Revise deadline for appeal of county tax appeal board decision

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69th Legislature 2025 SB 328
- 1 - Authorized Print Version – SB 328
ENROLLED BILL
AN ACT REVISING THE DEADLINE FOR APPEAL OF A COUNTY TAX APPEAL BOARD DECISION TO THE
MONTANA TAX APPEAL BOARD; AMENDING SECTION 15-2-301, MCA; AND PROVIDING AN IMMEDIATE
EFFECTIVE DATE AND AN APPLICABILITY DATE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 15-2-301, MCA, is amended to read:
"15-2-301. Appeal of county tax appeal board decisions. (1) (a) The county tax appeal board shall
mail a copy of its decision to the taxpayer and to the property assessment division of the department of
revenue.
(b) If the appearance provisions of 15-15-103 have been complied with, a person or the
department on behalf of the state or any municipal corporation aggrieved by the action of the county tax appeal
board may appeal to the Montana tax appeal board by filing with the Montana board a notice of appeal within
the later of:
(i) 45 calendar days after the date of the county board hearing; or
(ii) 30 calendar days after the receipt of the decision of date the county board mails its decision.
(c) The notice of appeal must specify the action complained of and the reasons assigned for the
complaint.
(c)(d) Notice of acceptance of an appeal must be given to the county board by the Montana board.
(d)(e) The Montana board shall set the appeal for hearing either in its office in the capital or at the
county seat as the Montana board considers advisable to facilitate the performance of its duties or to
accommodate parties in interest.
(e)(f) The Montana board shall give to the appellant and to the respondent at least 15 calendar days'
notice of the time and place of the hearing.
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69th Legislature 2025 SB 328
- 2 - Authorized Print Version – SB 328
ENROLLED BILL
(2) (a) At the time of giving notice of acceptance of an appeal, the Montana board may require the
county board to certify to it the minutes of the proceedings resulting in the action and all testimony taken in
connection with its proceedings.
(b) The Montana board may, in its discretion, determine the appeal on the record if all parties
receive a copy of the transcript and are permitted to submit additional sworn statements, or the Montana board
may hear further testimony.
(c) For industrial property that is assessed annually by the department, the Montana board's
review must be de novo and conducted in accordance with the contested case provisions of the Montana
Administrative Procedure Act.
(d) For the purpose of expediting its work, the Montana board may refer any appeal to one of its
members or to a designated hearings officer. The board member or hearings officer may exercise all the
powers of the Montana board in conducting a hearing and shall, as soon as possible after the hearing, report
the proceedings, together with a transcript or a tape recording of the hearing, to the Montana board. The
Montana board shall determine the appeal on the record.
(3) (a) Except as provided in subsection (3)(b), the Montana tax appeal board shall consider an
independent appraisal provided by the taxpayer if the appraisal meets standards set by the Montana board of
real estate appraisers and the appraisal was conducted within 6 months of the valuation date. If the Montana
board does not use the appraisal provided by the taxpayer in conducting the appeal, the Montana board shall
provide to the taxpayer the reason for not using the appraisal.
(b) If the appeal is an appeal of the valuation of residential property, the Montana board shall
consider an independent appraisal provided by the taxpayer if the appraisal meets standards set by the
Montana board of real estate appraisers and uses values obtained within the timeframe provided for in
subsection (3)(a). The appraisal that is provided by the taxpayer is presumed to establish assessed value in the
Montana board proceeding unless the department provides sufficient evidence to rebut the presumption of
correctness, including another independent appraisal or other compelling valuation evidence. The Montana
board shall address the taxpayer's independent appraisal and the department's valuation evidence in the
decision.
(4) In every hearing at a county seat throughout the state, the Montana board or the member or
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69th Legislature 2025 SB 328
- 3 - Authorized Print Version – SB 328
ENROLLED BILL
hearings officer designated to conduct a hearing may employ a competent person to electronically record the
testimony received. The cost of electronically recording testimony may be paid out of the general appropriation
for the board.
(5) Except as provided in subsection (2)(c) regarding industrial property, in connection with any
appeal under this section, the Montana board is not bound by common law and statutory rules of evidence or
rules of discovery and may affirm, reverse, or modify any decision. To the extent that this section is in conflict
with the Montana Administrative Procedure Act, this section supersedes that act. The Montana board may not
amend or repeal any administrative rule of the department. The Montana board shall give an administrative rule
full effect unless the Montana board finds a rule arbitrary, capricious, or otherwise unlawful.
(6) The decision of the Montana board is final and binding on all interested parties and not subject
to a rehearing unless reversed or modified by judicial review. Proceedings for judicial review of a decision of the
Montana board under this section are subject to the provisions of 15-2-303 and the Montana Administrative
Procedure Act to the extent that it does not conflict with 15-2-303.
(7) Sections 15-6-134 and 15-7-111 may not be construed to prevent the department from
implementing an order to change the valuation of property."
Section 2. Effective date. [This act] is effective on passage and approval.
Section 3. Applicability. [This act] applies to appeals from the county tax appeal board hearings that
occur on or after [the effective date of this act].
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I hereby certify that the within bill,
SB 328, originated in the Senate.
___________________________________________
Secretary of the Senate
___________________________________________
President of the Senate
Signed this _______________________________day
of____________________________________, 2025.
___________________________________________
Speaker of the House
Signed this _______________________________day
of____________________________________, 2025.
SENATE BILL NO. 328
INTRODUCED BY D. ZOLNIKOV
AN ACT REVISING THE DEADLINE FOR APPEAL OF A COUNTY TAX APPEAL BOARD DECISION TO THE
MONTANA TAX APPEAL BOARD; AMENDING SECTION 15-2-301, MCA; AND PROVIDING AN IMMEDIATE
EFFECTIVE DATE AND AN APPLICABILITY DATE.