Montana State Law (MCA 15-16-102 (5)) dictates which tax payments can be made and the order in which they must be made. The payment rules are as follows:
1. Current taxes can always be paid.
2. All delinquent taxes must be paid or the current year taxes must be paid before a delinquent tax year taxes can be paid.
3. After current taxes have been paid, the oldest delinquent year taxes must be paid before any other delinquent year taxes may be paid.
4. Delinquent taxes must always be paid in full year increments.
If a payment for any portion of taxes due is pending on a parcel, no other payments can be made to that parcel until the pending payment has posted. A transaction will typically post within 2-3 business days of making a payment. Pending status is automatically cleared by the system after 5 business days.