The mission of the Montana Tax Appeal Board is the timely resolution of tax appeals concerning real and personal property, income, corporate, natural resource, centrally assessed property, and new industry taxes. To that end, the Montana Tax Appeal Board has consistently sought to maintain conscientious and thorough methods of review to find market value relying on the best practices of appraisal theory. The Montana Tax Appeal Board is an independent three-member administrative review board, separate from the Department of Revenue. Members are appointed by the Governor for staggered six year terms and appointees are confirmed to their term with the advice and consent of the Montana State Senate through a public hearing in the Senate Tax Committee and a recorded vote of the full Senate.