What lines of coverage are applicable to the Montana fire tax?
The fire tax is charged under Montana Administrative Rule 6.6.4803 – Presumptively Reasonable Allocations. In SLIP+, customers can submit the primary line of coverage for each policy subject to the fire tax and SLIP+ will calculate the appropriate surplus lines tax and fire tax based on ARM 6.6.4803. Customers can use the SLIP+ Tax Estimator to calculate the appropriate taxes for each Montana policy or endorsement.
The presumptively reasonable allocation percentages and the additional fire tax percentage for each applicable line of coverage are listed below.
| Commercial Multi-Peril | Code | Presumptively Reasonable Allocation | Commercial MP Fire Tax Rate |
| Commercial Property | 1000 | 50% | 1.25% |
| Builders Risk | 1001 | 50% | 1.25% |
| Apartments (Commercial) | 1003 | 50% | 1.25% |
| Commercial Package (Property & Casualty) | 1005 | 50% | 1.25% |
| Condominium Package (Commercial) | 1006 | 50% | 1.25% |
| Crop Hail | 1007 | 50% | 1.25% |
| Earthquake | 1009 | 50% | 1.25% |
| Glass (Commercial) | 1011 | 50% | 1.25% |
| Mortgagee Impairment | 1012 | 50% | 1.25% |
| Collateral Protection | 1017 | 50% | 1.25% |
| Allied Lines | 1019 | 30% | 0.75% |
| Fire Coverage | Code | ||
| Fire | 1018 | 100% | 2.50% |
| Homeowners and other Residential Property | Code | ||
| Homeowners-HO-1 | 2000 | 40% | 1.00% |
| Homeowners-HO-2 | 2001 | 40% | 1.00% |
| Homeowners-HO-3 | 2002 | 40% | 1.00% |
| Tenant Homeowners-HO-4 | 2003 | 40% | 1.00% |
| Homeowners-HO-5 | 2004 | 40% | 1.00% |
| Condo Unit-Owners HO-6 | 2005 | 40% | 1.00% |
| Homeowners-HO-8 | 2006 | 40% | 1.00% |
| Dwelling Builders Risk | 2007 | 40% | 1.00% |
| Dwelling Property | 2009 | 40% | 1.00% |
| Mobile Homeowners | 2011 | 40% | 1.00% |
| Farmowners Multi-Peril | Code | ||
| Farmowners Multi-Peril | 2010 | 40% | 1.00% |
| Inland Marine | Code | ||
| Inland Marine (Commercial) | 4000 | 15% | 0.375% |
| Inland Marine (Personal) | 4001 | 15% | 0.375% |
| Motor Truck Cargo | 4002 | 15% | 0.375% |
| Jewelers Block | 4003 | 15% | 0.375% |
| Furriers Block | 4004 | 15% | 0.375% |
| Contractors Equipment | 4005 | 15% | 0.375% |
| Electronic Data Processing | 4006 | 15% | 0.375% |
| Automobile Coverage | Code | ||
| Commercial Auto Physical Damage | 8002 | 9% | 0.225% |
| Dealers Open Lot | 8003 | 9% | 0.225% |
| Private Passengers Auto-Physical Damage Only | 8006 | 9% | 0.225% |
| Aircraft | Code | ||
| Personal & Pleasure Aircraft | 9005 | 15% | 0.375% |
| Difference In Conditions Coverage | Code | ||
| Difference In Conditions | 1008 | 1008 | Variable Rate |