On November 22, 2023, the Montana Supreme Court ruled that all county governments must collect the 95-mill state school equalization levy for Tax Year 2023 property tax collections, rather than the 77.9 mils previously billed by 49 of the state's 56 counties.
Your county may be sending you a revised property tax bill that complies with Montana law. Please note that it is the function of the county treasurers to collect property taxes, not the state government.
For additional questions on the supplemental tax bills, please contact your county treasurer’s office or your county commissioners.
Understanding Your Property Appraisal Notice
Property classification and appraisal notices for tax years 2023-2024 were mailed to property owners in June 2023.
Important Deadline – Property owners have until June 1, 2024 to submit a Request for Informal Classification and Appraisal Review (Form AB-26) on the property values provided in their 2023 appraisal notice. The informal review process allows property owners to explain why they believe the department’s classification or market value determination for their property is incorrect and lets the department address their concerns. If the department determines valuation adjustments are warranted for the property, the adjustments will apply only to Tax Year 2024.
Some property owners will receive a new property classification and appraisal notice in the spring of 2024 if one or more of the following changes pertaining to their property occurred within the past year:
- an ownership change
- a classification change
- a valuation change
- an addition or subtraction of personal property affixed to the land
For property where none of the changes referenced above occurred, the property taxable value included in the notice mailed in 2023 will be used by local county governments to determine property taxes owed for tax year 2024.
Property owners receiving a notice in 2024 have 30 days from the date on their notice to submit a Request for Informal Classification and Appraisal Review (Form AB-26). If the department determines valuation adjustments are warranted for the property, the adjustments will apply only to Tax Year 2024.
Recent News from the Property Assessment Division
- Governor Gianforte Announces Deadline Extended for Property Tax Relief Programs
- Department of Revenue Warns of Tax Season Scams
- Changes to the Business Equipment Reporting Requirement for Tax Year 2024 – Tax News You Can Use
- Department Rulemaking Activity for November 4, 2023
- Department Rulemaking Activity for September 8, 2023
- A Day in the Life of a Residential Property Appraiser
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Property Appraisal Resources
- Agricultural Land Valuation Committee
- Annual Property Tax Changes
- Certified Property Values and Mill Levies
- Field Office Locations
- Forest Land Taxation Advisory Committee
- Forms
- Land Classification Working Group
- Median Residential and Commercial Property Value Tables
- Personal Property Depreciation Schedules and Trend Tables
- Property Appraisal Notices
- Property Classifications and Class Codes
- Property Inspections
- Property.MT.gov
- Property Reappraisal Plan and Manuals
- Property Tax Abatements and Exemptions
- Realty Transfer Certificates
- Special Mobile Equipment Permits
- Tax Increment Financing
Property Types
Property Tax Abatements and Exemptions
- Abandoned Mobile Home Tax Exemption Application
- Agricultural Processing Facilities Exemption Application
- Air or Water Pollution Control and Carbon Capture Equipment Certification Application (Form CAB-2)
- Ammunition Manufacturing Tax Exemption Application (Form AB-30A)
- Application for Separate Assessment of Undivided Interest in Mining Claim Property (Form AB-8)
- Application for Tax Exemption and Tax Rate Reduction for Remodeling, Reconstruction, or Expansion of Existing Buildings or Structures
- Fiber Optic or Coaxial Cable Exemption
- Historic Property Tax Abatement
- Local Economic Development Organizations Property Tax Exemptions
- New or Expanding Industry Property Tax Abatement
- Property Tax Abatement Application for Manufacturing Machinery, Fixtures, and Equipment
- Property Tax Exemption Application
- Property Tax Exemption Application for Installation of an Alternative Energy System (Form AB-14)
- Property Tax Exemptions – Documentation Requirements
- Purchase Incentive Rental Agreement Reporting Form (Form PIRA)
- Tax Exempt Property
- Temporary Tribal Tax Exemption Application (Form AB-30T)
- Termination of New or Expanding Industry Property Tax Abatement