Assessing Montana Real Property is Like Valuing a Cup of Coffee

When is assessing Montana property for property tax purposes like valuing a cup of coffee? The Montana Tax Appeal Board explained when it recently affirmed the property tax assessed value of Montana lake front property.[1] The taxpayer, in arguing for a reduced value to his land, the taxpayer calculated his property value by looking at…

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Employment Law Quarterly Update Newsletter – Issue 12 – December 2020

Crowley Fleck’s Employment Law Practice Group has released its latest newsletter titled, ‘Employment Law Quarterly Update Newsletter – Issue 12 – December 2020′. Please contact one of our attorneys should you have any questions regarding this newsletter. Employment Law Quarterly Update Newsletter - Issue 12 - Dec 2020

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First Time Penalty Abatement of Federal Income Tax Penalty

The IRS imposes penalties on various taxpayer deficiencies. Penalties may include failure to file tax returns, failure to pay tax, substantial underreporting of income and many other penalties. Penalties can be abated or waived by the IRS upon a showing of reasonable cause by the taxpayer. However, the IRS also has a First Time Penalty…

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Montana Property Taxpayers Cannot Readily Rely on the Courts to Overturn Tax Appeal Board Decisions (Part 2 of 2)

In a previous article, I began examining Peretti v. State of Montana, Department of Revenue, 373 P.3d 447, 2016 MT 105. The case involves a Montana property taxpayer who had challenged her property tax but received unfavorable rulings from both the County Tax Appeal Board (“CTAB”) and the Montana Tax Appeal Board (“MTAB”), the administrative…

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