The Montana Department of Revenue has reopened enrollment for the homestead property tax rate, this time for the 2027 tax year. The portal serves homeowners who weren’t enrolled for 2026, including many whose ownership has changed. For families who hold a home in a trust or LLC, this enrollment period is the right moment to confirm where they stand.
At Montana Elder Law, Inc., we raise this issue whenever a client’s plan involves a home.
What the State Announced
The department opened the 2027 enrollment portal on May 4, 2026, with a March 1, 2027 deadline. It also said processing of 2027 applications would begin in late summer 2026.
According to the state’s enrollment announcement, more than 300,000 properties were auto-enrolled or had applied for the reduced rates. Homes already enrolled for 2026 do not need to re-enroll.
One line in that announcement matters for estate planning. The reduced rate expires at the end of the calendar year whenever ownership changes, and the new owner must enroll by March 1, 2027.
Why Ownership Is the Key Question
Living in the home isn’t enough on its own. Under the Department of Revenue homestead guidance, the property must be your principal residence for at least seven months a year and must be owned by you or your revocable grantor trust.
Revocable Living Trusts
A revocable living trust keeps the rate available when the grantor lives in the home. That’s good news. Probate avoidance and the lower rate can coexist. But deeding a house into a new trust is still a transfer, so enrollment is required.
Irrevocable Trusts and LLCs
Homes owned by irrevocable trusts or LLCs do not qualify. That affects families who used an irrevocable trust for long-term care planning. The asset protection may still be worth it. The higher tax rate is a recurring cost all the same.
Changes That Trigger a New Enrollment
Several events that require enrollment come straight out of an estate plan:
- Deeding a home into a trust
- Adding a child or other relative to the title
- Inheriting a parent’s home
- Moving out or selling the property
Family cabins are a separate matter. A cabin that isn’t a current owner’s principal residence won’t qualify, no matter how long the family has held it.
A homestead declaration filed with the county protects home equity from creditors. It does not enroll you for the reduced tax rate.
Reviewing Your Plan Before March
Deeds, trust documents, and enrollment status should all tell the same story. For Laurel homeowners, a Laurel, MT estate planning lawyer families rely on can catch a mismatch while there is still time to enroll.
If your home sits in a trust or LLC, or its ownership has changed since 2025, contact Montana Elder Law, Inc. to review your plan with an estate planning lawyer Laurel, MT homeowners turn to for clear answers.
