Rule 42.20.173 - CLASS THREE, FOUR, OR TEN PROPERTY TAXPAYER REQUESTS FOR INFORMAL CLASSIFICATION AND APPRAISAL REVIEWS AND RELATED DEADLINES(1) All taxable property within class three, four, or ten must be revalued every two years, as required by 15-7-111, MCA.(2) A class three, four, or ten property taxpayer (taxpayer) dissatisfied with the department's appraised value of their property may submit a Request for Informal Classification and Appraisal Review, Form AB-26 (Form AB-26), which is available at http://www.mtrevenue.gov or through a department field office. The Form AB-26 must be submitted to a department field office within 30 days from the date on the classification and appraisal notice for any valuation adjustments to be considered for both years of the valuation cycle.(3) If a taxpayer misses the 30-day deadline in (2), they may object to the department's appraised value of their property for the second year of the valuation cycle only by submitting a completed Form AB-26 by June 1 of the second year. (a) A Form AB-26 submitted to the department after June 1 of the second year of the valuation cycle is untimely and the taxpayer's next opportunity to submit a Form AB-26 will be the following year after they receive the classification and appraisal notice for the next two-year valuation cycle.(b) Any valuation adjustments under the circumstances under (3) apply only to the second year of the valuation cycle.(4) As provided in 15-7-102, MCA, a taxpayer may also request an informal review by checking a box found on their classification and appraisal notice and returning the request to the department. For this purpose, the department has incorporated the check box request into a detachable ticket on the classification and appraisal notice. Upon receipt of the taxpayer's returned ticket, the department will mail a Form AB-26 to the taxpayer with a cover letter stating the Form AB-26 must be postmarked or hand-delivered to the department within 15 business days of the date on the letter or within 30 days of the date shown on the taxpayer's classification and appraisal notice, whichever is later.(5) There are no retroactive adjustments to the appraised value for prior years.(6) A taxpayer may submit a Form AB-26 as described in (2) and (3), but only once during the valuation cycle, unless a new classification and appraisal notice is generated due to a change in property ownership, classification, valuation, or the addition or subtraction of personal property affixed to the land, as provided in 15-7-102, MCA. The taxpayer then has 30 days from the date on the new classification and appraisal notice to submit a Form AB-26.(7) During the informal review process, the department may attempt to contact a taxpayer by telephone, email, and/or a property site visit to schedule an appointment or request additional documentation. If attempts to contact the taxpayer are unsuccessful, the department will send a written request to the taxpayer, who must respond within 15 business days from the date on the letter. If the taxpayer does not respond within the prescribed time, the department will deny the Form AB-26 and notify the taxpayer in writing.Mont. Admin. r. 42.20.173
NEW, 2011 MAR p. 2673, Eff. 12/9/11; AMD, 2014 MAR p. 2994, Eff. 12/12/14; AMD, 2015 MAR p. 2350, Eff. 1/1/2016; AMD, 2016 MAR p. 2065, Eff. 11/10/2016; AMD, 2017 MAR p. 2088, Eff. 11/10/2017; AMD, 2020 MAR p. 96, Eff. 1/18/2020; AMD, 2024 MAR p. 2399, Eff. 10/5/2024AUTH: 15-1-201, MCA; IMP: 15-7-102, 15-7-111, MCA