Property Tax Appeal Form - Montana Department Of Revenue
Download a blank fillable Property Tax Appeal Form - Montana Department Of Revenue in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Property Tax Appeal Form - Montana Department Of Revenue with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3PROPERTY TAX APPEAL FORM
Print Form
Page 1 of 3
Read directions on this form before completing
Instructions for Filing Property Tax Appeals
1. Please fill out this form as completely as possible. Use the computer if available, otherwise, please print. Use black or dark
blue ink, not pencil. This form will be photocopied, so legibility is very important.
2. Be sure to give your correct mailing address and telephone number so that you can be notified of hearings and decisions.
The county tax appeal board must give you reasonable notice of the date and hour of a hearing.
3. Be sure you have the proper legal description of the land or city lot. Even if you are not appealing land values, it is
important to have a legal description of the exact location of the building or buildings, or other improvements. The legal
description may be found on your deed, your tax assessment notice, or from your county assessor's office.
4. If additional space is needed, use a separate sheet of paper and attach it to this form. Please show the number of pages you
are attaching.
5. A copy of your appeal form should be retained by you after the appeal form has been signed and dated at the time
you file your appeal. It will be necessary to show this copy if questions should arise as to the timeliness of filing, or
whether a specific property has been appealed.
You Need to Know the Following Facts About Your Tax Appeal:
1. The valuation of property may not be reduced by the county tax appeal board unless either the taxpayer or the taxpayer's
agent makes and files a written application for reduction with the county tax appeal board. The application must be filed on or
before the first Monday in June or 30 days after receiving either a notice of classification and appraisal or determination after
review under 15-7-102(3) from the department, whichever is later. The application must state the post-office address of the
applicant, specifically describe the property involved, and state the facts upon which it is claimed the reduction should be
made. Section 15-15-102, MCA.
2. Both you, as taxpayer, and the Department of Revenue may call witnesses or present documentary evidence at your
hearing before the county tax appeal board. The law requires that either the taxpayer or agent must appear and answer
questions under oath at the county board hearing; otherwise the county board is without authority to grant any reduction to
the taxpayer.
3. You may have an informal conference with the Department of Revenue before filing an appeal. This review is not required
but is often helpful. You may request this submitting an objection in writing to the Department, on the form AB-26 provided
by the Department, within 30 days after receiving the notice of classification and appraisal from the Department. If you feel
aggrieved by the Department's decision after the informal review, you still have the right to appeal to the county tax appeal
board within 30 days after notice of the department's determination is mailed.
4. If a county tax appeal board refuses or fails to hear a taxpayer's timely application for a reduction in valuation of property,
the taxpayer's application is considered to be granted on the day following the board's final meeting for that year. The
Department shall enter the appraisal or classification sought in the application in the property tax record. Section 15-15-103
(2), MCA. This does not apply in the case of a filing made following the informal review by the Department when the review
was not completed in time for the appeal to be considered by the board during its current session.
5. If your taxes become due before this appeal is resolved, they must be paid under protest with the county treasurer,
or it may not be possible to obtain a refund, as provided in Section 15-2-306, MCA.
BE SURE TO PRINT THREE (3) COPIES OF THIS APPEAL FORM. FILE TWO (2) COPIES WITH THE CLERK AND
RECORDER AND ONE FOR YOUR RECORDS.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial