A form is available in the Gallatin County Treasurer’s Office, which incorporates the requirements listed below. The form is also available in PDF file format and can be filled out on-line and printed or downloaded by clicking here.
If you do not have a PDF file reader installed on your computer, click on Adobe Reader to download a free copy.
PROCEDURE FOR PAYING TAXES UNDER PROTEST
The following are required to pay under protest:
1. The taxes must be paid under protest before they become delinquent.
2. The amount paid under protest must not exceed the difference between the payment for the immediately preceding tax year and the amount owning in the tax year protested unless a different amount results from the specified grounds of protest, which grounds may include but are not limited to changes in assessment due to reappraisal under MCA15-7-111.
3. The payment must be accompanied by a written protest for that portion of the tax protested.
4. The written protest must specify the grounds or reasons of the protest and the amount paid under protest must directly relate to the grounds specified.
5. The payment must be made to the officer designated and authorized to collect it (i.e. the Gallatin County Treasurer for property taxes in Gallatin County); MCA 15-1-402 (1).
6. An AB26 form filed with the Department of Revenue, within 30 days after receiving your appraisal notice from the Department of Revenue, or an appeal filed with your local county tax appeal board on or before the first Monday in June, or 30 days after receiving your notice of classification and appraisal from the Department of Revenue.
The taxpayer has 90 days in which to file suit within the District Court to recover the taxes.
MCA 15-1-406,407
A separate protest letter must accompany each parcel that is being protested. All protest letters must include the following information:
Date, Parcel #, Current Year, Legal Description, Protested Amount, Taxpayer’s Name as Shown on Tax Bill, Reason for Protest, Taxpayer’s Signature
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