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Property Tax Appeals

Post Date:05/14/2018 9:20 AM

Appealing Your Property’s Valuation

            The 1974 Montana Constitution created a statewide tax appeal system, independent of the Montana Department of Revenue.

            As directed by law, (statute 15-7-111, MCA), the Department of Revenue appraises all residential and commercial property for tax purposes.  Each property must be reappraised at least every two years.  A new reappraisal cycle began in January 2017 with January 1, 2014 to January 1, 2016 being the base valuation date (lien date).  Property Assessment Notices will be mailed out in June of 2018 to those properties that have had a change in value, change in ownership, or change in classification.

            Taxpayers who want to appeal the Department of Revenue’s valuation of their property must do so no later than 30 days from the date of the Property Assessment Notice they receive from the Department of Revenue. If you don’t receive an Assessment Notice but would like to appeal your properties value, the appeal must be filed no later than June 1, 2018.  Once a tax bill arrives, typically in late summer or early fall, the deadline has passed for appeal during that tax year.  Appeals must be filed with the County Clerk and Recorder where the property is located.

            The Missoula County Tax Appeal Board, a three-person Board appointed by the County Commissioners, will hear all appeals between July 1 and December 31, 2018.

            Michael Nave’, Chairperson of the Missoula County Tax Appeal Board, reminds taxpayers that they must pay their taxes under protest if their property valuation appeal is not resolved by the end of November, the date when the first half of real property taxes are due.  If the taxes are not paid under protest, it will not be possible to receive a refund if the appeal is decided in the taxpayer’s favor.

            Questions about the Tax Appeal Board may be directed to Cyndie Aplin, Board Secretary, at 370-0419 or through e-mail at msla-ctab@hotmail.com.  General information about the appeal procedure is available on the Montana Tax Appeal Board website at www.mtab.mt.gov as well as county appeal forms.

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