Montana Tax Appeal Board


Dave McAlpin | Chairman

Governor Steve Bullock appointed McAlpin to the Board in 2013 after which he was confirmed by a unanimous vote of the Montana State Senate. In 2015 McAlpin was designated Chairman, and he was appointed by Bullock to a second term in 2019. Before joining the Board, he was Director the Montana State Crime Laboratory for the Attorney General from 2009-2012. McAlpin was elected to the Montana House of Representatives in HD94 from 2004-2009, serving as Whip, and on Taxation, Health, and Fish and Game committees. He was appointed by the Speaker to the interim Revenue and Transportation Committee with legislative oversight of the Montana Dept. of Revenue. As Chief Deputy Clerk of the Montana Supreme Court from 1995-1998, McAlpin gained extensive experience in case management and court administration. Since his appointment to the Board, he has taken certified courses and passed examinations by the International Association of Assessing Officers in real estate appraisal and income methodology. He has also successfully completed course work in opinion writing and rulings on evidence for Administrative Law Judges provided by the National Judicial College. He successfully completed the program for Ad Valorem Taxation of Communications, Energy and Transportation properties at Wichita State University in in 2014 and 2017 and has presented cases to national gatherings of State Tax judges on two occasions. McAlpin has a BA from the University of Montana and grew up on the family dairy farm near Polson. He lives in Helena with his wife and two children and serves as Chairman of the Community Council for Big Brothers Big Sisters of Helena and Great Falls. He is also a Board member of the Burton K. Wheeler Center for Public Policy and the Exploration of Montana Issues, at Montana State University.

Address:  P.O. Box 200138 560 N. Park Avenue Suite 201, Helena MT 59620-0138

Phone:  (406) 444-9570

Term of Appointment:  January 1, 2019 - January 1, 2025

Amie Zendron

Board Member Zendron is a fourth generation Montanan. After serving on active duty in the United States Marine Corps, she returned home and completed her undergraduate studies at The University of Montana, graduating with high honors. After earning her Bachelor of Arts degree, she earned her Juris Doctor degree at The University of Montana School of Law and later earned her Master of Laws (LL.M.) in Taxation at the University of Washington School of Law. While pursuing her LL.M., she volunteered at the Low Income Taxpayer Clinic where she assisted qualified individuals in resolving their tax matters with the Internal Revenue Service. Upon completion of her LL.M., she worked in the tax department of one of the “Big Four” accounting firms in Seattle, Washington and later at a regional accounting firm in Oregon before returning to Montana to practice law. Ms. Zendron worked as a transactional attorney, assisting clients with tax, estate planning, and business matters for several years prior to her appointment to the Montana Tax Appeal Board.

Term of Appointment:  January 1, 2021 - January 1, 2027

Daniel Zolnikov

Governor Gianforte appointed Zolnikov to the Montana Tax Appeal Board in 2021. Before joining the Board, Zolnikov served four terms in the Legislature from 2013 to 2020 as a State Representative out of Billings. During his time in the Legislature, he spent three of his four terms serving on the House Tax Committee

Zolnikov grew in Roundup where his parents still reside today. Upon graduating from high school, he attended The University of Montana where he received a Bachelor of Science with a major in Information Systems along with a minor in political science. He later earned a Masters in Business Administration. Zolnikov was selected as a Griz of the Decade in 2020 by The University of Montana's Alumni Foundation. 

Zolnikov completed the National Judicial College's Fair Hearing course for Administrative Law Judges in September of 2021. His background includes working as an implementation consultant for a tax software company that partnered with state governments, a business consultant, and a swimming coach over the years. He currently lives in Billings with his wife where they enjoy spending time together cooking, fishing, and traveling. 


Term of Appointment:  January 1, 2017 - January 1, 2023

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