Montana Code Annotated 2025

TITLE 15. TAXATION

CHAPTER 15. PROPERTY TAX APPEALS

Part 1. County Tax Appeal Board

Application For Reduction In Valuation -- Reduced Tax Rate -- Certification As Primary Residence

15-15-102. Application for reduction in valuation -- reduced tax rate -- certification as primary residence. (1) The county tax appeal board may not reduce the valuation of property or review eligibility for the homestead reduced tax rate provided for in 15-6-405 or the rental property reduced tax rate provided for in 15-6-411, or review eligibility as a primary residence under 15-6-703 unless either the taxpayer or the taxpayer's agent makes and files a written application with the county tax appeal board.

(2) The application may be obtained at the local appraisal office or from the county tax appeal board. The completed application must be submitted to the county clerk and recorder. The date of receipt is the date stamped on the appeal form by the county clerk and recorder upon receipt of the form. The county tax appeal board is responsible for obtaining the applications from the county clerk and recorder.

(3) One application may be submitted during each valuation cycle. The application must be submitted within the time periods provided for in 15-6-418, 15-6-705, or 15-7-102(3)(a).

(4) A taxpayer who receives an informal review by the department of revenue as provided in 15-6-418, 15-6-705, or 15-7-102(3)(a)(i) and (3)(a)(ii) may appeal the decision of the department of revenue to the county tax appeal board as provided in 15-6-705(2) and 15-7-102(6). The taxpayer may not file a subsequent application for the same property with the county tax appeal board during the same valuation cycle.

(5) If the department's determination after review is not made in time to allow the county tax appeal board to review the matter during the current tax year, the appeal must be reviewed during the next tax year, but the decision by the county tax appeal board is effective for the year in which the request for review was filed with the department. The application must state the post-office address of the applicant, specifically describe the property involved, and state the facts upon which it is claimed the reduction should be made or the property should be certified as a primary residence.

History: Secs. 2113 to 2121 were enacted as Secs. 60 to 70, pp. 96 to 99, L. 1891, appearing as Secs. 3780 to 3790, Pol. C. 1895; re-en. Secs. 2572 to 2582, Rev. C. 1907; Sec. 2574, Rev. C. 1907; re-en. Sec. 2115, R.C.M. 1921; Cal. Pol. C. Sec. 3674; amd. Sec. 2, Ch. 187, L. 1933; re-en. Sec. 2115, R.C.M. 1935; amd. Sec. 1, Ch. 103, L. 1945; amd. Sec. 2, Ch. 196, L. 1957; amd. Sec. 38, Ch. 405, L. 1973; amd. Sec. 1, Ch. 360, L. 1975; amd. Sec. 3, Ch. 155, L. 1977; amd. Sec. 3, Ch. 355, L. 1977; R.C.M. 1947, 84-603; amd. Sec. 2, Ch. 630, L. 1979; amd. Sec. 4, Ch. 9, L. 1989; amd. Sec. 3, Ch. 227, L. 1993; amd. Sec. 77, Ch. 27, Sp. L. November 1993; amd. Sec. 1, Ch. 30, L. 1995; amd. Sec. 3, Ch. 56, L. 1999; amd. Sec. 23, Ch. 361, L. 2015; amd. Sec. 2, Ch. 20, L. 2017; amd. Sec. 6, Ch. 424, L. 2023; amd. Sec. 18, Ch. 767, L. 2025; amd. Sec. 9, Ch. 775, L. 2025.