# Montana SB 328: Revise deadline for appeal of county tax appeal board decision

Montana SB 328, Revise deadline for appeal of county tax appeal board decision, is a 69th Legislature, Regular Session (2025) Senate bill sponsored by Daniel Zolnikov (Republican); status signed, last action 2025-05-08 (Chapter Number Assigned) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/MT-SB328-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Montana SB 328
- State: Montana
- Session: 69th Legislature, Regular Session (2025)
- Title: Revise deadline for appeal of county tax appeal board decision
- Status: signed
- Chamber: Senate
- Introduced: 2025-02-14
- Last action: 2025-05-08, Chapter Number Assigned
- Sponsor: Daniel Zolnikov (Republican)
- Cosponsors: 2
- Subjects: Taxation, Counties, Taxation--Property
- Touches household money: no
- Roll calls: 4 (294 yes, 5 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Clear appeal deadline for property taxes: benefit, low. 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 Mon…
- Stronger notice rules for tax appeals: benefit, low. 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: mixed, low. 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 and cosponsors

- Sponsor: Daniel Zolnikov (Republican), Senate
- Cosponsor: George Nikolakakos (Republican), House
- Cosponsor: Josh Kassmier (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-31 | House | Do Concur | pass | 99 | 0 |   |
| 2025-03-29 | House | Do Concur | pass | 100 | 0 |   |
| 2025-03-03 | Senate | Do Pass | pass | 50 | 0 |   |
| 2025-03-01 | Senate | Do Pass | pass | 45 | 5 |   |

## Actions (23)

- 2025-05-08: Chapter Number Assigned (Senate)
- 2025-04-17: Signed by Governor (Senate)
- 2025-04-08: Transmitted to Governor (Senate)
- 2025-04-08: Signed by Speaker (House)
- 2025-04-07: Signed by President (Senate)
- 2025-04-02: Returned from Enrolling (Senate)
- 2025-03-31: Sent to Enrolling (Senate)
- 2025-03-31: 3rd Reading (House)
- 2025-03-29: 2nd Reading (House)
- 2025-03-21: Committee Report (House)
- 2025-03-21: Committee Executive Action (House)
- 2025-03-07: Hearing (House)
- 2025-03-04: 1st Reading (House)
- 2025-03-04: Referred to Committee (House)
- 2025-03-03: Transmitted to House (Senate)
- 2025-03-03: 3rd Reading (Senate)
- 2025-03-01: 2nd Reading (Senate)
- 2025-02-25: Committee Report (Senate)
- 2025-02-24: Committee Executive Action (Senate)
- 2025-02-19: Hearing (Senate)
- 2025-02-15: Referred to Committee (Senate)
- 2025-02-14: 1st Reading (Senate)
- 2025-02-14: Introduced (Senate)

## Bill text

- Enrolled, 2025-04-01: [PDF](https://docs.legmt.gov/download-ticket?ticketId=f6ac4446-1965-4e1e-ba1d-e26e2f7b87ea)
- Introduced, 2025-02-14: [PDF](https://docs.legmt.gov/download-ticket?ticketId=ef563d5f-4c32-49f0-950d-52c27f0cf8c8)

## Related bills

- SB 437: Revise definition of sex in Montana law (signed)
- HB 831: Increase elderly homeowner and renter income tax credit (vetoed)
- HB 628: Revise early literacy targeted intervention laws (vetoed)
- SB 410: Provide for Montana genomic security act (vetoed)
- SB 424: Revising the disabled veteran property tax assistance program (vetoed)
- SB 422: Generally revise laws relating to insurance coverage relating to cancer (vetoed)

## Sources
- [Enrolled (PDF)](https://docs.legmt.gov/download-ticket?ticketId=f6ac4446-1965-4e1e-ba1d-e26e2f7b87ea)
- [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=ef563d5f-4c32-49f0-950d-52c27f0cf8c8)

## Related
- [SB 437: Revise definition of sex in Montana law](https://policyrisk.com/state-bill/MT-SB437-2025)
- [HB 831: Increase elderly homeowner and renter income tax credit](https://policyrisk.com/state-bill/MT-HB831-2025)
- [HB 628: Revise early literacy targeted intervention laws](https://policyrisk.com/state-bill/MT-HB628-2025)
- [SB 410: Provide for Montana genomic security act](https://policyrisk.com/state-bill/MT-SB410-2025)
- [SB 424: Revising the disabled veteran property tax assistance program](https://policyrisk.com/state-bill/MT-SB424-2025)
- [SB 422: Generally revise laws relating to insurance coverage relating to cancer](https://policyrisk.com/state-bill/MT-SB422-2025)
- [Montana bills](https://policyrisk.com/states/montana/bills)
- [Montana state hub](https://policyrisk.com/states/montana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MT-SB328-2025 (as of 2026-10-19).