Have you received your classification and appraisal notice? Are you wondering what your next step is?
Understanding Your Notice
Here is an example of a data table from a residential classification and appraisal notice. We have highlighted the assessment code, geocode, and current market value.
This sample is also available as a downloadable PDF (80 KB).
How estimated taxes are calculated:
Using values from the example:
The Informal Review Process
Check your property information on Property.MT.Gov
We want to make sure you don’t have any questions about your property.
You can use Property.MT.Gov to view details about your property and review its characteristics, such as:
- The number of bedrooms
- The number of bathrooms, or
- Square footage
Get your questions answered by our local staff.
You may contact your property assessment 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.
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.
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
- For an overall valuation review, submit any of these documents you have available:
- Your own estimate of market value as of January 1, 2016 (department’s valuation date)
- The purchase price of subject property within six months of the January 1, 2016 valuation date
- A fee appraisal within six months of the January 1, 2016 valuation date
- Comparable property sales or listings within six months of the January 1, 2016 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
- Any supporting documentation with dates, purpose, and details
The department will review your request for informal review and if we determine any valuation adjustments are warranted, the adjustments will apply only to tax year 2018 as it is the final year of the current two-year valuation cycle (2017-2018).
If you miss the 30-day deadline to submit a Request for Request for Informal Classification and Appraisal Review (Form AB-26), your next opportunity will be in 2019, after you receive your new notice for the 2019-2020 valuation cycle.
Property owners that received a classification notice in 2017 and missed the 30-day deadline in 2017 have until June 1, 2018 to submit a Form AB-26. Any valuation adjustments warranted will apply only to tax year 2018.
If we haven’t been able to come to an agreement through the Informal Review process, you may appeal our decisions through formal channels:
- 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.