Capitalization Rate Studies

We use the capitalization rate for each industry to determine the Centrally Assessed property values for companies in that industry.

Each year, we complete a Capitalization Rate Study to develop the capitalization rate of each industry. The Department will accept comments on the current year capitalization rates for 20 days after posting. We will post a response to each written comment we receive within 20 days of the close of the comment period.

2024 Capitalization Rate Study



In accordance with 15-1-210, MCA, we reviewed all comments provided during the comment period and provided responses:


Comments Received

Department Responses