- Tax Appeal Board Secretary
- Erika Guy
- Mail Appeals To
- 316 North 26th/Rm 3501
PO Box 35001
Billings, MT 59101
- Tax Appeal Board
- 316 North 26th/Rm 3101
PO Box 35000
Billings, MT 59101
- Email the Department
- Physical Address
- 316 North 26th/Rm 3101 Billings, MT 59101
- Tax Appeal Links
- Tax Appeal Homepage
This board consists of seven 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 a pending appeal, contact the Tax Appeal Board Secretary at the address above.
Mail or submit your completed tax appeal form to the Clerk & Recorder's office (address above).
Tax Appeal Information
The Department of Revenue is required by law to perform assessment of all property on either a six-year appraisal cycle for forest land property, or a two-year appraisal cycle for residential, commercial, agricultural, and industrial property.
Under state law, a taxpayer may file only one appeal per appraisal cycle for each individual property the taxpayer owns, unless the taxpayer receives a new assessment notice for the property during the appraisal cycle. (15-15-102(3), MCA).
For forest land property, a taxpayer has 30 days to either file an AB-26 form with DOR or file an appeal with the local tax appeal board from the date on the assessment notice. (Section 15-15-102, MCA, 15-7-102(3)(a), MCA). A late filed appeal or late-filed AB-26 request will result in this Board or the DOR not reviewing the first year of your appraisal. If a taxpayer wants an AB-26 review of his or her property for later years of the six-year appraisal cycle, the taxpayer has until June 1 of the respective tax year to request an AB-26 review with the DOR or file an appeal with this Board.
For residential, commercial, agricultural, and industrial property, a taxpayer has 30 days from the date on the classification and appraisal notice to file a Form AB-26, or file an appeal with the local tax appeal board upon the date on the assessment notice (Section 15-15-102, MCA, 15-7-102(3)(a), MCA). A late filed appeal or late-filed AB-26 request will result in this Board or the DOR not reviewing the first year of your appraisal. If a taxpayer wants an AB-26 review of his or her property for the second year only of the appraisal cycle, the taxpayer has until June 1 of the second year of the appraisal cycle to file an appeal with this Board or request an AB-26 review with the DOR.
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 from the date of the AB-26 decision. Such appeal application would be considered for the tax year the AB-26 was filed in.
Please include a copy of the final correspondence by DOR with your appeal application.
Please be patient as we sort through the appeals. 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 406-256-2701.
If you did not file an AB-26 form with the Department of Revenue for your submitted appeal the Board encourages you to do so. The DOR resolves roughly 75% of all disputes by explaining the process for 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.
Tax Appeal Forms
Tax Appeal Form
This is the application for a county tax appeal.(Large .pdf file...please wait for it to load)
"Request for Informal Review" with the Department of Revenue. This form must be submitted directly to the DOR at 175 North 27th Street, Suite 1400 Billings, MT 59101. (.pdf file)
MTAB Procedures & Suggestions for Property Tax Appeals
Procedures & Suggestions
Videos provided by the State of Montana to aid in learning about Tax Appeals
AB-63 Form Withdrawing your appeal
Should you resolve your dispute with the DOR, the County Tax Appeal Board needs a completed withdrawal form to close the file. (.pdf file)
Regarding tax appeals.