{"data":{"id":"us-mt/15-30-2341","jurisdiction":"us-mt","citation":"15-30-2341","heading":"Residential property tax credit for elderly -- limitations -- denial of claim.","body":"(1) Only one claimant per household in a claim period under the provisions of 15-30-2337 through 15-30-2341 is entitled to relief.\n(2) Except as provided in subsection (3), a claim for relief may not be allowed for any portion of property taxes billed or rent-equivalent taxes paid that is derived from a public rent or tax subsidy program.\n(3) Except for dwellings rented from a county or municipal housing authority, a claim for relief may not be allowed on rented lands or rented dwellings that are not subject to Montana property taxes during the claim period.\n(4) A person filing a false or fraudulent claim under the provisions of 15-30-2337 through 15-30-2341 must be charged with the offense of unsworn falsification to authorities pursuant to 45-7-203. If a false or fraudulent claim has been paid, the amount paid, penalties, and interest may be recovered as provided in 15-1-216.","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_0410/0150-0300-0230-0410.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:16Z","sha256":"a9d2273cd4730a5ea65cf4a2e771a1f7bc9aa340653f30c5d23175749b0b76f9","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2340","next":"us-mt/15-30-2342"},"notice":"GroundRules: Original legal text. Not legal advice."}