Death & Survivor Benefits

Montana Property Tax Assistance for an Unmarried Surviving Spouse

The same rate reduction on the surviving spouse’s own income table, which is lower than the veteran’s. It reaches a death on active duty and a death from a service-connected disability, not only the death of a veteran already rated 100 percent.

Also called: surviving spouse, property tax, 15-6-311, unremarried, killed on active duty, MDV, widow.

For: Survivor.

Where it applies

Written for the jurisdictions listed here.

MontanaState

Section 15-6-311 carries a second, separate income table for an unmarried surviving spouse, and it is materially lower than the veteran's. For tax year 2027 the Department of Revenue puts the full 100 percent reduction at $41,379 or less, with the benefit running out above $56,276. The comparable single-veteran figures are $49,654 and $64,551. A widowed spouse is held to a tighter income limit than the veteran was. The qualifying route is wider than most summaries suggest. Subsection (4)(c) requires a letter from VA showing any one of three things: that the veteran was rated 100 percent disabled or was paid at the 100 percent rate at the time of death, or that the veteran died while on active duty, or that the veteran died as a result of a service-connected disability. The second and third of those do not require the veteran to have held a 100 percent rating at all. A spouse whose husband or wife was killed on active duty, or who died of a service-connected condition while rated at 40 percent, qualifies. The spouse must be the owner and occupant of the home and must not have remarried. Section 15-6-301(1)(c) makes the Department's annual verification a live thing: participation is terminated on death or on loss of status as a qualified veteran or veteran's spouse, so remarriage ends it rather than merely failing the next test. Everything else follows the veteran program. Seven months of occupancy, no ceiling on the value of the home, an April 15 application for the first year, automatic renewal by annual verification, and the same discretion under 15-6-302(9) for unusual income, which for a survivor expressly includes income used for funeral expenses. That last point matters for the first year: money drawn to pay for a funeral is the kind of one-off income the Department is authorised to look past. The Department must also award whichever property tax assistance program gives the greater benefit, so a surviving spouse who is also elderly or on a limited income is considered against the general program at the same time.

Thresholds

Thresholds for Montana Property Tax Assistance for an Unmarried Surviving Spouse
Gate	Rule
Unmarried surviving spouse, owner and occupant	The spouse must own and occupy the home as a primary residence for at least seven months of the year and must not have remarried. Remarriage terminates participation at the Department’s annual verification rather than merely failing a later test.
Three qualifying deaths, not only a 100 percent rating	A VA letter must show that the veteran was rated 100 percent or paid at the 100 percent rate at the time of death, or died while on active duty, or died as a result of a service-connected disability. The second and third routes do not require the veteran to have held a 100 percent rating.
A lower income table than the veteran’s	For tax year 2027 the full 100 percent reduction runs to $41,379 and the benefit ends above $56,276, against $49,654 and $64,551 for a single veteran. The figures are adjusted annually by the PCE inflation factor.

Documents the source lists

What the official source lists for an application, and where to get each document. It is a reference read from the source, not a full list of what the office may ask for; check with the office or an accredited representative before you apply. Needed means the source asks for it; Helps means the source calls it optional or says it speeds things up.

Needed Letter from VA showing the veteran was rated 100% or paid at that rate, died on active duty, or died of a service-connected disability
Where to get it Download it on VA.gov under Download VA letters, or call VA at 800-827-1000 and ask for one by mail.
Listed by Montana Disabled Veteran Assistance Program, Department of Revenue read 2026-10-10

Sources

Legislation

Law the tracker is watching for this entry. See the legislation tracker for every jurisdiction.

House Bill 231 and Senate Bill 542 (2025) Cut residential property tax rates, and with them the value of the disabled veteran program

Catalog reconciledEnactedFigure moved

Signed 2025-05-13

Introduced Done, 2025-01-16, step 1 of 6
In committee Done, 2025-01-16, step 2 of 6
Passed one chamber Done, 2025-02-27, step 3 of 6
Passed both chambers Done, 2025-04-30, step 4 of 6
Signed by the governor Done, 2025-05-13, step 5 of 6
In effect Done, 2025-05-13, step 6 of 6

Restricts benefits Lowers residential rates, and the disabled veteran benefit is a percentage of the rate, so the average benefit fell from $2,335 to $1,913.

The 2025 property tax rewrite replaced the flat residential rate with a tiered homestead structure for primary residences and long-term rentals. Because the disabled veteran benefit is a percentage reduction of the rate rather than an exemption of value, cutting the rate cuts the benefit. Department of Revenue data reported by the Revenue Interim Committee shows the average disabled veteran benefit falling from $2,335 in 2024 to $1,913 in 2025, and the total benefit to participants falling from $8.07 million to $6.91 million, even though the number of participants rose from 3,455 to 3,612. This is the clearest example in the catalog of a general tax cut reducing a veteran benefit, and it is why the entry states the reduction as a percentage rather than a dollar figure.

Sponsor

Touches Mont. Code Ann. § 15-6-134 · Mont. Code Ann. § 15-6-311

Also touches

Montana Disabled Veteran Property Tax Assistance (MDV)

Official record

Ch. 672, L. 2023 (House Bill 325) Gave the disabled veteran property tax program a discretion for unusual increases in income

Catalog reconciledEnactedScope changed

Signed 2023-05-19

Introduced Done, 2023-01-25, step 1 of 6
In committee Done, 2023-01-26, step 2 of 6
Passed one chamber Done, 2023-02-21, step 3 of 6
Passed both chambers Done, 2023-05-01, step 4 of 6
Signed by the governor Done, 2023-05-19, step 5 of 6
In effect Done, 2023-05-19, step 6 of 6

Expands benefits Keeps a disabled veteran in the property tax assistance program through an unusual one-time increase in income.

Revised the disabled veteran property tax assistance program to provide for continued eligibility where an unusual increase in income occurs, which is now 15-6-302(9). The Department of Revenue may look past income above the applicant’s normal annual figure spent on funeral or medical expenses, including major medical expenses of an immediate family member, on major home repairs, vehicle replacement, or education and career training, and on any other unusual factual circumstance. Tracked because this is the only route back for a veteran who is disqualified by a one-year income spike, and because it appears in no summary of the program, including the Department’s own page.

Sponsor

Touches Mont. Code Ann. § 15-6-302

Also touches

Montana Disabled Veteran Property Tax Assistance (MDV)

Official record

Updated

Last updated 2026-09-29.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.