Revenue and Transportation Interim Committee 2009-2010
The Revenue and Transportation Committee is a 12-member, joint bipartisan committee of the Legislature that meets between legislative sessions. It has administrative rule review, draft legislation review, program evaluation, and monitoring responsibilities for the Montana Department of Revenue and the Montana Department of Transportation.
The committee also conducts interim studies and generally reviews matters related to taxation and transportation.
The Department of Revenue provides a series of reports to each meeting of the Committee and these reports are included below.
November 19, 2010
September 15 and 16, 2010
- September 15 and 16 Agenda
- An Alternative Approach to Cyclical Reappraisal to Promote Simplicity and Administrative Efficiency, and Enhance Taxpayer Understanding and Equity in Montana Property Taxation
- Capitalization Rates for Commercial Property Valuation
- Department of Revenue Income Valuation Appraisal System
- Draft Administrative Rule on Income Valuation for Commercial Property
- RTIC Questions on Agricultural Reappraisal
- Fiscal Impacts of LC0147
- Comparison of Net Change in Certified Value to Newly Taxable Value by County
August 2 and 3, 2010
- August 2 and 3, 2010 Meeting Agenda
- August 2, 2010 Subcommittee Meeting Agenda (Ag and Forestland)
- August 2, 2010 Subcommittee Meeting Agenda (Residential and Commercial Property)
- Residential and Commercial Property Reappraisal Subcommittee
- Change in Value as of July 22, 2010
- Commercial Income and Expense Information - Part 1 of 2
- Income and Expense Form - Part 2 of 2
- Public Disclosure of Real Estate Sales Prices
- Status of AB-26s and Appeals (2009)
- Status of AB-26s and Appeals (2009) - Updated
- Status of AB-26s and Appeals (2010)
- Commercial Property Valuation
- Measuring the Quality of Reappraisal (Commercial Property)
- Ag and Forestland Subcommitte
- Change in Value as of July 22, 2010
- Forest Valuation Formula Memo
- Letter from Petesch Heiman Property Tax Perameters
- Natural Resources and Conservation Services Soil Sample Data Maps
- Status of AB-26s and Appeals (2009)
- Status of AB-26s and Appeals (2009) - Updated
- Status of AB-26s and Appeals (2010)
- Update on Information Contained in Assessment Notice
- RTIC Full
- Director's Report
- Legislative Proposals
April 29 and 30, 2010
- April 29 and 30, 2010 Meeting Agenda
- April 29, 2010 Subcommittee Meeting Agenda (Ag and Forestland)
- April 29, 2010 Subcommittee Meeting Agenda (Residential and Commercial Property)
- DOR Reports to Committee
- Analysis of Extended Property Tax Assistance Program Applications Granted and Denied
- Analysis of the Extended Property Tax Assistance Program Memo
- Business and Income Taxes- Audit Collections by Fiscal Year
- Business and Income Taxes Audit Collections by Fiscal year - Ratio of Audit collections to Expenditures by Biennium
- Class Codes
- County Average Production Following 2009 Agricultural Reappraisal
- Emerging Issues - Summary of Median Sales Assessment Ratios
- Income Tax Season Report
- 2010 Reappraisal Reactions- Cumulative Results- as of 04/22/2010
- 2009 Reappraisal Reactions- Cumulative Results- as of 04/22/2010
- 2009 Change In Value from Time of Certification to 04/21/2010
- Kevin Larkin, President, Montana Treasurer's Association Memo, March 9, 2010
- Preliminary Ratio Study Analysis - Value as of September 2009 - Almy, Gloudemans, Jacobs and Denne
- Montana Real Estate Post - Transaction Compliance Projects
- New Administrative Rule Proposed and Published
- Pass-Through Entities Compliance Program
- Real Estate Attachments
- Real Property Subchapter 5 Phase-In Valuation
- Rule Relating to Property Tax Assessment Reviews
- Update on Lucas Case - Affidavit of Dallas Reese
- Update on the Lucas Case - DOR's Response Brief
February 18 and 19, 2010
- February 18 and 19, 2010 Meeting Agenda
- February 18, 2010 Subcommittee Meeting Agenda (Ag and Forestland)
- February 18, 2010 Subcommittee Meeting Agenda (Residential and Commercial Property)
- DOR Reports to Committee
- Measuring the Quality of Reappraisal (Commercial Property)
- Value Trends of Residential Property
- Commercial Property Valuation
- Reappraisal Reactions Cumulative Results
- Change in Value From Time of Certification to February 16, 2010
- EPTAP Applications Mailed to Taxpayers
- Agricultural Property: Phase-In/Value Before Reappraisal (Jan 25, 2010 Memo)
- Determination of Productivity Summer Fallow Farm Land
- Spring Wheat Productivity Adjustment Factors
- Spring Wheat Productivity Adjustment Factors By County
- Forestland Valuation Advisory Council Proposed Work Plan
- A Continuously Increasing Threshold Circuit Breaker
- Reduced Notch Effects of PTAP and DAV Programs
- Business and Income Taxes Audit Collections By Fiscal Year
- Business and Income Taxes Audit Collections to Expenditures By Biennium
- Individual Income Tax Audit Surveys
- Major Case Update
- Current Year Returns Processed, 2009 and 2010 - February 12, 2010
- Tax Services and E-Services Update
December 3 & 4, 2009
- December 3 and 4, 2009 Meeting Agenda
- DOR Reports to Committee
- General Reappraisal Update
- Highlights of 2009 Property Tax Changes and Reappraisal
- Quality of 2009 Reappraisal Report Memo
- Measuring the Quality of the 2009 Residential Reappraisal Memo - Almy, Gloudemans, Jacobs and Denne
- Measuring the Quality of the 2009 Residential Reappraisal Report
- Comparison of HB658 Fiscal Note Data at Different Stages of the Process - State General Fund
- Informal Review Process and Property Tax Appeals Related to Property Subject to Periodic Reappraisal
- Procedure for Notifying Extended Property Tax Assistance and Taxpayers Eligible for Program
- Unclaimed Property
- One-Stop Licensing
- Tax Collections
- Department of Revenue Major Case Update
- General Reappraisal Update
- Study Reports Requested by the Committee
September 17 & 18, 2009
- Sept 17 and 18, 2009 Meeting Agenda
- DOR Reports to Committee
- Advisory Council Working Group on Local Government Issues
- County-by-County Distribution of Estimated Change in Property Tax Liability for Residences Due to Reappraisal: 2008-2009
- Department of Revenue Office of Taxpayer Assistance
- Individual Income Tax Post Audit Surveys
- Montana Department of Revenue Call Center
- Property Reappraisal Update
- Total Audit Collections
- Study Reports Requested by the Committee
Last updated 1/6/2012 1:36:31 PM