 |
This board consists of three members, each with a staggered three-year term. This board hears taxpayers' appeals from the Department of Revenue's (DOR) property tax assessments, as well as attends meetings called by the State Tax Appeal Board. For general questions about filing an appeal or to chat about your pending appeal, contact the Tax Appeal Board secretary:
County Tax Appeal Board
311 W. Main St., Rm #304
Bozeman, MT 59715
(406) 582-2050
Mail or submit your completed tax appeal form to:
Gallatin County Clerk & Recorder
311 W Main Street, Room 203
Bozeman, MT 59715
TAX APPEAL INFORMATION
The Department of Revenue is required by law to perform assessment of all property on a six-year calendar cycle (2002, 2008, 2014, etc.) The six-year cycle reassessment notices were mailed out on September 8, 2009 - you should have received your assessment notice roughly 2-3 business days after DOR mailed them. Every taxpayer has 30-days to either file an AB-26 form with the Department or file an appeal with the local tax appeal board upon receipt of the assessment notice, or on/before the 1st Monday in June annually (Section 15-15-102, MCA).
**UPDATE** Some properties were accidentally mailed new assessment notices on August 12, 2010 and September 9, 2010. If you are one of these property owners and plan to appeal the assessed value, please remember you have 30-days upon receipt of the notice. The Board would also greatly appreciate that you include a copy of this recent assessment notice with your appeal form.
- State law allows you to file an appeal every year without any new assessment notice. These must be received at the Clerk & Recorder's office on/before the first Monday in June annually. Please note that any decision the Board would make would only be for the remaining years in this assessment cycle.
- If you filed a timely AB-26 with DOR in any given year but have not yet filed an appeal form, the Board would greatly appreciate you waiting for DOR's response before filing an appeal. Many taxpayers have ended up withdrawing their appeals after this process. If you do not resolve your dispute with DOR remember that you have 30-days to file an appeal with the local Tax Appeal Board upon receipt of written statement by DOR. Such appeal application would be considered for the tax year the AB-26 was filed timely in. (Please include a copy of the final correspondence by DOR with your appeal application.)
Appeals are still trickling in. Many have been accepted but not yet scheduled due to the amount of appeals we have. Please be patient with us as we sort through these. If you submitted an appeal, you will be notified by the Board regarding its acceptance and scheduling for a hearing date. If you have any questions about the appeal process or regarding the timeliness of an appeal you'd like to submit, please contact the board at the phone number atop this page.
If you did not file an AB-26 form with the Department of Revenue for your submitted appeal the Board does encourage you to do so. The Department resolves roughly 75% of all disputes by explaining the process of the mass appraisal system. They can also correct any errors on your property record card without going to appeal and possibly change the assessed value based on comparable sales or a cost approach analysis.
Appeal Forms
AB-26 form - "Request for Informal Review" with the Department of Revenue (AB-26 forms must be submitted directly to the Department of Revenue at 2273 Boothill Court, Suite 100, Bozeman, MT 59715)
Withdrawing your appeal - Should you resolve your dispute with DOR, the County Tax Appeal Board needs a completed withdrawal (AB-63) form to close the file.
| |
