MontanaSB 32869th Legislature, Regular Session (2025)Senate

Revise deadline for appeal of county tax appeal board decision

Sponsored By: Daniel Zolnikov (Republican)

Signed by Governor

TaxationCountiesTaxation--Property

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Bill Overview

Analyzed Economic Effects

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

Clear appeal deadline for property taxes

You must file your appeal to the Montana Tax Appeal Board by the later of two dates: 45 calendar days after the county hearing, or 30 calendar days after the county board mails its decision. Your notice must say what decision you challenge and why. You must also have met the appearance rules in Montana law 15-15-103.

Stronger notice rules for tax appeals

County tax appeal boards must mail their decision to you and to the state’s Property Assessment Division. When the state board accepts your appeal, it must tell the county board. Before a hearing, the state board must give both sides at least 15 calendar days’ notice of the time and place.

When these appeal rules apply

The law takes effect on passage and approval. It applies to appeals from county tax appeal board hearings held on or after that date.

Sponsors & Cosponsors

Sponsor

Daniel Zolnikov
Republican • Senate

Cosponsors

George Nikolakakos
Republican • House
Josh Kassmier
Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 294 • No: 5

House vote • 3/31/2025

Do Concur

Yes: 99 • No: 0

House vote • 3/29/2025

Do Concur

Yes: 100 • No: 0

Senate vote • 3/3/2025

Do Pass

Yes: 50 • No: 0

Senate vote • 3/1/2025