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MontanaSB 30269th Legislature, Regular Session (2025)Senate

Provide informal review of property tax disputes at MTAB

Sponsored By: Daniel Zolnikov (Republican)

Signed by Governor

TaxationCourtsTaxation--Property

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Independent home appraisals carry more weight

If you appeal your home's value, MTAB must consider your independent appraisal when it meets state standards and was done within 6 months of the valuation date. In residential cases, a qualifying taxpayer appraisal is presumed to set the assessed value. The Department of Revenue can rebut that with strong valuation evidence or another appraisal. MTAB must address both sides and explain if it does not use your appraisal.

Faster informal review for home appeals

For class four residential property appeals, you can choose an informal review at the Montana Tax Appeal Board. You must have met appearance rules before the county board and filed your MTAB notice within 30 calendar days after you received the county board’s decision. If you choose informal review, MTAB’s decision is final and binding for you and the Department, with no reconsideration or district court appeal. MTAB must adopt rules for how informal reviews work. These changes apply to MTAB cases filed on or after the law’s effective date.

Sponsors & Cosponsors

Sponsor

  • Daniel Zolnikov

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 413 • No: 34

Senate vote • 4/8/2025

Do Pass

Yes: 43 • No: 5

Senate vote • 4/7/2025

Do Pass

Yes: 41 • No: 9

House vote • 4/1/2025

Do Concur

Yes: 99 • No: 0

House vote • 3/31/2025

Do Concur

Yes: 100 • No: 0

Senate vote • 2/26/2025

Do Pass

Yes: 46 • No: 4

Senate vote • 2/24/2025

AMD-SB0302.001.001 Zolnikov D/PASS

Yes: 45 • No: 5

Senate vote • 2/24/2025

Do Pass As Amended

Yes: 39 • No: 11

Actions Timeline

  1. Chapter Number Assigned

    5/8/2025Senate

  2. Signed by Governor

    5/5/2025Senate

  3. Transmitted to Governor

    4/25/2025Senate

  4. Signed by Speaker

    4/25/2025House

  5. Signed by President

    4/21/2025Senate

  6. Returned from Enrolling

    4/9/2025Senate

  7. Sent to Enrolling

    4/9/2025Senate

  8. 3rd Reading House Amendments

    4/8/2025Senate

  9. 2nd Reading House Amendments

    4/7/2025Senate

  10. Returned to Senate with Amendments

    4/1/2025House

  11. 3rd Reading

    4/1/2025House

  12. 2nd Reading

    3/31/2025House

  13. Committee Report

    3/20/2025House

  14. Committee Executive Action

    3/20/2025House

  15. Hearing

    2/28/2025House

  16. 1st Reading

    2/27/2025House

  17. Referred to Committee

    2/27/2025House

  18. Transmitted to House

    2/26/2025Senate

  19. 3rd Reading

    2/26/2025Senate

  20. 2nd Reading

    2/24/2025Senate

  21. 2nd Reading Motion to Amend

    2/24/2025Senate

  22. Committee Report

    2/21/2025Senate

  23. Committee Executive Action

    2/21/2025Senate

  24. Hearing

    2/13/2025Senate

  25. Referred to Committee

    2/12/2025Senate

Bill Text

  • Enrolled

    4/15/2025

    PDF

  • As Amended (Version 3)

    3/20/2025

    PDF

  • As Amended (Version 2)

    2/24/2025

    PDF

  • Introduced

    2/11/2025

    PDF

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