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Montana Tax Appeal Board


File an appeal with the Montana Tax Appeal Board – If you are not satisfied with the County Tax Appeal Board’s decision, you can appeal to the Montana Tax Appeal Board. Appeals to the Montana Tax Appeal Board must be filed within 30 days of receiving the County Tax Appeal Board’s decision. Unless you are challenging a denial of a property tax assistance application (PTAP) or of an exemption, you must complete the county tax appeal process before you can appeal to the Montana Tax Appeal Board. If your are challenging a denial of PTAP or an exemption, you may file your appeal directly with the Montana Tax Appeal Board. The decision of the Montana Tax Appeal Board is final, unless you pursue district court action.

Industrial property owners may appeal the department’s determination to the Montana Tax Appeal Board (MTAB) or to the county tax appeal board (CTAB) in the county where the property is located as provided in 15-2-302, MCA.
 

County and State Tax Appeal Form

The Montana Tax Appeal Board is an administrative board tasked with providing an independent and neutral review of the Department of Revenue's valuation of real property for tax purposes. Board members are three county residents appointed by the county commissioners. For more information, click on the link for the Montana Tax Appeal Board's website at  http://mtab.mt.gov/.


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County Tax Appeal Board


File an appeal to the County Tax Appeal Board – If you are not satisfied with the results of your informal classification and appraisal review, or if you do not want to use the informal classification and appraisal review process, you can appeal your value to the County Tax Appeal Board (CTAB).

Industrial property owners may appeal the department’s determination to the Montana Tax Appeal Board (MTAB) or to the county tax appeal board (CTAB) in the county where the property is located as provided in 15-2-302, MCA.
 

Property Tax Appeal Form. Appeal forms are also available at your local county clerk and recorder’s office. For more information, click on the link for the Montana Tax Appeal Board’s website at http://mtab.mt.gov/.
 

Appeals to the County Tax Appeal Board must to be filed within 30 days from the date on the classification and appraisal notice or, if you requested an informal classification and appraisal review, within 30 days from the determination date on the Form AB-26 decision. Appeals to CTAB must be filed with your local county clerk and recorder's office, who forwards your appeal to the CTAB secretary in order to schedule an appeal hearing.


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Request for Informal Classification and Appraisal Review (Form AB-26)


Request for Informal Classification and Appraisal Review (Form AB-26) - This process allows you an opportunity to explain why you believe the value shown on your classification and appraisal notice is incorrect and allows the department the opportunity to address your concerns. We encourage property owners who have questions or concerns about their property values to use the Form AB-26 process. In many cases, the informal review process can resolve misunderstandings or correct unintended errors in the property record before taking the time and expense of a formal appeal hearing. To request an informal review of your property, please complete a Form AB-26 and send it to the local Department of Revenue office in the county in which your property is located. After we receive and review your Form AB-26, we will send you a letter explaining our determination.

Form AB-26
 

Any taxpayer who has received a classification and appraisal notice for Class 3, 4, 8 or 10 properties and does not agree with the department's classification or valuation of their property and has additional documentation showing that the classification and/or valuation is incorrect, may file a Form AB-26. You may complete the Form AB-26 yourself or have a representative or attorney complete it for you. You must attach a power of attorney form (POA) to the Form AB-26 if a representative or attorney completes the form for you. As a general rule, you should file a separate Form AB-26 for each separately assessed parcel.

You can submit a Form AB-26 for:

- Class 3 properties, which include agricultural land, one-acre homestead on agricultural land, non-productive patented mining claims and non-qualified agricultural land
- Class 4 properties, which include residential, commercial and industrial land and improvements, including improvements on agricultural land. Also included are one-acre homesteads on forest and non-qualified agricultural land, mobile homes, manufactured homes and golf courses
- Class 8 properties, which include business equipment, machinery and all other property that is not included in any other class of property
- Class 10 property, which is forestland

For residential, commercial, agricultural and industrial property, you have only 30 days from the date on the classification and appraisal notice to file a Form AB-26 and be eligible for a reduction in value in both years of the two-year appraisal cycle. If your Form AB-26 is not received within the 30-day time period, any reduction in value resulting from the department’s review will be applicable only for the second year of the two-year appraisal cycle.

For forest land, if your Form AB-26 is not received within 30 days from the date on the classification and appraisal notice, it will be considered for the following tax year and any reduction in value resulting from the department’s review will be applicable for the remaining years of the six-year cycle. 

Paying Taxes Under Protest

If you have an Form AB-26 informal review or appeal pending, the law requires the taxpayer to pay the taxes under protest in order to receive any refund and accrued interest. You must do this before your taxes become delinquent. The protest must be filed with the local county treasurer in writing, specifying the grounds for protest and the taxes must be paid by the due date.

Property taxes are billed and collected by your local county treasurer. Please direct any questions regarding property tax billing and collection to the county treasurer.


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Overview


If you do not agree with the department's determination of classification or market value of your property shown on your classification and appraisal notice, you have the right to request an informal classification and appraisal review (Form AB-26) once each appraisal cycle. If you are not satisfied with the results of your informal classification and appraisal review, or if you do not want to use the informal review process, you can file a formal appeal directly with the County Tax Appeal Board (CTAB) and/or Montana Tax Appeal Board.