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Updated 2025 Tax Year

Jefferson County
Property Tax Guide

Everything you need to know about property taxes in Jefferson County, MT. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.7% to 1.2% of assessed value (varies by fire district, school district, and special taxing districts)
Exemptions
5+ Available
Section 1

How Property Tax Works

Jefferson County, Montana operates under the state's property tax system, which serves as the primary funding mechanism for local government services including schools, county operations, fire protection, and various special districts. Property owners in Jefferson County can expect effective tax rates that typically range from 0.7% to 1.2% of assessed value, though this varies significantly based on your specific location within the county due to different combinations of special taxing districts.

The county uses Montana's market value assessment system, where properties are assessed at full market value and then subject to various classification rates and potential tax credits. Your actual tax burden depends not only on your property's assessed value but also on which fire districts, school districts, and other special service areas serve your property. The total tax rate of approximately 7.71% (mills) applies to the taxable assessed value after any applicable credits are processed, making Jefferson County's rates relatively moderate compared to other Montana counties.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General Fund~2.50Basic county services, administration, law enforcement
School Districts~3.50-4.50K-12 education funding (varies by district)
Fire Districts~0.30-0.80Fire protection and emergency services
Library Districts~0.15-0.25Public library services
Conservation Districts~0.05-0.10Natural resource conservation
Special Assessments~0.20-0.50Road maintenance, water/sewer districts

Total Effective Rate: ~7.71 mills for Levy Year 2024-2025

Note: Actual rates vary by location within Jefferson County based on which special taxing districts serve your property. Rural properties may have different fire district rates, while properties in incorporated areas may have additional municipal taxes.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Jefferson County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Jefferson County are triggered when there are significant changes to a property during the tax year, most commonly new construction, major improvements, or changes in ownership that reveal updated market values. These taxes represent the difference between what was originally billed and what should have been billed based on the property's current status.

For example, if you complete a $50,000 home addition in March, the county assessor will issue a supplemental assessment for the increased value. The supplemental tax is calculated by applying the current mill rate to the additional assessed value, prorated for the portion of the tax year remaining after the improvement was completed. If your addition added $50,000 in assessed value and was completed halfway through the tax year, you would owe approximately $193 in supplemental taxes ($50,000 × 0.0771 ÷ 2), due within 30 days of the supplemental bill's mailing date.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied): -$0 to -$10,800
  • Net Taxable Value: $289,200
  • Annual Tax: $2,230 (289,200 × 0.0771)
  • Monthly Escrow: $186

Property Value: $600,000

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): -$0 to -$21,600
  • Net Taxable Value: $578,400
  • Annual Tax: $4,460 (578,400 × 0.0771)
  • Monthly Escrow: $372

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applied): -$0 to -$36,000
  • Net Taxable Value: $964,000
  • Annual Tax: $7,432 (964,000 × 0.0771)
  • Monthly Escrow: $619

Note: Homestead credits require annual application and limit assessment increases rather than providing direct dollar reductions. Actual credit amounts depend on assessment growth patterns and application approval.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Jefferson County require borrowers to maintain escrow accounts for property tax payments, collecting monthly deposits equal to 1/12th of the annual tax bill. Lenders typically pay the first half of your property taxes by the November 30 deadline and the second half by May 31 of the following year. Your lender will receive tax bills directly from the Jefferson County Treasurer's office and should handle payments automatically.

It's important to verify that your lender has current contact information with the county and receives bills promptly. You can check payment status through the Jefferson County Treasurer's online system or by calling their office directly. If your escrow account shows a shortage during the annual analysis, your monthly payment will increase to cover the deficiency plus build an adequate reserve. Conversely, surpluses over $50 are typically refunded to borrowers or used to reduce future monthly payments.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Jefferson County property taxes due for the 2024-2025 tax year? A: First half payment is due November 30, 2024, and second half is due May 31, 2025. You can pay the full year by November 30 to avoid a second payment.

Q: What tax credits are available and do I need to apply? A: The primary credit is the Homestead Credit, which caps assessment increases for qualifying primary residences. This requires annual application with the Jefferson County Assessor by April 15. Additional credits may be available for disabled veterans, elderly residents, and agricultural properties - all requiring separate applications.

Q: How does the Homestead Credit work? A: The Homestead Credit doesn't reduce your property's market value but limits how much your taxable assessment can increase each year (typically 2%). You must apply annually and the property must be your primary residence as of January 1.

Q: When are properties reassessed in Jefferson County? A: Montana conducts reappraisals on a 6-year cycle. Jefferson County properties are typically reassessed every 6 years, with annual updates for new construction and improvements.

Q: What happens if I pay my taxes late? A: Late payments incur penalties of 2% per month up to a maximum of 24% annually. After three years of delinquency, the county may initiate tax deed proceedings.

Q: Can I pay property taxes online? A: Yes, Jefferson County offers online payment through their official website. Electronic payments over $50,000 will be mandatory starting January 1, 2026, under Montana law.

Q: Why do special district taxes vary across the county? A: Jefferson County contains multiple fire districts, school districts, and other special service areas. Your tax rate depends on which combination of districts serves your specific property location.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Jefferson County Tax Appeal Board by the third Monday in June. You'll need evidence supporting your claim that the assessed value exceeds market value, such as recent comparable sales or professional appraisals.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Jefferson County Assessor & Treasurer - Property Details - 2026trueweb.jeffcowa.us
02
County
Annual Property Tax Changes by Countyrevenuefiles.mt.gov
03
County
2025 Median Property Value Changes by Countyrevenue.mt.gov
04
Property Assessmentrevenue.mt.gov
05
State
Real Estate Property Tax Information - Butte-Silver Bowco.silverbow.mt.us
06
County
Jefferson County Montana: Homejeffersoncounty-mt.gov
07
Using a Homestead Declaration to Protect Your Home from ...jeffersoncounty-mt.gov
08
Tax Doc
Property Taxesgov.mt.gov
09
County
Property Tax Exemptions - Jefferson County - Illinois.govjeffersoncounty.illinois.gov
10
State
State Tax Classjeffco.us
All sources verified as of 2025 Tax Year

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