Montana: Paying Back Taxes on Inherited Land When Your Name Is Not on the Deed | Montana Probate

Short answer

Paying delinquent property taxes on inherited land protects the property from a tax sale and preserves its value, but it does not automatically make you the legal owner if your name is not on the deed. Your payment gives you documentary proof of payment and may support a civil claim (for reimbursement or an equitable lien) against the person who actually owns the property, but getting title into your name generally requires a deed, probate or other legal proceeding under Montana law.

Detailed answer — how this works under Montana law

When property taxes become delinquent, the county treasurer can ultimately proceed to collect taxes and may sell tax liens or the property by tax deed under Montana’s tax-collection laws. Paying those delinquent taxes stops the county collection process and prevents a tax sale, but it does not itself change the recorded ownership. Legal title remains with whoever holds the recorded deed until a valid transfer is recorded with the county clerk and recorder.

Key legal concepts to understand:

Recorded title vs. equitable claims. The deed recorded in the county land records determines legal ownership. Paying taxes creates a payment record and may create an equitable claim (a right to be reimbursed or to assert an equitable lien) but it does not substitute for a deed transfer.
Probate and heirship. If the prior owner died without transferring the deed, the property usually must be distributed under Montana’s probate rules or under a valid small‑estate/affidavit procedure. Probate law governs who has the authority to sign a deed that transfers title. See the Montana Code on probate and intestate succession for procedures to establish legal ownership: Montana Code Annotated — Probate and Protective Proceedings (Title 72): https://leg.mt.gov/bills/mca/ (select Title 72).
Small estate or affidavit-of-heirship procedures. In some limited situations where property value is below statutory thresholds, Montana provides simplified procedures to transfer property without full probate. If you inherit through an affidavit process recognized by Montana, recording the proper document can put title in your name. See the Montana probate statutes for small-estate rules: https://leg.mt.gov/bills/mca/ (select Title 72).
Equitable lien, reimbursement, or unjust enrichment claims. If you paid taxes to protect the property, you may be able to sue the record owner or other heirs to recover the money you paid or to obtain an equitable lien or constructive trust over the property. These remedies require a civil action and are fact-dependent. Courts examine whether payment was voluntary, whether you expected repayment or title in return, and whether the payment benefited the legal owner.
Adverse possession is different. Simply paying taxes does not by itself create title by adverse possession. Adverse-possession claims require open, notorious, continuous, exclusive, and hostile possession for the statutory period and other legal elements. Paying taxes can be one factor, but it rarely turns a tax payment into legal title on its own.

Practical consequences and likely outcomes:

If you want the property in your name, the usual path is to obtain a deed executed by the person or estate that holds title. That often means opening probate or getting the executor/personal representative or heirs to sign a deed (quitclaim or warranty) and record it.
If the owner refuses to transfer title but you paid taxes expecting ownership or reimbursement, you can keep your receipts and may file a civil suit seeking repayment or an equitable remedy. Success depends on the facts and the court’s view of fairness and legal doctrines like unjust enrichment.
If you simply paid taxes to protect family property and you are not seeking title now, keep clear records: tax receipts, correspondence, and any written agreements with co-heirs. Those documents are crucial if future disputes arise.

What you should do next

Get and keep receipts from the county treasurer showing payment of taxes and exactly what payments covered (year, parcel number).
Check the chain of title at the county clerk and recorder to see whose name is on the deed and whether there are liens or recorded claims against the parcel.
Ask whether the estate already went through probate. If not, find out who the personal representative or administrator is, or whether a small‑estate affidavit applies.
Talk with the heirs and get any agreements in writing. If the owner(s) agree to transfer title, obtain a signed and properly notarized deed and record it with the county.
If negotiations fail, consult a Montana attorney about probate, a quiet-title action, or a civil claim for reimbursement or an equitable lien. Only a court or a proper recorded deed will change the legal title.

Relevant Montana law resources

Montana Code — Probate and Protective Proceedings (Title 72): https://leg.mt.gov/bills/mca/ (select Title 72)
Montana Code — Revenue, Taxation, and tax collection procedure (Title 15): https://leg.mt.gov/bills/mca/ (select Title 15)
County treasurer and county clerk/recorder pages (search your county’s official site) for procedures on tax payments, redemption, and recording deeds.

Helpful Hints

Always get a written receipt and record the payment details (parcel number, tax years covered, payer name) with the county treasurer.
Request a title report or run a simple records search at the county clerk/recorder to confirm the recorded owner and outstanding liens.
Document any verbal promises in writing—emails or a signed memo can be critical evidence.
Consider a written agreement among heirs that covers paying taxes, future repairs, and what happens if someone wants the property sold.
If you expect to be reimbursed, consider recording a written lien or memorandum of agreement (after consulting an attorney) so the record warns future buyers and creditors.
Be cautious about spending money on improvements before you have legal title or a written agreement; courts weigh such facts in reimbursement claims but ownership is still controlled by recorded title.
If the estate is small, ask whether Montana’s simplified transfer rules apply before starting full probate; this can save time and fees.
Talk to a Montana lawyer early if there is disagreement—statutes and local rules matter, and an attorney can explain options like quiet-title, partition, or unjust-enrichment claims.

Disclaimer: This article is for general informational purposes only and is not legal advice. It does not create an attorney-client relationship. For advice about your specific situation under Montana law, consult a licensed Montana attorney.