Revise compensation for county tax appeal board members

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69th Legislature 2025 SB 5
- 1 - Authorized Print Version – SB 5
ENROLLED BILL
AN ACT REVISING THE COMPENSATION FOR COUNTY TAX APPEAL BOARD MEMBERS; AMENDING
SECTION 15-15-101, MCA; AND PROVIDING AN EFFECTIVE DATE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 15-15-101, MCA, is amended to read:
"15-15-101. County tax appeal board -- meetings and compensation. (1) The board of county
commissioners of each county shall appoint a county tax appeal board, with a minimum of three members and
with the members to serve staggered terms of 3 years each. The members of each county tax appeal board
must be residents of the county in which they serve. A person may not be a member of a county tax appeal
board if the person was an employee of the department less than 36 months before the date of appointment.
(2) (a) The members receive compensation as provided in subsection (2)(b) and travel expenses,
as provided for in 2-18-501 through 2-18-503, only when the county tax appeal board meets to hear taxpayers'
appeals from property tax assessments or when they are attending meetings called by the Montana tax appeal
board. Travel expenses and compensation must be paid from the appropriation to the Montana tax appeal
board.
(b) (i) The daily compensation for a member is as follows:
(A) $45 $60 for 4 hours of work or less; and
(B) $90 $120 for more than 4 hours of work.
(ii) For the purpose of calculating work hours in this subsection (2)(b), work includes hearing tax
appeals, deliberating with other board members, and attending meetings called by the Montana tax appeal
board.
(3) Office space and equipment for the county tax appeal boards must be furnished by the county.
All other incidental expenses must be paid from the appropriation of the Montana tax appeal board.
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69th Legislature 2025 SB 5
- 2 - Authorized Print Version – SB 5
ENROLLED BILL
(4) The county tax appeal board shall hold an organizational meeting each year on the date of its
first scheduled hearing, immediately before conducting the business for which the hearing was otherwise
scheduled. At the organizational meeting, the members shall choose one member as the presiding officer of the
board. The county tax appeal board shall continue in session from July 1 of the current tax year until December
31 of the current tax year to hear protests concerning assessments made by the department until the business
of hearing protests is disposed of and may meet after December 31 to hear an appeal at the discretion of the
county tax appeal board.
(5) In counties that have appointed more than three members to the county tax appeal board, only
three members shall hear each appeal. The presiding officer shall select the three members hearing each
appeal.
(6) In connection with an appeal, the county tax appeal board may change any assessment or fix
the assessment at some other level. Upon notification by the county tax appeal board, the county clerk and
recorder shall publish a notice to taxpayers, giving the time the county tax appeal board will be in session to
hear scheduled protests concerning assessments and the latest date the county tax appeal board may take
applications for the hearings. The notice must be published in a newspaper if any is printed in the county or, if
none, then in the manner that the county tax appeal board directs. The notice must be published by May 15 of
the current tax year.
(7) Challenges to a department rule governing the assessment of property or to an assessment
procedure apply only to the taxpayer bringing the challenge and may not apply to all similarly situated taxpayers
unless an action is brought in the district court as provided in 15-1-406."
Section 2. Effective date. [This act] is effective July 1, 2025.
- END -
I hereby certify that the within bill,
SB 5, 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. 5
INTRODUCED BY B. BEARD
BY REQUEST OF THE REVENUE INTERIM COMMITTEE
AN ACT REVISING THE COMPENSATION FOR COUNTY TAX APPEAL BOARD MEMBERS; AMENDING
SECTION 15-15-101, MCA; AND PROVIDING AN EFFECTIVE DATE.