Montana State Legislature

Senate Joint Resolution No. 23 requests an interim study of Montana's tax appeal and hearing process and the options available for streamlining and improving the appeal process. Legislators ranked the study eighth out of the 17 study resolutions in the post-session poll of interim studies. In May 2013, the Legislative Council assigned the study to the Revenue andTransportation Interim Committee.

The committee reviewed and revised the draft study plan at its organizational meeting on June 27, 2013.

 

November 20, 2014

• Industrial property appeals bill draft (LC 254)

September 4-5, 2014

• Industrial property tax bill drafts
  • LC 9902
  • LC 02v2
  • LC 02v3
• Bill draft to amend 15-1-211 (LC 9906)
• Draft committee final report

July 16-17, 2014

• Memo on Mandatory Mediation
• Updated industrial property taxpayer bill draft (LC 9902)
• CPA representation bill draft (LC 9905)

May 6, 2014

• History of Workers' Compensation Court
• Analysis of Court Workloads and Costs
  • State Tax Appeal Board Program Budget Comparison
  • Workers' Compensation Court Program Budget Comparison
  • Water Court Program Budget Comparison
• Overview of Taxpayer Mediation Options
• Department of Revenue information requests
• Representation at the State Tax Appeal Board
• LC9902: Bill draft to amend appeal process for industrial property taxpayers
• SJR 23 Decision Tool

February 18-19, 2014

• Identifying Issues Related to Centrally Assessed Property Appeals
  • Testimony of Tom Ebzery
  • Letter from Terry Cosgrove (provided by Murry Warhank)
  • Department of Revenue handouts
    • Appeal Statistics for Centrally Assessed and Industrial Properties
    • Property Appraisal Appeals
    • Timelines for CHS and Puget Sound Energy cases
• Understanding Property Tax Documents and Protested Taxes
  • Department of Revenue documents
    • Understanding Your Property Assessment Notice
    • Residential Property Assessment Notice
    • Commercial Property Assessment Notice
    • Agricultural Property Assessment Notice
    • AB-26 Informal Property Assessment Review Form
  • Documents provided by Montana Treasurers Association and Lewis & Clark County Treasurer
    • Payment of Taxes Under Protest form -- Lewis & Clark County
    • Protest Resolution Distribution Report -- Lewis & Clark County
    • Funds Held in Protest -- Lewis & Clark County
    • Sample Property Tax Bills
      • Cascade County
      • Liberty County
      • Meagher County
      • Park County
      • Prairie County
      • Rosebud County
      • Sweet Grass County
      • Toole County
      • Yellowstone County
• Background on Workers' Compensation Court -- Jackie Poole, Clerk of Court
  • Brochure: Representing Yourself Before the Workers' Compensation Court
  • Scheduling Order for Workers' Compensation Court
• Tax Appeal Data
  • Tax Appeal Data from State Tax Appeal Board
  • Department of Revenue data
    • Current Tax Appeals (Non-Property)
    • AB-26 Appeals Totals 2009-2013
    • CTAB Appeals Totals 2009-2013
    • STAB, District Court, Supreme Court Appeals Totals 2009-2013
• The Best and Worst of State Tax Administration -- Council on State Taxation
• Summary of Comments on Taxpayer Appeal Process

December 4-5, 2013

• Memorandum on October Information Requests
  • Program Budget Comparison for State Tax Appeal Board for 2015 Biennium
• Memorandum from State Tax Appeal Board on ABA Model Act-- Karen Powell
  • Comparison of ABA Model Act and Montana Tax Appeal Process
  • Model State Administrative Tax Tribunal Act -- American Bar Association
  • Montana Codes
• Memorandum on the Office of Dispute Resolution Record on Appeal -- Jaret Coles
• SJR23 DOR Information Requests
• Constitutional History of Tax Appeals
  • Constitutional Convention Revenue and Finance Committee Report

October 1, 2013

• SJR 23 Study of Taxpayer Appeal Process Background Report
  • Attachment: Full Text of Statutes Referenced in Background Report
  • Graphic Summary of Taxpayer Appeals Process
  • Property Tax Appeal application form
• Background Report on Courts in Montana
• DOR Informal Review and Appeal Process memorandum
• DOR Informal Review and Appeal Process PowerPoint
• Summary of Tax Appeal Tribunals -- State Tax Appeal Board

June 27, 2013

• Study Plan -- Adopted June 27, 2013