{"data":{"id":"us-mt/15-30-2338","jurisdiction":"us-mt","citation":"15-30-2338","heading":"Residential property tax credit for elderly -- eligibility -- disallowance or adjustment.","body":"(1) In order to be eligible to make a claim under 15-30-2337 through 15-30-2341, an individual:\n(a) must have reached age 62 or older during the claim period for which relief is sought;\n(b) must have resided in Montana for at least 9 months of that period;\n(c) must have occupied one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months of the claim period; and\n(d) must have less than $45,000 of gross household income.\n(2) A person is not disqualified as a claimant if the person changes residences during the claim period, provided that the person occupies one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months during the claim period.\n(3) A claim is disallowed if the department finds that the claimant received title to the claimant's homestead primarily for the purpose of receiving benefits under 15-30-2337 through 15-30-2341.\n(4) When the landlord and tenant have not dealt at arm's length and the department judges the gross rent charged to be excessive, the department may adjust the gross rent to a reasonable amount.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 23. Specific Tax Credits and Tax Checkoffs"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0230/section_0380/0150-0300-0230-0380.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:16Z","sha256":"8628c0673e252ac8c894b7962182f6453fc51a01514da3f0555ba6f94661939a","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2337","next":"us-mt/15-30-2339"},"notice":"GroundRules: Original legal text. Not legal advice."}