蒙大拿州税务厅宣布2026年房产税退款：符合宅地减税率但未申请的房主可补领，申请期为2027年1月1日至5月31日
蒙大拿州税务厅（DOR）10月22日发布新闻稿宣布，符合2026年"宅地减税率"（Homestead Reduced Tax Rate）资格但未提出申请的房主，如满足其他全部退款条件，可申请2026年度房产税退款。退款申请期为2027年1月1日至2027年5月31日。
这是蒙大拿州房产税体系改革后推出的又一项面向房主的救济安排。该州房产税系统近年多次调整，当前正面临第二起相关诉讼，时机恰逢大批房主即将收到新的房产税账单。税务厅此次明确，未能及时申请宅地减税率的合资格房主仍有补救通道，但须在规定窗口期内提交申请并符合全部条件。
彭博税务（Bloomberg Tax）10月22日援引该新闻稿报道了这一安排。需要办理的房主可留意税务厅后续发布的申请表格与细则，在2027年申请窗口开启后及时提交。
Montana Department of Revenue Announces 2026 Property Tax Refund: Homeowners Eligible for the Homestead Reduced Rate Who Did Not Apply May Claim It; Application Window January 1 to May 31, 2027
The Montana Department of Revenue (DOR) announced in an October 22 press release that homeowners who qualified for the 2026 'Homestead Reduced Tax Rate' but did not apply may, if they meet all other refund conditions, claim a refund of their 2026 property taxes. The refund application window runs from January 1, 2027, to May 31, 2027.
This is another homeowner relief measure following Montana's property tax system reforms. The state's property tax system has been adjusted several times in recent years and currently faces a second related lawsuit, with the timing coming just as large numbers of homeowners are about to receive new property tax bills. The department made clear that eligible homeowners who failed to apply for the homestead reduced rate in time still have a remedy, but must submit an application within the prescribed window and meet all conditions.
Bloomberg Tax reported the arrangement on October 22, citing the press release. Homeowners who need to file should watch for the application forms and detailed rules the department will release, and submit promptly once the 2027 application window opens.
来源：GSM·美国（原文链接）
图片来源：蒙大拿州议会大厦 / Montana State Capitol, Helena — David Wilson, CC BY 2.0, via Wikimedia Commons
