The document discusses property tax relief programs for older adults and individuals with disabilities in Missoula, Montana, including the 2EC tax credit program, the Property Tax Assistance Program (PTAP), and the Montana Disabled Veteran (MDV) Program. It provides eligibility requirements and income guidelines for each program. The Resource Center at Missoula Aging Services can help individuals determine if they qualify for property tax relief and connect them with additional resources.

1. 337 Stephens Avenue, Missoula, MT 59801 406.728.7682
info@missoulaagingservices.org | missoulaagingservices.com
Presented By: Susan Kohler
Chief Executive Officer
October 2015
Property Tax Relief for Older Adults

2. Mission
The mission of Missoula Aging Services is to promote the
independence, dignity and health of older adults and those
who care for them.

3. Property Tax Relief
• Older people are often cited during debates
about property taxes, bonds, and levies.
• When voters make their decision about
bonds like those on November's ballot, they
should take into account whether they
qualify for property tax relief.

4. Property Tax Relief
• Older people having difficulty affording
their property taxes should look into
property tax relief programs.
• The Resource Center at Missoula helps
older adults and persons with disabilities to
find out whether they qualify and apply for
property tax relief.

5. Tax Relief Programs: 2EC
The 2EC tax credit:
• Rent and property tax credit for older
Montanans.
• Up to $1,000 of rent or property tax.
• Can be filed for up to five previous tax
years.
• Renters as well as homeowners can receive
the credit.

6. Tax Relief Programs: 2EC
To be eligible for the 2EC tax credit:
• At least one person in household 62 or
older as of December 31 of tax year.
• Gross household income under $45,000.
• Residing in Montana at least nine months.
• Rented or owned a home for at least six
months.

7. Tax Relief Programs: PTAP
Property Tax Assistance Program (PTAP)
reduces property tax by a percentage, using
this table:
2016 Income Guidelines For Property Tax Assistance Program
Single Person Married or Head of Household Percent Multiplier
$0 - $8,413 $0 - $11,217 80%
$8,414 - $12,900 $11,218 - $19,630 50%
$12,901 - $21,032 $19,631 - $28,043 30%
*The Federal Poverty Level is $11,700 in an individual, $15,930 for a family of 2,
slightly higher than the 80% limit

8. Tax Relief Programs: PTAP
2016 Income Guidelines For Property Tax Assistance Program
Single Person Married or Head of Household Percent Multiplier
$0 - $8,413 $0 - $11,217 80%
$8,414 - $12,900 $11,218 - $19,630 50%
$12,901 - $21,032 $19,631 - $28,043 30%
Example: A person with a disability who
receives SSI benefits has an annual income of
$8804. Their total property tax would be
reduced 50%.

9. Tax Relief Programs: PTAP
Example: A person with a disability who
receives SSI benefits has an annual income of
$8804. Their total property tax would be
reduced 50%.
2016 Income Guidelines For Property Tax Assistance Program
Single Person Married or Head of Household Percent Multiplier
$0 - $8,413 $0 - $11,217 80%
$8,414 - $12,900 $11,218 - $19,630 50%
$12,901 - $21,032 $19,631 - $28,043 30%

10. Tax Relief Programs: MDV
Montana Disabled Veteran Or Spouses Of
Montana Disabled Veterans (MDV)
• Available for 100% disabled veterans
• Available to surviving spouses of veterans
who died on active duty or due to service-
connected disability.

11. Tax Relief Programs: MDV
2016 Income Guidelines For MDV Program
Single Person Married or Head of Household Surviving Spouse Percent
$0 - $37,404 $0 - $44,885 $0 - $31,170 100%
$37,405 - $41,145 $44,886 - $48,626 $31,171 - $34,911 80%
$41,146 - $44,885 $48,627 - $52,366 $34,912 - $38,651 70%
$44,886 - $48,626 $52,367 - $56,107 $38,652 - $42,392 50%

12. Property Tax Relief
Whether or not individuals qualify for
property tax relief, the Resource Center at
Missoula Aging Services can connect them
with resources to help them pay for:
– Healthcare
– Long-term care
– Housing
– Food
– Energy