Montana State Legislature
SJR 23: Tax Appeal Process
Senate Joint Resolution No. 23 requests an interim study of Montana's tax appeal and hearing process and the options available for streamlining and improving the appeal process. Legislators ranked the study eighth out of the 17 study resolutions in the post-session poll of interim studies. In May 2013, the Legislative Council assigned the study to the Revenue andTransportation Interim Committee.
The committee reviewed and revised the draft study plan at its organizational meeting on June 27, 2013.
November 20, 2014
September 4-5, 2014
- Industrial property tax bill drafts
- Bill draft to amend 15-1-211 (LC 9906)
- Draft committee final report
July 16-17, 2014
- Memo on Mandatory Mediation
- Updated industrial property taxpayer bill draft (LC 9902)
- CPA representation bill draft (LC 9905)
May 6, 2014
- History of Workers' Compensation Court
- Analysis of Court Workloads and Costs
- Overview of Taxpayer Mediation Options
- Department of Revenue information requests
- Representation at the State Tax Appeal Board
- LC9902: Bill draft to amend appeal process for industrial property taxpayers
- SJR 23 Decision Tool
February 18-19, 2014
- Identifying Issues Related to Centrally Assessed Property Appeals
- Testimony of Tom Ebzery
- Letter from Terry Cosgrove (provided by Murry Warhank)
- Department of Revenue handouts
- Understanding Property Tax Documents and Protested Taxes
- Department of Revenue documents
- Documents provided by Montana Treasurers Association and Lewis & Clark County Treasurer
- Payment of Taxes Under Protest form -- Lewis & Clark County
- Protest Resolution Distribution Report -- Lewis & Clark County
- Funds Held in Protest -- Lewis & Clark County
- Sample Property Tax Bills
- Background on Workers' Compensation Court -- Jackie Poole, Clerk of Court
- Tax Appeal Data
- The Best and Worst of State Tax Administration -- Council on State Taxation
- Summary of Comments on Taxpayer Appeal Process
December 4-5, 2013
- Memorandum on October Information Requests
- Memorandum from State Tax Appeal Board on ABA Model Act-- Karen Powell
- Comparison of ABA Model Act and Montana Tax Appeal Process
- Model State Administrative Tax Tribunal Act -- American Bar Association
- Montana Codes
- Memorandum on the Office of Dispute Resolution Record on Appeal -- Jaret Coles
- SJR23 DOR Information Requests
- Constitutional History of Tax Appeals
October 1, 2013
- SJR 23 Study of Taxpayer Appeal Process Background Report
- Background Report on Courts in Montana
- DOR Informal Review and Appeal Process memorandum
- DOR Informal Review and Appeal Process PowerPoint
- Summary of Tax Appeal Tribunals -- State Tax Appeal Board
June 27, 2013
- Study Plan -- Adopted June 27, 2013
