Notice of Pending Assignment Form (.pdf)

The Following is a brief description of the Tax Lien or Assignment process: 
It is your responsibility to study state statute and retain legal counsel.

NOTE! Due to recent legislation the Tax Lien/Tax Deed process has undergone changes. Existing tax liens and assignments going to Tax Deed in 2018 and 2019 are not subject to some of the new laws concerning Tax Deed Action. Please study our information below closely and be aware of the differences. *You are responsible to use the applicable laws.

PURCHASING AN ASSIGNMENT (of a Tax Lien)

JUNE 1st - July 31st Subsequent delinquent taxes can be paid by Assignees on existing tax liens/assignments each year. This is now the only time during the year that this can be done. If the property is under the PTAP program, they will have to wait until June 21st. If this is not done the delinquent taxes are open to purchase as a separate tax lien/assignment.

AUGUST 1st of each year, the delinquent tax list will be made available after the county tax liens are "attached" to property with delinquent taxes. Yellowstone County no longer holds a tax lien sale. In order for an Assignee to purchase a tax lien from the county it will be through the assignment process.

AUGUST 15th and NOT BEFORE, a Notice of Pending Assignment (link above) must be sent to the taxpayer of record at the address of record. Your Notice must be postmarked ON August 15th in order to participate in purchasing an assignment on August 30th. This form is also called a two week notice. {M.C.A. 15-17-323(5) and 15-17-212(3)}

AUGUST 29th We require the list of tax codes numbers, on which you wish to purchase assignments, be submitted to us, by email, in our custom Excel spreadsheet, by noon the day before assignments are purchased. The link to the spreadsheet is below.(Assignment Submission form.)

AUGUST 30th The first day 2017 tax year assignments can be purchased. On this day the most assignments will be issued.


To all prospective Lienholders/Assignees!

The Yellowstone County Treasurer is anticipating the largest number of assignment purchases on the first day they are available, August 30, 2018. The process is all computer generated and therefore the lists must be electronic.

You must provide by email, not later than noon on August 29, 2018 the custom spreadsheet list of the tax code numbers (if more than 5) on which you intend to purchase an assignment. The list should be in the tax code order of your preference. A Link to the form is below. Also, one day in advance, a prospective assignee with less than 5 parcels being submitted for tax lien assignments may request assistance from our office staff before noon.

We require the electronic spreadsheet and certified receipt copies be in our office by NOON the day before. A copy of the certified mailing receipts and a check or cash payment must be in our office also in advance, if sent by mail. Please send emails to: mhunt@co.yellowstone.mt.gov .

To use the link below, you will need to enter each tax code into the custom Excel Assignment Submission form or cut and paste onto the form. This is the link:

Assignment Submission form

How the tax codes will be randomly assigned

This Lottery Program uses a randomizer that is based off the hosting server's system date and time. The original group of lists before the randomization occurs is arranged in alphabetical order by Lienholder's business name or if private persons, by last name, first name then middle initial. After the randomization process has been initiated the program is locked and cannot be run again.

The program will be using the Snake Method from one round to the next to decide whose turn it is using the randomized order. The program will go from the first purchasing entity in the order to the last to award who receives which Tax Code. Then the program will then go backwards through the same randomized order making selections from last purchasing entity to the first. Each round the selected purchasing entity will be granted one Tax Code from their desired list.

Each Tax Code will be selected by the prioritization that has been previously selected by each purchasing entity. If a Tax Code has already been issued by the program then the application will automatically move to the next Tax Code for the selected purchasing entity by priority. This process will repeat until all Tax Codes are issued or there are no desired Tax Codes left available.

We will accept only one list from each potential lienholder. No last minute changes will be allowed after the process has been started. This process will begin at 10:00 am on August 30, 2018. When the process is done, and this should take only a few minutes, we will print a list of the awarded tax lien assignments by tax code number to each assignee with the total amount owed. Purchasing entities in attendance can write a check and leave at this point or wait for receipts.

The County will accept check, cash or cashier's check for payment.


TAX DEEDS

Once the tax lien certificate reaches maturity, the purchaser/assignee must begin the Tax Deed action to receive a tax deed.

2015 and older Tax Liens are still under the old laws.

We will continue to send out letters in January to all assignees of these tax liens/assignments with helpful tips and reminders for the old deadlines. At this time, a Litigation Guarantee must be purchased rather than a Title Search.

Beginning in 2020 2016 Tax Liens and After:

JANUARY 1-31 The County will send a Notice of Obligation to each lienholder reminding them of their responsibilities and deadlines during the year to take the lien to tax deed. MCA 15-18-212(3)(a).

MAY 1-31 The lienholder must publish the required notice in the newspaper and mail certified the notices to all parties. MCA 15-18-212(1). (Keep in mind the Litigation Guarantee must be done BEFORE this.)

JUNE 30th The Proof of Notice must be filed in the Clerk & Recorder's Office by this date. MCA 15-18-212(7).

JULY 1st Any time after June 30th Tax liens that are mature or ready to go to Tax Deed that have not had a Proof of Notice filed in the Clerk & Recorders office can be cancelled. MCA 15-18-212(3)(b)

AUGUST 1st This is the last day to Redeem. On this date the Tax Lien Certificate has reached maturity.

AUGUST 2nd If no party with an interest in the property pays the delinquent taxes, including penalties, interest and costs; the County will issue the purchaser a tax deed. Legal fees are not considered a cost. The County recommends after a purchaser receives a tax deed that the purchaser pursue a quiet title action.

The County will not assist you with the quiet title action.

Yellowstone County does not offer legal help to the purchasers or advice to the purchasers of tax liens. Montana statutes are published and distributed by the Montana Legislative Services Division, Capitol Bldg. Rm. 110, 1301 E 6th Avenue, P.O Box 201706, Helena, MT, 59620-1706, phone 406/444-3064; and located online at ://leg.mt.gov/bills/mca_toc/index.htm. *Please be sure you are using the applicable law. The new laws may not yet be available online.*

Yellowstone County Treasurer's phone number is 406-256-2802, fax number is 406-254-7928 or you can email mhunt@co.yellowstone.mt.gov .

Tax Lien Certificate Lists

Delinquent List - 2017

Delinquent List - 2012 - 2016

 

Help!
These .xls files are automatically created when you click on the link, and due to individual security settings in Microsoft Excel, may not open correctly from the browser. Here are a few troubleshooting tips:

- Save the file to your hard drive
and
- Double-click to open (answer "yes" to the pop-up warning)
If that doesn't work:
- Right click the file on your hard drive, click on "Properties" and at the bottom of the main tab, you may see a button to "Unblock" the file. Click that, and click "Okay".
- Double-click the file to open (answer "yes" to the pop-up warning)