The department relies on commercial property owners to provide their income and expense information to assist in the department’s determination of fair and equitable commercial property values statewide. The department analyzes the data submitted to determine typical market rents, expense percentages and capitalization rates of similar commercial properties. The data is used to develop specific property type income models used statewide in the mass appraisal process.
The department keeps all income and expense information reported confidential. Reporting income and expense information is not required. However, if commercial property owners do not provide the information, it may limit their ability to appeal their property value determined by the department for tax purposes. (15-1-303, MCA)
Income and Expense Surveys are now available in the DOR Service Portal.
Learn more about Commercial Property appraisal.
You must be logged into the Montana state single sign-on service, Okta, to access Department of Revenue web forms.
To submit a form in the Service Portal:
- Register for an Okta account by clicking the “Register for an Okta Account” button below.
- Verify your email address following the instructions sent by Okta
- If you are redirected to the Okta dashboard, click on the button labeled "DOR Online Service Portal Bookmark." Otherwise, open the DOR Online Services Portal in a new tab.
- You should now see a list of forms available to you. Select the correct form from the list to begin your submission.
If you cannot see a list of available forms, you may need to log into Okta again using the link on the page. Once you have logged in, you should be redirected back to the portal without a need to reverify your account.
If you do not first register for the Okta account and then return to the original page, you will NOT be able to fill out forms in the Service Portal.
Alternative Paper Forms
Please mail paper forms to:
PO Box 8018
Helena, MT, 59604-8018
- Apartment Rental Income and Expense Survey (Form IE-AR)
- General Commercial Use Income and Expense Survey (Form IE-GEN)
- Golf Course Income and Expense Survey (Form IE-GOLF)
- Hotel or Motel Income and Expense Survey (Form IE-MO)
- Mini-Warehouse Income and Expense Survey (Form IE-MW)
- Mixed-Use Income and Expense Survey (Form IE-MU)
- Mobile Home Park or RV Park Income and Expense Survey (Form IE-MH)
- Senior Care Income and Expense Survey (Form IE-NH)