Tax Lien Attachments
General Timeline for Property Tax
Timeline subject to change pursuant to the flexibility provided by statute.
- November 30: First half of property taxes due
- December 1: First half becomes delinquent if unpaid
- May 31: Second half of property taxes due
- June 1: Second half becomes delinquent if unpaid
- Late June: Notice of pending tax lien is published
- Early August: Tax lien is attached to delinquent properties
Conduct of Attachment of Tax Lien
Before attaching a tax lien, the County Treasurer sends notice of the pending attachment of a tax lien to the person to whom the property was assessed.
The County Treasurer must attach a tax lien no later than the first working day in August for properties with delinquent taxes when proper notice has been given. After the lien is attached, a tax lien certificate is prepared and filed with the County Clerk and Recorder.
Assignment of Tax Lien Sale Certificates
The county has a tax lien on parcels where taxes remain delinquent. Once the county is listed as purchaser, the assignment process may begin and the list of eligible properties is made available.
Lottery Process
Assignments are determined by a lottery process. A card is chosen on behalf of each party, and order is determined from highest card to lowest card, with aces treated as low. The party with the highest card receives first selection of the first assignment.
Notice Requirements
A party seeking assignment must provide proof of mailing the Notice of Pending Assignment. This proof must include a copy of the notice sent and the certified mailing receipt showing both the postmark date and the address used.
The Notice of Pending Assignment must be postmarked at least two weeks before payment and not earlier than August 15.
A certified mailing receipt that does not show both an address and a postmark is not sufficient proof. If a large number of certified mailings are sent, the United States Postal Service manifest mailing system may be used, but a copy of the official manifest document must be provided.
Required Payment & Documentation
- Exact payment amount for the delinquency
- $50.00 assignment fee per assessor number
- Priority list in Excel format
- Copies of notices sent
- W-9 form for any interest earned
- Separate payment if assignments include reassignments or junior liens
Review and Certificate Issuance
Flathead County Treasurer’s Office reviews all submitted documentation to determine whether it is sufficient. Tax lien sales are not final until that review has been completed.
Because of document review and lien volume, Flathead County does not issue Tax Lien Sale Certificates on the date of sale. If documentation is in order, a Tax Lien Sale Certificate is issued, filed with the Clerk and Recorder, and the original is delivered to the purchaser.
References & Definitions
Tax Due Date
If a due date falls on a holiday or weekend, taxes may be paid without penalty and interest on or before 5:00 p.m. the next business day.
The Flathead County Treasurer sends property tax bills to the taxpayer’s last-known address at least 30 days before the November 30 due date. If a bill is mailed fewer than 30 days before November 30, the taxpayer has 30 days from the postmark date to pay.
Notice of Pending Attachment of Tax Lien
Notice of pending attachment of a tax lien must be first published on or before the last Monday of June and must be given as provided in 7-1-2121.
Third-Party Notices
If a third party wishes to purchase a tax assignment certificate, written notice must be provided to the person to whom the property was assessed at least two weeks before payment and not earlier than August 15. Proof of mailing must be provided at the time of payment.
Eligible Redeeming Party
Only certain parties are eligible to redeem a property tax lien, including:
- the owner
- the holder of an unrecorded or improperly recorded interest
- the occupant of the property
- any interested party by the first working day in August, 3 years after attachment of the tax lien
Cost
For third-party purchasers, “cost” includes items such as certified mailing postage, title search expenses when needed, required publication costs, and filing costs for proof of notice.
For the county, “cost” includes actual out-of-pocket expenses and administrative costs associated with accounting for and collecting delinquent taxes.