2026 Capitalization Rate Study Available: Public Comment Period Open

The Montana Department of Revenue has released the 2026 Capitalization Rate Study for Centrally Assessed Property. In accordance with MCA 15-1-210, these rates are used to determine the income indicators of value for centrally assessed companies.

Public Comment Period

The Department will accept written comments on the 2026 capitalization rates for 20 days following this posting. All comments received by 5 p.m. on April 2, 2026, will be considered prior to the issuance of current year assessment notices.

The Department will post a response to each written comment received within 20 days of the close of the comment period.

How to Submit Comments

Comments can be emailed to DORUtilityForms@mt.gov.

To view the full 2026 study and supporting information, visit our Capitalization Rate Studies page.