MontanaSB 569th Legislature, Regular Session (2025)SenateWALLET

Revise compensation for county tax appeal board members

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Bill Overview

Analyzed Economic Effects

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

Boards can change your tax assessment

Beginning July 1, 2025, a county tax appeal board can change your property’s assessed value during an appeal. The board can lower or raise the assessment, which can change your property tax bill.

Clearer schedules and three-member appeal panels

Beginning July 1, 2025, each board holds its yearly organizing meeting on the day of its first hearing and picks a presiding officer. Boards stay in session from July 1 to December 31 to hear protests and may meet after that if needed. By May 15, the county clerk must publish when the board will hear protests and the last day to apply, in a county newspaper if one exists. In counties with larger boards, only three members hear each appeal, chosen by the presiding officer.

Pay and travel rules for board members

Beginning July 1, 2025, county tax appeal board members get paid only when hearing appeals or at meetings called by the Montana tax appeal board. Paid work includes hearings, deliberations with other members, and those state‑called meetings. Daily pay is $60 for 4 hours or less, and $120 for more than 4 hours. Travel reimbursement follows state travel rules. Pay and travel costs come from the Montana tax appeal board’s appropriation.

Assessment rule challenges apply only to you

Beginning July 1, 2025, if you win a challenge to a department rule or assessment procedure, the result applies only to you. It does not cover other taxpayers unless a district court action is filed under 15-1-406.

New rules for county appeal boards

Beginning July 1, 2025, counties must appoint a tax appeal board with at least three members. Members serve staggered 3‑year terms and must live in the county. A person cannot serve if they worked for the department in the past 36 months. Counties must provide office space and equipment. Other incidental costs are paid from the Montana tax appeal board’s appropriation.

Sponsors & Cosponsors

Sponsor

Becky Beard
Republican • Senate

Cosponsors

Larry Brewster
Republican • House

Roll Call Votes

All Roll Calls

Yes: 297 • No: 0

Senate vote • 3/27/2025

Do Concur

Yes: 99 • No: 0

Senate vote • 3/26/2025

Do Concur

Yes: 99 • No: 0

Senate vote • 1/27/2025

Do Pass

Yes: 49 • No: 0

Senate vote • 1/24/2025