Mont. Admin. r. 42.20.173 - CLASS THREE, FOUR, OR TEN PROPERTY TAXPAYER REQUESTS FOR INFORMAL CLASSIFICATION AND APPRAISAL REVIEWS AND RELATED DEADLINES
(1) All
taxable property within class three, four, or ten must be revalued every two years,
as required by 15-7-111, MCA.
(2) A
class three, four, or ten property taxpayer (taxpayer) dissatisfied with the
department 's appraised value of their property may submit a Request for Informal
Classification and Appraisal Review, Form AB-26 (Form AB-26), which is available at
http://www.mtrevenue.gov or through a
department field office. The Form AB-26 must be submitted to a department field
office within 30 days from the date on the classification and appraisal notice for
any valuation adjustments to be considered for both years of the valuation
cycle.
(3) If a taxpayer misses the
30-day deadline in (2), they may object to the department 's appraised value of their
property for the second year of the valuation cycle only by submitting a completed
Form AB-26 by June 1 of the second year.
(a) A
Form AB-26 submitted to the department after June 1 of the second year of the
valuation cycle is untimely and the taxpayer's next opportunity to submit a Form
AB-26 will be the following year after they receive the classification and appraisal
notice for the next two-year valuation cycle.
(b) Any valuation adjustments under the
circumstances under (3) apply only to the second year of the valuation
cycle.
(4) As provided in
15-7-102, MCA, a taxpayer may also request an informal review by checking a box
found on their classification and appraisal notice and returning the request to the
department . For this purpose, the department has incorporated the check box request
into a detachable ticket on the classification and appraisal notice. Upon receipt of
the taxpayer's returned ticket, the department will mail a Form AB-26 to the
taxpayer with a cover letter stating the Form AB-26 must be postmarked or
hand-delivered to the department within 15 business days of the date on the letter
or within 30 days of the date shown on the taxpayer's classification and appraisal
notice, whichever is later.
(5) There
are no retroactive adjustments to the appraised value for prior years.
(6) A taxpayer may submit a Form AB-26 as
described in (2) and (3), but only once during the valuation cycle, unless a new
classification and appraisal notice is generated due to a change in property
ownership, classification, valuation, or the addition or subtraction of personal
property affixed to the land, as provided in 15-7-102, MCA. The taxpayer then has 30
days from the date on the new classification and appraisal notice to submit a Form
AB-26.
(7) During the informal review
process, the department may attempt to contact a taxpayer by telephone, email,
and/or a property site visit to schedule an appointment or request additional
documentation. If attempts to contact the taxpayer are unsuccessful, the department
will send a written request to the taxpayer, who must respond within 15 business
days from the date on the letter. If the taxpayer does not respond within the
prescribed time, the department will deny the Form AB-26 and notify the taxpayer in
writing.
Notes
AUTH: 15-1-201, MCA; IMP: 15-7-102, 15-7-111, MCA
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