MT Department of Revenue requires personal and business property to be reported for personal property tax evaluation by March 1st. Personal property is reported via the MT DOR TransAction Portal (TAP) website. If you're having trouble filing the report online, instructional video are provided. Or, feel free to call our office for filing assistance.

Personal property includes:
  • Business equipment
  • Mining and manufacturing machinery
  • Agricultural implements and equipment
  • Furniture
  • Fixtures
  • All other property not included in any other property class

Detailed lists of equipment by category can be found on the Personal Property Equipment List:
Furniture, Fixtures, and Miscellaneous Equipment
Heavy Equipment
Manufacturing and Mining Equipment
Farm and Ranch Equipment
Oil and Gas Equipment

Please note: Property that has been “depreciated out” for income tax purposes is still taxable for property tax purposes.

Any property you own, possess, or control at midnight on January 1 is taxable for that year.

Please report your personal property in our TransAction Portal before March 1 to avoid a penalty equal to 20% of the depreciated personal property value.


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