Tax Sales and Sheriff Sales in Montana

Montana no longer auctions tax liens. On the first working day in August the county treasurer attaches a tax lien to each parcel with delinquent taxes; any person may then buy an assignment of the county's lien by mailing the owner a notice of pending assignment and paying the taxes, penalty, interest and costs. The owner may redeem within three years of the lien attachment by paying those amounts plus 2% penalty and interest at 5/6 of 1% per month; if not redeemed, the assignee may apply for a tax deed, except that property with a dwelling (residential, agricultural, forest) must be sold at a treasurer's public auction with surplus going to lienholders and the former owner.

Sale type: Tax lien certificates
Redemption: 3 years
Run by: County treasurer

Official sources Government auctions in Montana

At a glance

How it sells: Tax lien certificates
Buyer earns: 2% penalty plus interest at 5/6 of 1% per month (about 10% per year) on the delinquent taxes from delinquency until paid (MCA 15-16-102), paid to the assignee on redemption
Redemption: Three years from the date the tax lien was attached (until the first working day in August three years later); redemption remains possible until the tax deed is issued or the auction is held.
Run by: County treasurer (assignments and tax deeds); the treasurer conducts the tax deed auction for property with a dwelling
When: Liens attach the first working day of August; assignments may be purchased from about August 15 onward; tax deeds/auctions occur after the three-year period expires (auction within 60 days of the assignee's application).
Statute: MCA 15-17-121 through 15-17-323 (tax liens and assignments), 15-18-111 and 15-18-112 (redemption), 15-18-211 through 15-18-221 (tax deeds and tax deed auctions); MCA 71-1-301 et seq. (trust indenture foreclosure)

How tax sales work in Montana

Montana sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems.

What the buyer earns. 2% penalty plus interest at 5/6 of 1% per month (about 10% per year) on the delinquent taxes from delinquency until paid (MCA 15-16-102), paid to the assignee on redemption.

Redemption. Three years from the date the tax lien was attached (until the first working day in August three years later); redemption remains possible until the tax deed is issued or the auction is held..

When and where the sales are held

Who runs them: County treasurer (assignments and tax deeds); the treasurer conducts the tax deed auction for property with a dwelling.

When: Liens attach the first working day of August; assignments may be purchased from about August 15 onward; tax deeds/auctions occur after the three-year period expires (auction within 60 days of the assignee's application)..

Where: Over the counter at the county treasurer's office (assignments are sold first-come, with county-specific ranking procedures such as Gallatin County's ranked-list process); tax deed auctions are public sales run by the treasurer..

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in Montana

Most Montana home loans use trust indentures under the Small Tract Financing Act, foreclosed non-judicially: the trustee records a notice of sale, mails it at least 120 days before the sale, posts it on the property and publishes it in a county newspaper once a week for three weeks, then sells at public auction (MCA 71-1-313 to 71-1-315); a trustee's sale carries no right of redemption. Conventional mortgages are foreclosed judicially with a sheriff's sale and a one-year statutory redemption period.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Montana.

Official sources for Montana

Statute: MCA 15-17-121 through 15-17-323 (tax liens and assignments), 15-18-111 and 15-18-112 (redemption), 15-18-211 through 15-18-221 (tax deeds and tax deed auctions); MCA 71-1-301 et seq. (trust indenture foreclosure).

Questions people ask

Does Montana sell tax liens or tax deeds?

Montana sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems. Montana no longer auctions tax liens. On the first working day in August the county treasurer attaches a tax lien to each parcel with delinquent taxes; any person may then buy an assignment of the county's lien by mailing the owner a notice of pending assignment and paying the taxes, penalty, interest and costs. The owner may redeem within three years of the lien attachment by paying those amounts plus 2% penalty and interest at 5/6 of 1% per month; if not redeemed, the assignee may apply for a tax deed, except that property with a dwelling (residential, agricultural, forest) must be sold at a treasurer's public auction with surplus going to lienholders and the former owner.

How long is the redemption period after a tax sale in Montana?

Three years from the date the tax lien was attached (until the first working day in August three years later); redemption remains possible until the tax deed is issued or the auction is held.

What does the buyer earn if the owner redeems in Montana?

2% penalty plus interest at 5/6 of 1% per month (about 10% per year) on the delinquent taxes from delinquency until paid (MCA 15-16-102), paid to the assignee on redemption

Who runs tax sales in Montana?

County treasurer (assignments and tax deeds); the treasurer conducts the tax deed auction for property with a dwelling. Over the counter at the county treasurer's office (assignments are sold first-come, with county-specific ranking procedures such as Gallatin County's ranked-list process); tax deed auctions are public sales run by the treasurer.

When are tax sales held in Montana?

Liens attach the first working day of August; assignments may be purchased from about August 15 onward; tax deeds/auctions occur after the three-year period expires (auction within 60 days of the assignee's application).

Are sheriff sales in Montana judicial?

Can anyone bid at a tax sale or sheriff sale in Montana?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the Montana statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.