Signed by Governor Greg Gianforte

Vote Smart's Synopsis:

Vote to pass a bill that amends laws related to the property valuation appeal process.

Highlights:

• Establishes if the appearance provisions have been complied with, a person or the Department of Revenue can appeal to the state tax appeal board by filing with the state board a notice of appeal within 30 calendar days after the receipt of the decision of the county board (Sec. 1.b).

• Specifies at the time of giving notice of acceptance of an appeal, the state board may require the county board to certify to it the minutes of the proceedings resulting in the action and all testimony taken in connection with its proceedings (Sec. 1-2.a).

• Requires the state tax appeal board to consider an independent appraisal provided by the taxpayer if the appraisal meets standards set by the Montana Board of Real Estate Appraisers and the appraisal was conducted within 6 months of the valuation date (Sec. 1-3.a).

• Specifies if the appeal is an appeal of the valuation of residential property that has been owned by the taxpayer for at least 5 consecutive years, the state board will consider an independent appraisal provided by the taxpayer if the appraisal meets standards set by the Montana Board of Real Estate Appraisers and uses values obtained within the timeframe provided (Sec. 1-3.b).

• Specifies the state board is not bound by common law and statutory rules of evidence or rules of discovery and may affirm, reverse, or modify any decision (Sec. 1-5).

• Specifies the decision of the state board is final and binding upon all interested parties unless reversed or modified by judicial review (Sec. 1-6).

Full Bill Text