Glacier County commissioners weigh options for lots burdened by large back taxes

The Glacier County Commission discussed whether the county can ease tax burdens on vacant lots so buyers can develop them, after a realtor and community members described properties encumbered by years of unpaid property taxes.

The chair, quoting a June letter from the county attorney, said the attorney advised the board that “the commissioners may only cancel real property taxes that have been delinquent for 5 years or more or for which a tax lien has been attached at least 3 years.” The letter, according to the chair, also said abatement is generally reserved for parcels deemed uncollectible or with little market value and that an offer to pay a single year of back taxes does not, by itself, create a legal basis for abatement.

Corey Jo Steven, a realtor who brought the request to the board, said some parcels in and around Cut Bank have not paid taxes since 2016 and that “the back taxes are worth more than the property's worth,” making economic development difficult. Steven and other speakers described additional obstacles, including incorrect surveys, slope/excavation costs and title/heir complications for properties whose owners have died or moved away.

Commissioners and presenters discussed possible avenues to make development feasible without violating state law. Ideas raised included: asking the county attorney to reexamine the prior opinion in light of the specific facts of the parcels; contacting the Montana Department of Revenue to learn how other counties handle similar cases; exploring historical‑site tax credits; and examining incremental financing or other incremental relief programs. Commissioners repeatedly cautioned against creating a precedent that would prompt many similar requests.

A county official said the board would start by asking the county attorney to review the current request and to look for statutory or administrative pathways that might apply, and to reach out to the Department of Revenue to see what options other counties have used. The chair emphasized the need to treat similar cases consistently and requested that staff keep the realtor and interested parties informed of next steps.

The commission completed routine business later in the meeting, approving payroll/claims and minutes and setting its next meeting for Jan. 6, 2026. No formal abatement or policy change was adopted during the session.