The DOR Property Assessment Offices remain closed to the public, however field office staff are available by phone and email. If an in-person meeting is necessary, we will schedule it with the property owner, ensuring proper social distancing. We have started planning and preparation efforts to open our offices to the public. It is our intention to only open an office when we have safety protocols in place for the staff working in the office as well as the public visiting the office. We will keep you updated as we are able to open offices.
We have completed mailing the 2020 classification and appraisal notices. We generated 20,128 mobile home notices, 28,770 personal property notices and 114,656 real property notices. Below is a table detailing the notice dates and deadline dates for submitting a Request for Informal Classification and Appraisal Review (Form AB-26) and a formal appeal for each property type.
|Property Type||Total Number of Records||Notice Date||Deadline to Submit Form AB-26 or Formal Appeal|
|Personal Property - Locally Assessed||21,858||5/8/2020||6/8/2020|
|Personal Property - Industrial||6,912||5/8/2020||6/8/2020|
|Real Property - Locally Assessed||113,116||6/19/2020||7/20/2020|
|Real Property - Industrial||1,540||6/19/2020||7/20/2020|
Please Note: The notice date on some original or revised notices generated and mailed from the local field offices varies depending upon the creation date of the notice.
How a Property Owner Can Object or Appeal the Classification or Market Value
Property owners who do not agree with our determination of their property’s classification or market value can either informally object to the department or formally appeal to their local county tax appeal board (CTAB) one time per valuation cycle.
- Submit a Request for Informal Classification and Appraisal Review (Form AB-26) to the department within 30 days from the date on the classification and appraisal notice. New this year, property owners can check a box on their classification and appraisal notice and mail the detachable ticket, within 30 days from the date on their notice, to their local field office to request a Form AB-26 be mailed to them.
What happens next?
The property owner can ask for an onsite appraisal and can give us related documentation for additional review. We will then send the owner a decision letter about whether or not we adjusted the property value. If the owner disagrees with our decision, the owner can file a formal appeal with the local CTAB within 30 days from the date on our decision letter.
- If the owner disagrees with CTAB’s decision, the owner can file an appeal with the Montana Tax Appeal Board within 30 days of the CTAB decision.
What happens next?
Our informal review process and the county’s formal appeal process are separate and independent processes. Property owners don’t have to first file an informal review with us before filing an appeal with the local CTAB. If filed on time, the property owner can file both a Form AB-26 and a Property Tax Appeal Form. Once CTAB makes a decision, however, the owner can no longer use our informal review process.
Valuation Adjustments for Class Three and Class Four Property
An informal classification and appraisal review (Form AB-26) or formal appeal submitted within 30 days from the date on the notice that results in a classification or valuation adjustment, the adjustment will apply to tax year 2020.
If property owners miss the 30-day deadline, their opportunity to submit a request for informal review or appeal directly to CTAB will be in 2021, after they receive their classification and appraisal notice for the 2021-2022 valuation cycle.