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Bill

SB 302

Provide informal review of property tax disputes at MTAB

2025 Regular Session Introduced by Daniel Zolnikov

Montana law now allows property owners to request informal review of tax assessments at MTAB before formal appeals, streamlining dispute resolution.

Chapter Number Assigned
#taxation--property #courts #taxation
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Bill Summary · SB 302

Legislative bill overview

SB 302 establishes an informal review process for property tax disputes at the Montana Tax Appeal Board (MTAB). The bill creates an alternative dispute resolution pathway that allows property owners to challenge their tax assessments through a less formal procedure before pursuing formal appeals.

Why is this important

Property tax disputes directly affect homeowners' and businesses' financial obligations and can be costly and time-consuming to resolve. An informal review process could reduce barriers to challenging assessments, decrease litigation costs, and provide faster resolution for disputes, while also potentially reducing the caseload burden on Montana's formal tax appeal system.

Potential points of contention

  • Consistency concerns: Informal reviews may lack standardized procedures, potentially creating inconsistent outcomes across different property types or assessors
  • Assessor relations: Local assessors might view the process as circumventing their authority or creating additional work without binding outcomes
  • Access equity: Informal processes may inadvertently disadvantage less sophisticated property owners who lack technical expertise or legal representation compared to large commercial interests

Compiled from official sources — confirm details with the bill’s official record.

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