{"data":{"id":"us-mt/15-6-228","jurisdiction":"us-mt","citation":"15-6-228","heading":"Property subject to registration fee.","body":"The following property that is subject to a registration fee is exempt from property taxation:\n(1) truck canopy covers or toppers and campers;\n(2) motor homes;\n(3) all watercraft;\n(4) all trailers, semitrailers, pole trailers, and travel trailers as those terms are defined in 61-1-101;\n(5) all vehicles registered under 61-3-456;\n(6) (a) buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors, including buses, trucks, and truck tractors apportioned under Title 61, chapter 3, part 7; and\n(b) personal property that is attached to a bus, truck, or truck tractor that is exempt under subsection (6)(a);\n(7) motorcycles and quadricycles; and\n(8) light vehicles as defined in 61-1-101.","path":["TITLE 15. TAXATION","CHAPTER 6. PROPERTY SUBJECT TO TAXATION","Part 2. Tax-Exempt Property"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0060/part_0020/section_0280/0150-0060-0020-0280.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:42Z","sha256":"e427e173266571593d6f1e2fd3fe56108c081a537dbfd69e67c9c3706f8ff749","source_id":"us-mt","stale":false,"prev":"us-mt/15-6-227","next":"us-mt/15-6-229"},"notice":"GroundRules: Original legal text. Not legal advice."}