Property Appraisal Notices from Department of Revenue
What exactly is this classification and appraisal notice that I received?
This notice, sent by the Montana Department of Revenue, is to inform property owners about how your property is classified and valued for property assessment and tax billing. They are for tax year 2023 and 2024. Property market values have increased for residential and commercial property from January 1, 2020 to January 1, 2022.
Who calculated these new appraisal values?
The Montana Department of Revenue, NOT Gallatin County or any of our municipalities, calculates residential property appraisals every two years and sends out notices to property owners across Montana. Local governments are not involved in this process. 2023 is a reappraisal year, so residents received notices in June with updated appraised value of their home or property.
So this is a tax bill then?
NO! This notice is NOT a tax bill. The notice is intended to let property owners know the Montana Department of Revenue’s determination of market or productivity value and that taxable value for your property. These values are then used by local government’s taxing jurisdictions (cities, county, schools, etc.) to determine how much in property taxes you owe for tax years 2023 and 2024.
The notices include what my estimated taxes will be in 2023. Is this what I'll be paying in taxes this year?
NO! Unfortunately, these notices are misleading and inaccurate when it comes to estimate tax increases.
The estimates in the notices are based on last year’s actual number of mills assessed, which will not remain the same and thereby renders the estimate inaccurate. A mill is a unit of taxation that is equal to 1/1000th of all assessed real estate value in the county.
State law limits the county’s ability to levy additional mills. As taxable values rise, with the exception of voted mills (like school, 911, rest home and search and rescue levies, for example), the amount of taxes counties can impose on taxpayers has to decrease. This was not taken into account in the mailed estimates.
In Gallatin County’s case, almost all of the “estimated tax increases” included in the notices will be higher than the actual tax bills sent out this fall.
Information that will be used to calculate actual taxes will be finalized in late August.
I don’t agree with the updated assessed value of my property. What do I do?
First thing is to check your property information at Property.MT.gov and review its’ characteristics, such as the number of bedrooms and bathrooms, and square footage. You can contact the Montana Department of Revenue’s Bozeman field office to talk to an appraiser who can address concerns and resolve any possible misunderstandings.
If you still disagree with the Montana Department of Revenue’s valuation or need to correct your property’s characteristics, you need to fill out the Request for Information Classification and Appraisal Review (Form AB-26) within 30 days from the date on your classification and appraisal notice. Send completed forms to the Montana Department of Revenue.
You can also choose to appeal the values on your notice directly to the local Gallatin County Tax Appeal Board rather than using the state’s information review process. Find info about that here.
Who can I talk to about my notice?
Contact the Montana Department of Revenue’s local office at 406-582-3400 or DORPADBozeman@mt.gov.
The Montana Department of Revenue is hosting public forums across Gallatin County to answer questions and explain the taxation process.
In-person meetings in Gallatin County will be at the following locations:
- July 10 – Manhattan Town Hall (207 S. Sixth St.) – 4-8 PM
- July 12 – Gallatin County Courthouse (311 W. Main St., Bozeman) – 12-4 PM
- July 13 – Ophir School Gym (45465 Gallatin Rd., Big Sky) – 5-8 PM
- July 18 – Belgrade City Council Chambers (91 E. Central Ave.) – 5-9 PM
- July 19 – West Yellowstone Town Hall (440 Yellowstone Ave.) – 1-5 PM
- July 20 – Bozeman Public Safety Center Community Room (901 N. Rouse Ave.) – 5-9 PM
- July 26 – Three Forks City Hall (206 S. Main St.) – 5-9 PM
There are also virtual meetings scheduled for July 6, July 12, July 17 and July 25. See the full schedule get links to these meetings at the bottom of this page.
You can watch a recording of a DOR presentation here. And you can find a link to download presentation slides here.