111(2). For residential property, the deed stage is a statutory public auction: after the redemption period expires the assignee applies for a tax deed under MCA 15-18-219 (paying other liens, delinquent and current taxes, plus a $25 fee, with notice to interested parties), and the county treasurer must hold a public auction in the county within 60 days of the application (MCA 15-18-220, as amended by SB 306, 2025). The opening bid equals the redemption amount + the assignee's 15-18-219 payments + deed/recording fees + one-half of the most recent assessed (or appraised) value of the land and dwelling; payment is due within 24 hours, and if the auction fails the assignment is cancelled. Proceeds are distributed under MCA 15-18-221 (assignee repaid its amounts; surplus to the legal titleholder of record). Non-residential property still follows the direct-deed route of MCA 15-18-211.

The rate that decides your return

10% per year (5/6 of 1% per month) plus a 2% penalty on the delinquent amount (MCA 15-16-102)

The clock you're investing against

Sale schedule: No conventional auction in most counties: the county attaches the lien no later than the first working day in August (notice by the last Monday in June) and holds it; investors acquire it thereafter by assignment from the county treasurer (MCA 15-17-323)

Redemption: 3 years from attachment of the tax lien, ending the first working day in August (MCA 15-18-111(1)); 2 years for property subdivided as a residential or commercial lot with delinquent special improvement district / rural SID assessments and no habitable dwelling or commercial structure on it (MCA 15-18-111(2))

Where the sales happen

Mostly in-person / direct assignment through the county treasurer, No statewide online auction platform for the lien assignment. Lists post on the county's schedule, change as owners redeem, and registration typically closes before sale day — the investors who see the list first set the market.

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Deep dives: Montana laws · Montana investing guide · Montana sale calendar. Law verified 2026-10-30.