Montana Department of Revenue

What Montana Department of Revenue does

The Montana Department of Revenue is the state government agency responsible for administering Montana's tax system under statutory authority granted by the Montana Code Annotated. Founded in 1935 and headquartered at 125 N Roberts Street in Helena, the agency administers over 40 tax types and fees — including individual income tax, corporate income tax, property tax, cannabis and alcohol excise taxes, motor fuel taxes, and unclaimed property — for Montana residents, businesses, and property owners across all 56 counties. It operates through five functional divisions: Business and Income Tax, Property Assessment, Cannabis and Alcohol Regulation, Collections, and Unclaimed Property, and serves as the central authority for tax policy implementation, taxpayer assistance, and enforcement across the state. The agency also licenses and regulates the cannabis and alcohol industries under state statute.

The agency's technology stack is built around several purpose-built digital platforms. The TransAction Portal (TAP) is the flagship online system for tax filing, payment, and account management, supported by SmartFile for streamlined return submission. Property.MT.gov provides public access to property assessment data, while the underlying Computer Assisted Mass Appraisal (CAMA) system handles mass property valuation across the state. Identity and access are managed through Okta-based single sign-on. The agency maintains API integrations with the Montana Department of Labor and Industry and County Treasurers, and participates in the IRS Free File Alliance to deliver no-cost third-party filing services to eligible residents. Google Analytics instrumentation is deployed for web usage analysis. A Taxpayer Advocate function provides dispute resolution, and the agency publishes Revenue Monitoring Reports tracking collections performance.

As a state government entity, Montana Department of Revenue does not generate commercial revenue; it is funded through state appropriations and operates under a mandatory service mandate. Its customer base — all Montana residents and businesses — cannot opt out, making service volume a function of statewide economic activity rather than discretionary demand. Distribution is delivered through 28 field offices across the state plus the digital portals described above, with county-level tax collection executed through partnership with County Treasurers. The agency's most material near-term risk is a class-action lawsuit filed February 2, 2026 alleging improper property valuations, which intersects with the active 2025-2026 statewide valuation cycle.

Name

Montana Department of Revenue

Legal name

Montana Department of Revenue

Website

https://revenue.mt.gov

Company type

Public

Founded year

1935

Operating status

Operating

Headcount range

501–1,000 employees

Short description

Montana Department of Revenue is a state government agency that administers over 40 tax types and fees for Montana residents, businesses, and property owners across 56 counties through 28 field offices and digital platforms including TAP, SmartFile, and Property.MT.gov.

Ownership category

akta.pro rank

Product category

State Tax Administration

NAICS

Executive, Legislative, and Other General Government Support (921), Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors (92615)

akta.pro primary industry

Tax Return Filing, Processing & Assessment (BPAIADAC)

akta.pro secondary industries

Revenue Systems, E-Filing & Digital Tax Administration (BPAIADAO), Withholding & Payroll Tax Administration (BPAIADAI), Excise, VAT/Sales Tax & Indirect Tax Administration (BPAIADAH)

Keywords

• State tax administration
• Property assessment services
• Income tax collection
• Alcohol beverage licensing
• Unclaimed property program

Headquarters

HQ city

Helena

HQ country

United States

HQ region

North America

Offices33 records

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Others

Pricing tiers

Distribution channels3 records

Marketing channels5 records

Core offering

The Montana Department of Revenue administers Montana's tax laws by collecting individual income tax, corporate income tax, pass-through entity tax, wage withholding, property tax, alcohol/cannabis taxes, and over 40 different tax types and fees. The department provides statewide property valuation across 16 property classes through its Property Assessment Division, regulates cannabis and alcoholic beverage licensing, and runs the Unclaimed Property Program and Collections Services Bureau. Service delivery spans a central Helena office, 28 field offices across all 56 counties, the TransAction Portal (TAP), and the SmartFile online filing system.

Product overview

The Montana Department of Revenue is a state government agency providing citizen-oriented tax administration services through a platform-plus-portal architecture. The core digital infrastructure consists of the TransAction Portal (TAP) for comprehensive tax account management and the SmartFile Online Filing System for property-related form submissions. These platforms are supported by Property.MT.gov for property information lookup and Okta-based single sign-on authentication. The department delivers services across five primary divisions: Business and Income Tax (including the Montana Pass-Through Entity Tax), Property Assessment (with Homestead Verification, 16 property classes, and 28 field offices), Cannabis and Alcohol Regulation, Collections Services, and Unclaimed Property. Additional services include Livestock Reporting, Revenue Monitoring Reports, and Taxpayer Advocate assistance. Tax filing partnerships with Free File Alliance providers (1040.com, FreeTaxUSA, OLT, TaxAct, FileYourTaxes.com, TaxSlayer) enable free e-filing for qualifying taxpayers.

Differentiator

Problem solved

Functional benefit

Products and services

• TransAction Portal (TAP) Free online portal for individuals, businesses, and tax professionals to access and manage tax accounts, file returns, make payments, request payment plans, and submit forms including Railcar reporting and Situs/Mileage documents.
• SmartFile Online Filing System
• Property Assessment Services
• Homestead Verification System
• Business and Income Tax Services
• Montana Pass-Through Entity Tax (PTET) Elective 5.9% tax on affected owners' distributive share of Montana source income for partnerships and S corporations, with annual election requirements and estimated payment schedules.
• Cannabis and Alcohol Regulation
• Collections Services Bureau
• Unclaimed Property Program
• Livestock Reporting System
• Property.MT.gov
• Revenue Monitoring Reports
• Taxpayer Advocate Services
• Field Office Services

Segments5 records

Ideal customer profiles1 record

Technology focussed Yes

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Integration8 records

Feature3 records

Partnerships

Three partnerships are on record, tiered core.

• Free File Alliance Partners (1040.com, FreeTaxUSA, OLT Online Taxes, TaxAct, FileYourTaxes.com, TaxSlayer)coreGTM or Marketing PartnerThe Free File Alliance is a nonprofit coalition of tax software companies partnered with Montana to offer free federal and state tax filing services to qualified taxpayers. Partners offer free services based on income thresholds (ranging from $18,100-$89,000 AGI) and other criteria. The department does not endorse any specific software but provides these partnerships as a taxpayer resource.
• Montana Department of Labor and IndustrycoreStrategic or Co-development PartnerThe Department of Revenue collaborates with the Department of Labor and Industry on state prevailing wage verification for property tax abatement programs. DOR is responsible for determining market value and classifying property while working with DLI to verify standard prevailing wage rates were paid during construction of qualifying properties.
• County TreasurerscoreImplementation/ SI/ Consulting PartnerCounty treasurers use values from classification and appraisal notices to calculate property tax bills. They also handle written protests of property taxes and collect property taxes, including special assessments for solid waste, street lighting, and special improvement districts.

Scale indicators2 records

Recent moves6 records

Expansion highlights5 records

Direct peers

• Colorado Department of Revenue: Colorado's state tax and licensing agency administering income, sales, and various excise taxes including marijuana. Highly comparable to Montana DOR given similar Mountain West geography and overlapping regulatory scope including cannabis licensing.
• Florida Department of Revenue: Florida's state tax and child support agency. Direct peer administering corporate income tax, sales tax, reemployment tax, and property tax oversight with comparable field office structure.
• California Department of Tax and Fee Administration (CDTFA): California's state tax administration agency administering sales, income, and various state taxes. Direct functional peer to Montana DOR with similar tax filing, payment, and dispute resolution responsibilities at much larger scale.
• Illinois Department of Revenue: Illinois's state tax administration agency providing income, sales, and excise tax administration. Direct peer with comparable e-filing portal and taxpayer services model.
• New York State Department of Taxation and Finance: New York's state tax agency administering personal income, corporate, sales, and property taxes. Direct peer performing identical statutory tax administration functions for a much larger population.
• Texas Comptroller of Public Accounts: Texas's state tax collection and revenue administration agency. Direct peer handling state tax collection, revenue monitoring, and taxpayer services comparable to Montana DOR's mandate.

Others

• Tyler Technologies (Tyler Odyssey / SmartFile): Government technology vendor whose SmartFile platform powers Montana DOR's online filing system for property tax forms. Key technology enabler and infrastructure provider for the agency's digital services.
• Streamlined Sales Tax Governing Board: Multi-state organization facilitating sales tax uniformity and simplified administration. Ecosystem participant whose standards influence how state revenue departments, including Montana DOR, design tax filing and remittance systems.
• Federation of Tax Administrators (FTA): Nonprofit association of state tax agencies that coordinates research, training, and best practices among state revenue departments. Industry organization representing Montana DOR and peer agencies nationwide.

Broad incumbents

• Internal Revenue Service (IRS): Federal tax administration agency setting national standards for e-filing, payment processing, and taxpayer authentication. Functions as the broad incumbent whose Free File Alliance program enables Montana's tax filing partnerships.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks6 records

Key highlights7 records

Customer concentration

• YouTubeyoutube.com/channel/UCJSLWwaY7rr9XhoaPFOfw-g
• Facebookfacebook.com/MTRevenue
• LinkedInlinkedin.com/company/mtrevenue
• Instagraminstagram.com/montanarevenue
• Xx.com/MTRevenue

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Montana Department of Revenue