The DOR is required by the Montana Constitution and state law to perform assessment of all property on a two-year calendar cycle. The most recent reappraisal was completed on January 1, 2017. Tax year 2017 is the first year of the current two-year cycle.
**All properties will be assessed using date of January 1, 2016. There are no exceptions to this rule. Properties purchased or constructed after the assessment period are still appraised per the market values as of January 1, 2016.
Taxpayers are allowed to file one (1) appeal per two (2) year cycle unless there is a change in the property resulting in a new assessment. Every taxpayer has 30-days from the date on their (classification and appraisal) notice to either file an AB-26 form with the DOR or file an appeal with the local tax appeal board (Section 15-15-102, MCA).
Please note, any decision made by the Board will only be for the remaining years in this assessment cycle.
If you do not agree with the DOR’s determination of the market value or classification of your property, you will need to file an appeal in writing using of the following options.
Informal Review (AB-26)
Department of Revenue (DOR) offers an informal property review process. This allows you, the taxpayer, an opportunity to have your questions answered concerning the value on your property. The AB-26 form is available at the DOR’s office (2723 Boothill Court #100, Bozeman) or you may click on the link below. Completed forms are to be turned in to the DOR office within thirty days of the date your classification and appraisal notice is received or on/before the first Monday in June annually. A written determination from the DOR will be mailed after the review.
**The Board encourages Taxpayers to have an informal review prior to an appeal. DOR resolves roughly 85% of all disputes by explaining the process of the mass appraisal system. DOR can also correct any errors on your property record card and possibly change the assessed value based on comparable sales or a cost approach analysis.
If you are not satisfied with the results of your informal review, or if you chose not to use the informal review process, you can appeal your value to the County Tax Appeal Board. Appeal forms are available at your local county clerk and recorder’s office, or you may click on the link below. Appeals must be filed within thirty days of the date your classification and appraisal notice is received, on/before the first Monday in June annually, or within 30 days of the date your informal review decision is received.
If you have filed a timely AB-26 with DOR but have not yet received the response, CTAB would appreciate you waiting for DOR’s response before filing an appeal. You have 30-days to file an appeal with CTAB upon receipt of written statement by DOR (please include a copy of the final decision with your appeal application).