Submitted by
Mary Ann Dunwell
The Montana Department of Revenue is mailing classification and appraisal notices to all owners of residential, commercial, industrial and agricultural properties. The department’s determination of a property’s market and taxable values for the current appraisal cycle is shown on the notice.
“We ask you to review the information thoroughly,” said Mike Kadas, Director of the Montana Department of Revenue. “Although this is not a tax bill, it is important information that your county treasurer’s office will use when calculating your property tax bill.”
Property owners can access additional details about their property characteristics and values online by visiting revenue.mt.gov/my property.
If property owners disagree with the department’s determination, they can now electronically submit a Form AB-26, Request for Informal Classification and Appraisal Review to the department at revenue.mt.gov/home/property/appraisal-notice. The form must be submitted within 30 days from the date on the notice. Instead of submitting a Form AB-26 for an informal review, property owners may choose to make a formal appeal directly to the county tax appeal board, also within 30 days of the notice date. However, most property taxpayer concerns are resolved informally with the department through the AB-26 process.
Montana law requires the department to send a classification and appraisal notice to property owners in the first year of each appraisal cycle and whenever a change in ownership, classification or value has occurred. All residential, commercial, agricultural and industrial property owners or purchasers under contract for deed will receive a classification and appraisal notice in 2017 because it is the first year of the two-year appraisal cycle. Forest land has a six year appraisal cycle (2015-2020). Therefore, notices are mailed to forest land owners only if there is a change of ownership, classification or valuation since the last notice was sent.
The public can find contact information for local Department of Revenue offices by visiting revenue.mt.gov/contact-us or by calling (406) 444-6900 in the Helena area or toll free (866) 859-2254.