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MontanaSB 30269th Legislature, Regular Session (2025)SenateWALLET

Provide informal review of property tax disputes at MTAB

Sponsored By: Daniel Zolnikov (Republican)

Became Law

Taxation (Generally)CourtsTaxation--Property

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 0 costs, 3 mixed.

Home appeals: appraisal counts, final if informal

If you appeal the value of a home, you can submit an independent appraisal. If it meets state appraiser standards and uses values from within 6 months of the valuation date, the board presumes it is correct unless the Department proves otherwise. The board must consider your qualified appraisal and tell you why if it does not use it. You may choose an informal review for a residential appeal if you meet the law’s eligibility rules to appeal. If you pick informal review, the board’s decision is final and cannot be reconsidered or appealed to district court by either side.

How to appeal your property tax

You must file your notice of appeal to the state tax appeal board within 30 calendar days after you receive the county board’s decision. Your notice must say what action you challenge and why, and you must have complied with the county appearance rule. The board gives both sides at least 15 days’ notice of the hearing. The board may decide a case on the written record if all parties get the transcript and may submit sworn statements, or it may take more testimony. The board can assign a hearings officer to run the hearing and will decide the appeal on the record. The state board can require the county board to certify its minutes and testimony, and it can have county-seat hearings recorded at its expense. The county board must mail its decision to you and to the state revenue office. These rules apply to cases filed on or after the law’s effective date.

Industrial property gets de novo review

If your property is industrial and the Department of Revenue assesses it each year, the state tax appeal board gives your case a fresh, de novo review under contested case rules. You get a new look at the facts and value.

What the state tax board can do

The state tax appeal board’s decision is final and binding and is not subject to rehearing. You can still ask a court to review it. Except for industrial property cases, the board does not have to follow formal evidence or discovery rules. The board cannot change Department of Revenue rules and must follow them unless a rule is unlawful. The Department of Revenue may carry out orders that change a property’s value.

Sponsors & Cosponsors

Sponsor

  • Daniel Zolnikov

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 412 • No: 31

Senate vote • 4/8/2025

Do Pass

Yes: 43 • No: 5

Senate vote • 4/7/2025

Do Pass

Yes: 41 • No: 8

Senate vote • 4/1/2025

Do Concur

Yes: 99 • No: 0

Senate vote • 3/31/2025

Do Concur

Yes: 99 • 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: 4

Senate vote • 2/24/2025

Do Pass As Amended

Yes: 39 • No: 10

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 Passed as Amended by House

    4/8/2025Senate

  9. 2nd Reading House Amendments Concurred

    4/7/2025Senate

  10. Returned to Senate with Amendments

    4/1/2025House

  11. 3rd Reading Concurred

    4/1/2025House

  12. 2nd Reading Concurred

    3/31/2025House

  13. Committee Report--Bill Concurred as Amended

    3/20/2025House

  14. Committee Executive Action--Bill Concurred as Amended

    3/20/2025House

  15. Hearing

    2/28/2025House

  16. First Reading

    2/27/2025House

  17. Referred to Committee

    2/27/2025House

  18. Transmitted to House

    2/26/2025Senate

  19. 3rd Reading Passed

    2/26/2025Senate

  20. 2nd Reading Passed as Amended

    2/24/2025Senate

  21. 2nd Reading Motion to Amend Carried

    2/24/2025Senate

  22. Committee Report--Bill Passed

    2/21/2025Senate

  23. Committee Executive Action--Bill Passed

    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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