Montana waived the HOA annual report fee. The filing still dissolves you if you miss it
Montana waived the HOA annual report fee. The filing still dissolves you if you miss it
2026-09-15 · Montana · Compliance
What happened. Montana has waived the annual report filing fee for a fourth straight year. The cheapest compliance item on a Montana board's calendar just got easier to forget — and the consequence of forgetting it has not changed.
The waiver
Montana HOAs and condominium associations organised as nonprofit corporations file an annual report by April 15. Secretary of State Christi Jacobsen waived the filing fee for 2024 and 2025 — a February 11, 2025 release announced “One month left to file 2025 annual report; fees waived for all Montana businesses,” with an April 15, 2025 deadline, the second consecutive year — and has since waived it for 2026 with 2027 announced, described as four consecutive years and expected to save Montana businesses more than $21 million over the next two years.1
What the waiver does not waive
The money is gone. The filing is not.
Under § 35-6-102, MCA, grounds for involuntary dissolution include failure to file the annual report or remit required fees. Failure to file by December 1 dissolves a domestic entity. Reinstatement requires filing the missing annual reports and a Reinstatement Application.
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Related Montana HOA Topics
- “One month left to file 2025 annual report; fees waived for all Montana businesses,” Montana Secretary of State, Feb. 11, 2025 ↩
- “Secretary Christi Jacobsen continues Montana business support by waiving fees once again,” Montana Secretary of State — the 2026 and 2027 waivers ↩
- Montana Legislature Bill Explorer API — House Bill 233 (2025), Chapter 187, transfer of title of open spaces in a final plat to a homeowners' association ↩
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