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Bill

HB 90

Provide two-year reappraisal cycle for all real property

2025 Regular Session Introduced by Russ Miner

Montana extends property tax reappraisal cycles from annual to biennial, reducing assessment frequency to cut administrative costs but delaying tax adjustments to market value changes.

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Bill Summary · HB 90

Legislative bill overview

HB 90 changes Montana's property tax assessment cycle from annual reappraisals to a two-year cycle for all real property. This means properties will be formally reassessed every two years rather than every year, with the bill having been signed into law in April 2025.

Why is this important

Property reappraisals directly affect tax bills, as assessed values determine local tax revenue for schools, counties, and municipalities. Extending the cycle from one year to two years reduces administrative costs for assessors but may delay tax adjustments that reflect market value changes, potentially affecting both property owners and local government budgets.

Potential points of contention

  • Revenue timing: Local governments relying on annual adjustments to match revenue with property values may face budget complications during the two-year cycle, particularly in volatile real estate markets
  • Tax fairness: Properties experiencing significant value changes between reappraisals may temporarily pay taxes misaligned with current market value, creating equity concerns among taxpayers
  • Administrative burden: While reducing frequency saves assessor resources, the two-year gap may concentrate workload and require more sophisticated tracking systems to maintain assessment accuracy

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

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