Notice

2023 Supplemental Real Estate Taxes will be mailed the last week of March

The Montana Supreme Court determined that the Department of Revenue has the authority to direct counties to levy above the current mill levy calculation limitation each year if reserved mills are determined to be available. The Department has verified that the school equalization mills—under the statutory limitations that adjust mills down when taxable values increase—are reduced from 95 mills to 77.9 mills for this tax year. However, the Department of Revenue, under the direction of the Governor’s Budget Office and Governor Gianforte, is directing the County to levy extra mills they hold in reserve to generate additional revenue from property taxpayers in Montana. The Supreme Court ordered counties to comply, therefore your second half taxes will necessarily be increased to comply with the request from the Department of Revenue as directed by the Governor and the Order from the Montana Supreme Court.

Please remember that the local county employees and Department of Revenue employees did not play a role in this decision and the work they do is centered on complying with laws passed by the Legislature.

2023 Real Estate second half tax payments are due in the County Treasurer’s office or postmarked by 5:00 pm, May 31, 2024. June 1, 2024, interest will be assessed at the rate of 5/6 of 1% per month until paid and a 2% penalty will be assessed the day taxes become delinquent.

Taxes may be paid at the Yellowstone County Courthouse, 217 North 27th Street Room 108 between the hours of 8:00 a.m. and 5:00 p.m. Monday – Friday.

Taxes may be mailed to “YCT” PO Box 35010, Billings, MT 59107. Please include your tax stub or tax code # with your payment.

Online payments are accepted on our website. There is a 2 ½% fee for the use of Credit/Debit cards. There is no fee for the E-Check payment option, however it will only process current payments.

Please note, the statements were submitted to the printer March 14th. If you paid your supplemental statement March 14th or later, you will receive a statement.

Thank You,
Marci Shafer
Yellowstone County Treasurer

**** Redesigned Property Tax Statements ****

On October 27, 2021, Yellowstone County mailed out the 2021 Real Estate Tax Statements. The tax statements have been redesigned this year. They will arrive in a windowed envelope with "IMPORTANT TAX BILL ENCLOSED" displayed in the window. Taxpayers will notice additional information printed on the statement. Each mill levy is now listed individually on the statement, with a color-coded key identifying whether the levy is a city, county, school, state, or other tax. On the back of the statement, taxpayers will see a visual of the percentages, per category, of the distributed dollars shown in a colored pie chart as well as in written form. Example of New Tax Bill |  Explanation of County Mill Levies

Feel free to contact the County Treasurers’ Office with questions or concerns at: 256-2802 or 256-2803. Or, email treasurer@yellowstonecountymt.gov. Thank you.

Administration & Fees

The office of the Treasurer receives and disburses all monies, as dictated by state law, and records these transactions. The Treasurer, an elected official, reports to the Montana State Department of Revenue on administrative matters while the County Commissioners have budgetary authority.

The office is divided into two groups. One deals with motor vehicle matters, including registrations, title transfers and applications, and the issuance of temporary stickers and permits. The other serves as the general office for activities including receipts from taxes, fees and intergovernmnetal transfers. It also processes disbursements, invests funds, maintains bank accounts, seizes tax delinquent property, handles tax protests, and issues moving permits for mobile homes.

There is a 2% penalty and 5/6 of 1% of interest accumulated monthly if taxes are paid delinquent. This applies to real property, personals, mobile, and farm and ranch.