This board consists of up to seven members, however, only three sit at each hearing. Gallatin County Tax Appeal Board (CTAB) members serve a staggered three-year term. CTAB 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 (STAB).
For general QUESTIONS about filing an appeal or to obtain additional information about your pending appeal, please contact the CTAB secretary at:
County Tax Appeal Board
311 West Main Street, Room 306
Bozeman, MT 59715
All tax appeal forms must be submitted to the Clerk & Recorder's Office, 311 W. Main, Room 203, Bozeman, MT 59715
TAX APPEAL INFORMATION
The DOR is required by the Montana Constitution and state law to perform assessment of all property on a six-year calendar cycle (2008, 2014, 2020 etc.). The most recent reappraisal was completed on January 1, 2015. Tax year 2015 is the first year of the current six-year cycle.
**All properties will be assessed as of January 1, 2014. There are no exceptions to this rule. Properties purchased or constructed after the assessment period are still appraised per the market values as of January 1, 2014.
Taxpayers are allowed to file one appeal per six year cycle unless there is a change in the property resulting in a new assessment. Every taxpayer has 30-days to either file an AB-26 form with the DOR 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) (June 1, 2015).
Please note, any decision made by the Board will only be for the remaining years in this assessment cycle.
If you do not agree with the DOR’s determination of the market value or classification of your property, you will need to file an appeal in writing using of the following options.
Informal Review (AB-26)
Department Of Revenue offers an informal property review process. This allows you an opportunity to have your questions answered concerning the value on your property. The AB-26 form is available at the DOR’s office or you may click on the link below. Completed forms are to be turned in to the DOR office within thirty days of the date your property assessment notice is received or on/before the first Monday in June annually. A written determination from the DOR will be mailed after the review.
**The Board encourages Taxpayers to have an informal review prior to an appeal. DOR 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 and possibly change the assessed value based on comparable sales or a cost approach analysis.
If you are not satisfied with the results of your informal review, or if you chose not to use the informal review process, you can appeal your value to the County Tax Appeal Board. Appeal forms are available at your local county clerk and recorder’s office, or you may click on the link below. Appeals must be filed within thirty days of the date your property assessment notice is received, on/before the first Monday in June annually, or within 30 days of the date your informal review decision is received.
If you have filed a timely AB-26 with DOR but have not yet received the response, CTAB would appreciate you waiting for DOR’s response before filing an appeal. You have 30-days to file an appeal with CTAB upon receipt of written statement by DOR (please include a copy of the final decision with your appeal application).
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.