What to Do With Montana Property Tax Assessment Notices – Part 1 of 5: Overview

Montana property taxpayers have begun to receive property tax notices in the mail from the Montana Department of Revenue. The taxpayer should consider the following upon receipt:

1. Read the assessment notice. It will state the new value of the property, the previous value of the property, the taxable value of the property (property value multiplied by the property tax rate), prior year mills levied by the taxing jurisdictions and estimated property tax to be later billed by the county treasurer.
2. If you are dissatisfied with the property value listed, do not ignore the value. Now is the time to work to address the value. Do not wait until the property tax bill comes out in October. It is often too late to challenge property value for the first time when the tax bill is issued.
3. Submit to the Montana Department of Revenue Form AB-26 Request for Informal Classification and Appraisal Review. This is the process for a taxpayer to informally review the assessment with the Department of Revenue and attempt to resolve the tax concerns before the tax appeal proceeds further. The taxpayer should provide information that demonstrates the taxpayer’s market value and can check a box to meet with the Department of Revenue.
4. If you do not resolve the tax dispute with the Montana Department of Revenue at informal review, appeal within 30 days of the informal review to the county tax appeal board. The county tax appeal board is the tribunal that determines property tax disputes on the county level.

In the following articles, I will explore these steps in greater detail. However, if the taxpayer has questions about the property tax assessment notice, please contact Jared Le Fevre to discuss the assessment notice and appeal options. Time is of the essence in addressing property tax assessment notices.

About the Author. Jared M. Le Fevre is a Partner in the Tax, Trusts and Estates Practice Group of Crowley Fleck PLLP. Mr. Le Fevre represents taxpayers before the IRS, IRS Independent Office of Appeals, Tax Court, Federal District Court and state tax agencies throughout Montana, Wyoming, North Dakota, Idaho, and Utah.  Mr. Le Fevre is involved in federal, state and local tax audits, appeals, and tax resolution throughout these western states. Mr. Le Fevre also advises clients on the tax effects of business and real estate transactions.