|
|
|
||||||
|
Related Links Meeting Calendar (.pdf) Board Openings(.pdf) Board Application (.pdf) Montana Association of Counties (MACO)
 |
This board consists of five members, each with a staggered three-year term. This board hears taxpayers' appeals from the Department of Revenue's (DOR) property tax assessments, as well as attends meetings called by the State Tax Appeal Board. For general questions about filing an appeal or a pending appeal, contact the Tax Appeal Board Secretary at the address above. Mail or submit your completed tax appeal form to the Clerk & Recorder's office (address above). Tax Appeal Information The Department of Revenue is required by law to perform assessment of all property on a six-year calendar cycle (2002, 2008, 2014, etc). The six-year cycle reassessment notices were mailed out on September 8, 2009 - you should have received your assessment notice roughly 203 business days after DOR mailed them. Every taxpayer has 30 days to either file an AB-26 form with DOR or file an appeal with the local tax appeal board upon receipt of the assessment notice, or on/before the 1st Montady in June annually (Section 15-15-102, MCA). State law allows you to file an appeal every year without any new assessment notice. These must be received at the Clerk & Recorder's office on or before the first Monday in June annually. Please note that any decision the Board would make would only be for the remaining years in this assessment cycle. If you filed a timely AB-26 with DOR in any given year but have not yet filed an appeal form, the Board would greatly appreciate you waiting for DOR's response before filing an appeal. Many taxpayers have ended up withdrawing their appeals after this process. If you do not resolve your dispute with DOR remember than you have 30 days to file an appeal with the local Tax Appeal Board upon receipt of a written statement by DOR. Such appeal application would be considered for the tax year the AB-26 was filed in. Please include a copy of the final correspondence by DOR with your appeal application. Please be patient as we sort through the appeals. If you submitted an appeal, you will be notified by the Board regarding its acceptance and scheduling for a hearing date. If you have any questions about the appeal process or regarding the timeliness of an appeal you'd like to submit, please contact the board at 406-256-2701. If you did not file an AB-26 form with the Department of Revenue for your submitted appeal the Board encourages you to do so. The DOR resolves roughly 75% of all disputes by explaining the process fo the mass appraisal system. They can also correct any errors on your property record card without going to appeal and possibly change the assessed value based on comparable sales or a cost approach analysis. Proper Hearing Procedure Information Tax Appeal Forms Tax Appeal Form AB-26 Form Procedures of a Tax Appeal Hearing Preparation for a Tax Appeal Hearing AB-63 Form Withdrawing your appeal State Laws |