Goals and Objectives

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 MTAB written decisions within 60 days from the end of the hearing or final written submissions. Montana Law requires decisions to be rendered within 90 days.
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.

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