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Tax Appeal Board
Forms
- County Tax Appeal Board - MTAB-401
- Montana Tax Appeal Board - MTAB-801
- Request for Informal Classification and Appraisal Review - AB-26
Lake County Tax Appeal Board
In accordance with 15-15-101(6) MCA, the Lake County Tax Appeal Board will be in session from July 1st through December 31st, 2022 for the business of hearing appeals of property valuations set by the Montana Department of Revenue.
Any taxpayer who disagrees with the appraised value of his or her property may file an appeal with the Lake County Tax Appeal Board within 30 days of the date on the Notice of Classification and Appraisal or Notice to Change Valuation (assessment notice). Appeal forms are available at the Lake County Commissioners’ Office or the Lake County Clerk & Recorder’s Office located in the Lake County Courthouse at 106 4th Ave E, Polson, MT 59860. Forms may also be downloaded at www.mtab.mt.gov or below in the common downloads. Upon receipt of the appeal form, the board will notify the appellant and schedule a time for a hearing.
The Lake County Tax Appeal Board consists of three members; Fred Nelson, Jim Sohm and Kyle Karstens. David Chung serves as the alternate. For further information, contact the Lake County Tax Appeal Board’s secretary at 406-883-7278 or kstinger@lakemt.gov.
Montana Tax Appeal Board
Property Tax Appeals:
An appeal of CTAB decisions may be made to the Montana Tax Appeal Board within 30 days of the receipt of the county tax appeal board decision.
A MTAB appeal can be made by filling out these form(s): Appeal to MTAB Form | Answer to MTAB Appeal Form. Reasons for appeal and value sought should be included in the form, as well as signature and affirmation that the appeal was sent to MTAB and a copy provided to the DOR. A copy of the county tax appeal form and the county decision should be attached.
After you file a MTAB appeal, you will receive an acceptance letter and information to join a scheduling conference call. On the call the case status and scheduling dates will be discussed.
The Board holds hearings in person at the Montana Tax Appeal Board office, 560 N. Park Ave., Suite 201 in Helena. These hearings take approximately two hours. Equal time is given to both the taxpayer and the DOR for their presentation. During their presentation, either party may introduce exhibits or call witnesses in support of their cases. Time will be allowed for cross-examination of witnesses and questions of either party. The Board may consider alternatives to in-person hearings in Helena, to be determined on a case-by-case basis, for reasons which may include health or financial hardship. In rare circumstances, the Board may utilize its discretion to hear the appeal on the record by considering the existing record and CTAB transcript, with additional sworn statements per Mont. Code Ann. 15-2-301(2)(b).
Assistance for the hearing process is available here.
The Montana Tax Appeal Board will issue a written decision after hearing the appeal. Either party aggrieved by a decision of the Montana Tax Appeal Board may seek judicial review in Lewis and Clark County (First Judicial District) or in the judicial district in which the property is located. Judicial review must be sought within 60 days of the date of the decision of the Montana Tax Appeal Board. If granted, judicial review will not be an evidentiary hearing but will be based on the findings of fact issued in the Montana Tax Appeal Board decision, testing only the legal conclusions of that decision.
All Other Tax Appeals:
Direct appeal must be made to this Board within 30 days of the receipt of the final department decision. Direct appeals are those which come to us from a decision of the Department of Revenue, Department of Transportation and the Department of Environmental Quality. These appeals are not reviewed first by a county tax appeal board, which hears only property tax appeals, and involve such issues as income taxes, natural resource and corporation license tax, centrally assessed property taxes, new industry, motor fuels tax, applications for property tax exemption, and disputes concerning the certification of air and water pollution control equipment. When making such appeal to this Board, please be sure to include a copy of the final department decision and a copy of the hearing examiner's findings of fact and conclusions of law, if any. The appeal itself can be in the form of a letter containing a brief statement of the issue.
As with property taxes, the Board may hold a hearing in Helena, a telephonic or video hearing or consider the case on the record without a hearing.
After you file an appeal, you will receive an acceptance letter and information to join a scheduling conference call. On the call, the case status and scheduling dates will be discussed.