Property Tax Alert: Montana

June 2005

New reporting requirements are added to the Montana property tax requirement that taxes or fees on centrally assessed property must be paid under protest in order for the taxpayer to receive a refund or credit. The person protesting a tax or fee must report to the Department of Revenue the grounds of the protest and the amount of the protested payment for each county in which a protested payment was made. By November 1 of each year, the Department must mail a notice stating these requirements to owners of property subject to central assessment who have filed a timely appeal.

Please contact Rash & Associates for more information.