The department is statutorily required to determine:
- The market value of all residential, commercial, and industrial real property every two years. January 1, 2018 is the valuation date for the 2019-2020 appraisal cycle;
- The productivity value of all agricultural land value every two years. January 1, 2018 is the valuation date for the 2019-2020 appraisal cycle;
- The productivity value of all forest land every six years. January 1, 2014 is the valuation date for the 2021-2026 appraisal cycle; and
- The market value of all personal property (i.e. business equipment) annually.
Understanding Your Notice
Your classification and appraisal notice informs you how your property is classified and valued for property assessment and tax billing.
Here is an example of a data table from a classification and appraisal notice:
(Please Click on Red Icons Below for additional information.)
Note: The property may be subject to the local government’s special assessments and fees in addition to the general taxes. Property owners should review their previous year tax bill or contact their county treasurer’s office for more information about special assessments and fees that affect their property. Mill levies are determined by local government each September. This number is the total amount of mills levied against the property last year.For residential, commercial, industrial real property, the current assessed value shown is the department’s determination of market value. Market value is the value at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. 15-8-111(2)(a), MCA.
For agricultural and forest land, current assessed value is the department’s determination of productivity value; land values are based on productivity capacity per acre.
For personal property (i.e. business equipment), current assessed value is the depreciated value of the personal property less any exempt amount as of January 1, 2020.The $7,350 change in value from January 1, 2016 to January 1, 2018.Classification CodesGeocode
(property id)Move decimal 3 places to the left to calculate estimated tax. (.85738)
Find your property’s tax rate based on its classification code.
The Informal Review Process
Get your questions answered by our local staff
You may contact your field office to talk to an appraiser. We will make every effort to address your concerns and resolve any possible misunderstandings.
If you have no additional concerns, your local county treasurer’s office will use the values reported in your notice to calculate your property tax bill.
Time Sensitive Information! If you disagree with our valuation or need us to correct your property’s characteristics, you will need to fill out the Request for Informal Classification and Appraisal Review (Form AB-26) within 30 days from the date on your classification and appraisal notice. The department will review your request for informal review and if we determine any valuation adjustments are warranted, the adjustments will apply to tax year 2020.
If you miss the 30-day deadline in 2020, your next opportunity to submit a request for informal review will be in year 2021, after you receive your new classification and appraisal notice for the 2021-2022 valuation cycle.
Request an Informal Review
Before filling out your Request for Informal Classification and Appraisal Review (Form AB-26), be sure to have the following information easily available:
- Your classification and appraisal notice, showing your:
- Assessment Code
- Current Assessed Value
- If you are requesting an overall valuation change not related to physical characteristic changes, submit any of these documents you have available:
- Your own estimate of market value as of January 1, 2018 (department’s valuation date.)
- The purchase price of subject property within six months of the January 1, 2018, valuation date; copy of executed buy/sell agreement.
- A fee appraisal within six months of the January 1, 2018, valuation date.
- Comparable property sales or listings within six months of the January 1, 2018, valuation date.
- Builder’s cost breakdown worksheet for building remodels or construction.
- Detailed information on income and expenses for income producing commercial or industrial property.
You can choose to appeal the classification or values shown on your notice directly to your local county tax appeal board (CTAB) rather than using our informal review process. Or, if you disagree with the department’s decision after the informal review process, you may appeal our decision with a county tax appeal board (CTAB) in the county where the property is located.
- County Tax Appeal Board
The County Tax Appeal Board (CTAB) is an independent board appointed by the county commissioners and not connected to the Department of Revenue. You can learn more about the CTAB process on the Montana Tax Appeal Board’s Appeal Process page.
- Montana Tax Appeal Board
The Montana Tax Appeal Board (MTAB) is an administrative board tasked with providing an independent and neutral review of the Department of Revenue’s property valuation. Board members are appointed by the governor.
MTAB decisions are final unless you pursue district court action.
You can learn more about MTAB and the appeals process on the Montana Tax Appeal Board website.
- Court of Appeal
To appeal decisions made by the Montana Tax Appeal Board, you need to file with a district court.
Many charitable contributions are eligible for deduction from your federal and state adjusted gross income.
If you itemize your deductions, donations made by December 31 to qualifying charities may reduce your 2020 taxable income and could help bring you a larger refund in 2021. If you claim the standard deduction on your federal income tax return, you may still claim itemized deductions on your Montana return and lower your Montana income taxes.
You must make the charitable contributions by the end of the calendar year to deduct those contributions for that tax year.
Donations could be cash, vehicles, other items, or financial securities. Just make sure you keep proof of the donations, including receipts, and that you’re giving to an organization approved by the IRS for tax-deductible donations.
More information on charities, including protecting yourself against common charity scams and fraudulent organizations, is available from the Montana Department of Justice.
More on Charitable Contributions
The charitable contributions allowed as a deduction in computing your net income for Montana income tax purposes are the same contributions allowed as a deduction for federal income tax purposes made during the year—with the following exceptions:
- You can include your contributions made to the Montana Veterans’ Service Special Revenue Account or the Montana State Veterans’ Cemetery program, or the surcharge you paid for purchasing a Montana patriotic specialty license plate, as itemized deductions on your Montana income tax return even if they are not allowed as itemized deductions on your federal return.
- When you apply the federal 60 percent, 50 percent, 30 percent and 20 percent contribution limitations, use your Montana Adjusted Gross Income instead of your Federal Adjusted Gross Income when you determine your contributions that are allowed.
- Any portion of a contribution that you used to calculate your Qualified Endowment Tax Credit, your Innovative Educational Program Credit, or your Student Scholarship Organization Credit, cannot also be claimed as a contribution deduction. You can claim a charitable deduction for that portion of the contribution not used to calculate this credit.
In general, excess charitable contributions can be carried over five years.
You may deduct your contributions to the Child Abuse and Neglect Prevention Program. If you decide to use the checkoff provided on your Contributions, Penalties, and Interest Schedule, you may deduct this contribution on the same return.
Contributions are subject to the federal substantiation requirements.
The Integrity fee is a monthly fee that certain participants of the Montana Health and Economic Livelihood Partnership (HELP) program must pay in addition to their premiums. If you are enrolled in the program, you are required to pay this fee if your equity in real property and/or improvements, or your equity in vehicles, or the taxable value of agricultural land you own, is above a certain limit.
Complete the Asset Test
This asset test questionnaire is available at Integrityfee.mt.gov. If you would like a paper questionnaire, please call (406) 444-6900.
If at least one of the three asset tests below show a result of more than zero, you are required to pay the integrity fee.
The three tests are:
- Test 1: Your equity in the real property and improvements you own is more than $255,000:
- Test 2: You own more than one light vehicle, with a combined MSRP greater than $20,000, and your total equity in these vehicles is greater than $25,000;
- Test 3: The taxable value of agricultural land you own is more than $1,500.
Calculation of the Fee
You do not need to calculate the Integrity Fee. Instead, the Department of Revenue will calculate the fee based upon the values reported in all three tests.
The integrity fee is $100 a month, plus:
- $4 for every $1,000 above the thresholds in Test 1 and 2, plus
- $4 for every $100 above the threshold in Test 3.
Changes to Assets/End of Coverage
If there are changes to your assets after you complete the tests, such as the sale of a home or car, please update your information at Integrityfee.mt.gov.
If you are no longer a member of the HELP program, notify the Montana Department of Revenue by updating your information at Integrityfee.mt.gov.
Frequently Asked Questions
This was passed in the 2015 Montana Legislative session. Changes to the language and requirement were passed by the 2019 Legislature.
It will not affect your coverage.
Once the asset test has been submitted, and evaluation completed, a bill will be mailed within 30 days. We will begin this process in September 2020.
All payments concerning the Integrity Fee should be directed to the Department of Revenue.
You can visit your county’s web page, search for either Treasurer or Property Taxes, and follow prompts or instructions on locating your personal property tax information.
You can also use Montana Cadastral.
You should submit your asset test for the assets you owned as of July 1, 2020.
If you sell your home or any vehicles, you can submit an amended asset test.
The definition of light vehicle does not include Motorcycles, RVs, or ATVs.
A light vehicle is a motor vehicle commonly referred to as an automobile, van, sport utility vehicle, or truck having a manufacturer’s rated capacity of 1 ton or less. (61-1-101 (31), MCA)
Include just the personal use vehicle. We are reviewing personal assets, not business assets. If the business vehicles are driven for personal use, we will need to know the percentage of the personal use to calculate the fee.
All funds collected will be deposited into the Montana HELP Act Special Revenue Account to help cover the costs of the Montana HELP Program.
We strongly encourage participants to complete the worksheet using their current information.
If the first worksheet is not completed within 30 days, a second request will be mailed.
If we receive no response to the second request, we will use the information available to complete the form on behalf of the participant. Our information may not be current.
We will not manually assess the fee until September, although the fee is effective as of July 1, 2020. It is in your best interest to complete the asset test. They may not owe as much as the department assesses, or anything at all, depending on your responses.
We can set up payment plans and work with the individuals. No, you will not lose coverage. No, there is not penalties and interest.
Please notify us about the deceased individual. We will update our records.
Per House Bill 658 passed by the 2019 Montana Legislature, the Department of Revenue shall assess and collect the Integrity Fee.
For joint ownership where two names are recorded on a title, the participant can report 50% of the property value and 50% of mortgage debt. The participant can report 50% of MSRP on vehicles and 50% of amount owed, not including interest. The participant can report 50% of the taxable value of the agricultural land. Remember this only pertains to land, not to buildings on the agricultural land.
Currently, at the national level, the order in effect to activate service members to provide COVID-19 related assistance is the President’s Executive Order of March 27, 2020.
Governor Bullock has also implemented the activation of the Montana National Guard for state purposes.
This impacts the state taxation of the related military income as follows:
Montana National Guard salaries continue to be subject to Montana income tax.
Montana law provides that salaries received by National Guard servicemembers are exempt from Montana income tax only if received while serving under an order issued pursuant to United States Code Title 10, or for service in a homeland defense activity as defined in 32 U.S.C. 901 or in a contingency operation as defined in 10 U.S.C. 101.
Orders received by the Montana National Guard servicemembers to provide COVID-19 related support in Montana were issued by Governor Bullock. These orders were not issued as part of a homeland defense activity or contingency operation. As such, the salaries received while serving under these orders are not exempt from Montana income tax.
We recognize that the response to COVID-19 is ongoing. Therefore, we are committed to monitor the National Guard’s response to this emergency, as well as the corresponding federal and state orders issued relative to their service, to ensure fairness in our decisions regarding their wages.
Reserve Component of the Armed Forces
The Executive Order of March 27, 2020, was issued pursuant to United States Code, Title 10 by the President of the United States and specifically addressed members of the Ready Reserve. As such, salaries received by Reservists who were ordered to service as part of this Executive Order are exempt from Montana income tax.
The Alcoholic Beverage Control Division (ABCD) is dedicated to supporting voluntary compliance through education and outreach. View the upcoming events where you’ll find us or submit a request for ABCD to participate in your event or provide education on requested topics.
Upcoming Outreach Activities
Previous Outreach Activities
|02/11/2020 @ 3:00 p.m.||Montana Alcohol Laws & Rules Overview—Licensees and Members of the Public.||A high-level overview of Montana’s alcoholic beverage laws & rules. presentation lasting about 1-2 hours. An open question and answer session will follow.||Cottonwood Inn & Suite
54250 US Hwy 2
|2/13/2020 @ 2:00 p.m.||Montana Alcohol Laws & Rules Overview—Law Enforcment and City Officials||A high-level overview of Montana’s alcoholic beverage laws & rules. presentation lasting about 1-2 hours. An open question and answer session will follow.||Stat Hangar at the Airport, Glasgow|
Invite us to Your Event
We are available to participate in conferences, meetings, webinars, or other outreach events related to our mission. We may not be able to accommodate all requests, but in making our decision, among other things, we will consider:
- Does the event fit within our mission or strategic goals?
- Do we have the resources to support it?
Please contact us at least 90 days in advance if at all possible. We will respond within two weeks of receiving your inquiry.
We are interested in your feedback on outreach activities. If you attended a recent webinar, seminar, presentation, or other outreach event, please submit your comments to DORAlcoholicBeverageControl@mt.gov.