A property or land owner whose home, outbuildings or forest land are partially or totally destroyed by the natural disaster, making the property unsuitable for its previous use, may be eligible. Businesses whose equipment is destroyed may also qualify.

The tax relief is prorated based on the number of days the property is unusable. The assistance is available for the current tax year.

To apply, property owners need to complete Form AB-25. Forest land owners should do Form AB-26.

Application forms are available at all Department of Revenue local offices and on the department's website at revenue.mt.gov. You can find the department's local office contacts, phone numbers and addresses for your area at http://revenue.mt.gov/property-assessment.

For more information, property owners can contact their local Department of Revenue office or the call center at (406) 444-6900, or visit revenue.mt.gov.

Fire protection in Yellowstone County (outside the incorporated cities of Billings, Laurel and Broadview) is essentially divided into two parts - structural protection and wildland protection. The structural protection for homes, farmsteads, commercial buildings and all other improvements on the property is provided by a legally created fire district or fire service area per Montana Law (see separate sections). Once a fire district or fire service area is created, the trustees of the district or area provide for the fire protection themselves or by contracting with an existing volunteer fire department within the district or area. The other part of fire protection in Yellowstone County is the rural wildland fire protection. By Montana Law (7-33-2201 through 7-33-2211, MCA), the county is responsible for suppressing fires to protect range, farm and forest lands. Yellowstone County provides this protection by having a rural fire levy from the county general fund and using the funds to contract with the volunteer fire departments throughout Yellowstone County. The county is divided up into geographic areas showing the fire districts, fire service areas and the wildland fire protection areas. In many instances the wildland fire protection area boundaries are the same as the fire district or fire service area boundaries. The minimum level of protection is wildland fire protection, and all of Yellowstone County is protected by a rural volunteer department.