Step 1: Check your property information on Property.MT.gov
First, we want to make sure you do not have any questions regarding your notice or your property characteristics. If you would like to review your properties characteristics, such as number of bedrooms, bathrooms, or square footage go to property.mt.gov to view details about your property’s characteristics and valuation.
Step 2: Get your questions answered by our local staff
You can also contact your local Department of Revenue office if you would like to talk to an appraiser about the department’s determination of market value for your property. We will make every effort to address your concerns and resolve any possible misunderstandings.
If you have no additional concerns with the information provided, the property values reported in your notice will be used to calculated your property tax bill sent to you by your local county treasurer’s office.
If you disagree with the valuation or there are characteristics that should be corrected, below is a check list of the items you will need to fill out the Request for Informal Classification and Appraisal Review (Form AB-26) correctly. In some cases you will need to attach or include supporting documentation.
Step 3: Reqeuest an informal review
Request for Informal Classification and Appraisal Review (Form AB-26) Check List
Before you begin filling out your Form AB-26, be sure to have he following information easily available:
• Your classification and appraisal notice. See the sample notice.
• Assessment Code
• If you are requesting an overall valuation change not related to physical characteristic changes to the property, you will need the following:
• Current Assessed Value displayed on your notice.
• Your own estimate of market value as of January 1, 2016 (department’s valuation date).
• Supporting documentation (if you have with dates, purpose and details provided.)
• Purchase price of subject property within six months of the January 1, 2016 valuation date.
• Fee appraisal within six months of the January 1, 2016 valuation date.
• Comparable property sales/listings within six months of the January 1, 2016 valuation date.
• Building Remodel/Construction – Builder’s cost breakdown worksheet.
•Income Producing Commercial or Industrial Property – Detailed information including rental income, operating expenses and income statements and strategic plans/pro forma.
• You will need to create an ePass account, with username and password, if you choose to submit a Form AB-26 online.
Step 4: Formal appeal process
If we haven’t been able to come to an agreement through the Informal Review process you can appeal our decisions through formal channels:
County Tax Appeal Board
The County Tax Appeal Board (CTAB) is an independent board appointed by the county commissioners and not connected to the Department of Revenue.
You can learn more about the CTAB process on the Montana Tax Appeal Board’s Appeal Process page.
Montana Tax Appeal Board
The Montana Tax Appeal Board (MTAB) is an administrative board tasked with providing an independent and neutral review of the Department of Revenue’s property valuation. Board members are appointed by the governor.
MTAB decisions are final unless you pursue district court action.
You can learn more about MTAB and the appeals process on the Montana Tax Appeal Board website.
Court of Appeal
To appeal decisions made by the Montana Tax Appeal board, you will need to file with a District Court