Goals and Objectives - 2017 Biennium

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Montana Tax Appeal Board

  • Goal 1: To provide timely resolution of appeals from determinations of county tax appeal boards and from the Department of Revenue.  Our goal is to issue a decision on a county tax appeal board appeal within 30 days of the closing of a hearing and a direct appeal within 90 days.  For the past fifteen years, the Montana Tax Appeal Board has met its goal of issuing decisions in all of the appeals from the county tax appeal boards and virtually all of its direct appeals within either 30 days of the hearing or 30 days upon receipt of all post-hearing submissions.
  • Goal 2: To provide independent review for taxpayers, and/or for the Department of Revenue when they are dissatisfied with the decision of a county tax appeal board (in property tax matters); for taxpayers dissatisfied with the decision of the Department of Revenue in matters involving income taxes (Section 15-30-147, MCA), corporate taxes (Section 15-31-532, MCA), severance taxes, centrally assessed property, and new industry (Section 15-2-302, MCA), tobacco taxes (Section 16-11-149 and 15-2-302, MCA), and applications for tax exemption and property tax assistance (Section 15-2-302, MCA); for taxpayers dissatisfied with the decision of the Department of Transportation on dyed diesel fuel taxes (Sections 15-70-111 and 15-2-210 (3), MCA) or motor fuels taxes (Section 15-2-302, MCA); and taxpayers dissatisfied with the decision of the Department of Justice on motor vehicle taxes (Section 15-2-301, MCA).
  • Goal 3: To train and prepare the 56 county tax appeal boards to timely hear and make decisions on taxpayer appeals of the Department of Revenue's assessment of their property, in accordance with relevant state and federal law. 2015 training sessions were held on May 5 in Missoula, May 6 in Kalispell, May 19 in Havre and May 20 in Great Falls.  Additional trainings will be held August 20 in Helena, September 15 in Sidney, September 16 in Billings, and September 22 in Bozeman.

County Tax Appeal Boards

  • To provide independent local review of Department of Revenue real and personal property assessments (Section 15-15-101(3), MCA).