The Gallatin County Commission on June 17 adopted two resolutions to cancel delinquent taxes older than five years, as required under state law for the specified cases.

Jeff Goldfeather’s office presented the lists to the commission, noting the delinquent amounts for 2019 taxes: $20,294.63 in real property taxes (including penalty and interest), $37,120.06 for mobile home property taxes and $3,673.76 for personal property taxes. The combined total for the items listed was $61,088.45.

“According to Montana Code Annotated, we are obliged to present this list to you every year once this five-year period has passed and give you the option in the case of real property to write off those delinquent taxes,” the tax office representative said.

The commission moved and seconded Resolution 2025-047 to cancel the listed real property taxes and then moved and seconded Resolution 2025-048 to cancel the listed personal property taxes. Both resolutions were approved; the transcript records motion, second and unanimous audible votes but does not provide a roll-call tally.

Staff did not identify additional follow-up actions in the meeting record. The cancellations reflect routine annual presentation and action required (or directed) under state law for delinquent tax items that meet the five-year threshold.