Property Tax Alert: Montana

August 2005

Recent amendments to the property tax statutes provide for the automatic granting of a taxpayer's application for a reduction in property valuation where a county board of appeals refuses or fails to hear the appeal by the time of its final meeting for the year. The Department of Revenue, the State Tax Appeal Board, and affected municipal corporations must be notified of any application so granted, and either the Department or any municipal corporation aggrieved by the action may subsequently appeal it to the State Tax Appeal Board.

Please contact Rash & Associates for more information.