Selling land with back taxes in Montana
Yes, you can sell Montana land that has back taxes. The unpaid taxes are paid from the sale at closing. What matters is timing, because once the land goes to a tax sale your window gets shorter.
Request an offerHow Montana handles unpaid property taxes
Montana sells tax lien certificates. An investor pays your overdue taxes and gets a lien with interest. You still own the land, but if the lien is not paid off, you can lose it through the process in the rule below. Paying off the lien, including from a sale, clears it.
The redemption rule in Montana: The county attaches a tax lien to land with delinquent taxes, and anyone who pays the delinquent amount can take an assignment of the lien. The owner can redeem until the first working day in August, 3 years after the lien attached. For a subdivided lot with delinquent special improvement district assessments and no habitable building, the deadline is 2 years after attachment. Redemption costs the taxes plus interest of 5/6 of 1% a month, a 2% penalty and costs. If the lien is not redeemed, the assignee gets a tax deed after giving notice in May of the final year. Montana law pays surplus to the owner only when an owner-occupied home goes to auction, not for vacant land.
Law: MCA 15-17-125, 15-17-323, 15-18-111, 15-18-112, 15-18-211, 15-18-212 and 15-18-219 to 15-18-221. Rules change, so confirm with the county tax collector.
What to do before the tax sale
- Call the county tax office and get the exact amount owed and the next sale date.
- Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
- Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.
Montana land at a glance
- Average farm real estate value: $1,260 per acre (2026, USDA).
- Average property tax on farmland: about $2.60 per acre per year (2022 Census of Agriculture).
- Transfer tax: Montana has no state real estate transfer or deed tax. County recording fees and a Realty Transfer Certificate filing apply.
- Seller disclosure: Vacant land is outside Montana's seller disclosure rules. They cover 'residential real property' defined as property with a residential building of 1 to 4 units (or an individually owned unit).
These are statewide averages, not an appraisal. See selling land in Montana for county values, or try the land value estimator.
How a cash sale handles this
Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.
Common questions
Can I sell my land in Montana if I owe back taxes?
Yes. The back taxes are paid from the sale at closing through the title company. Liberty Acres pays back taxes and all closing costs.
How long do I have to redeem land after a tax sale in Montana?
The county attaches a tax lien to land with delinquent taxes, and anyone who pays the delinquent amount can take an assignment of the lien. The owner can redeem until the first working day in August, 3 years after the lien attached. For a subdivided lot with delinquent special improvement district assessments and no habitable building, the deadline is 2 years after attachment. Redemption costs the taxes plus interest of 5/6 of 1% a month, a 2% penalty and costs. If the lien is not redeemed, the assignee gets a tax deed after giving notice in May of the final year. Montana law pays surplus to the owner only when an owner-occupied home goes to auction, not for vacant land.
Can I still sell after the tax sale?
It depends on the Montana rule above. If the law gives a redemption period after the sale, you can redeem or sell during it, but the payoff grows and title work gets harder. If it does not, your ownership ends when redemption ends, so sell before then.
Sources
- Montana tax sale law: MCA 15-17-125, 15-17-323, 15-18-111, 15-18-112, 15-18-211, 15-18-212 and 15-18-219 to 15-18-221
- USDA NASS Land Values 2026 and 2022 Census of Agriculture
State rules last checked 2026-10-13. This is general information, not legal or tax advice. Rules vary by state, so talk to a local attorney or CPA about your situation.