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Tax Protest -- May 31, 2010 -- Deadline for 2nd half 2009 property taxes.
Taxpayers must pay their taxes by this deadline and under protest to get a refund from our tax reappraisal lawsuit or from their own appeal. Taxpayers are encouraged to pay an appropriate portion under protest so they can participate in our class and receive a refund if we are successful.
The form to file under protest is individual to each county. Contact your county treasurer for this form.
Valuation Appeals- Taxpayers wishing to challenge their actual values, who did not appeal in 2009 should be aware of the following dates:
June 7, 2010 - (first Monday in June- 15-15-102, MCA) -- Deadline to file CTAB appeal of values for 2010-2014.
Those appeals are filed with the Clerk and Recorder in each county. This is an alternative to the AB-26 informal review process at the Department of revenue. The form for filing an appeal can be found by clicking here.
June 30, 2010 - Deadline to file an AB-26 to get an informal review by the Department.
The Department recently amended its rules to allow informal review requests through June 30, 2010. After that the Department will only be accepting informal review requests on parcels where there has been some change (e.g. new construction, reclassification) which requires a new assessment notice. You can download an AB-26 form by clicking here.
Our tax reappraisal lawsuit challenges only the phase-in calculation applied by the Department. It does not address the underlying valuation issues (e.g. improper property characteristics, incorrect value or productivity information). Taxpayers wishing to pursue those types of challenge for 2010 should file either an AB-26 or a CTAB appeal.
Additional details may be found below. If you have any questions, call Nancy Schlepp at 406-570-4105.
MONTAX has posted a calculator on their website www.montax.org that helps you see the how the phase-in was intended to operate. Click here to view the calculator.
Previous news on this issue:
Update: from MFBF, Montax on reappraisal lawsuit
Agricultural Land Property Tax Lawsuit Continues
Montana Farm Bureau Federation files tax lawsuit
Important Property Tax Information
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Significant documents are linked below:
Reply Brief if Support of Motion for Class Certification and Approval of Notice
Montana Department of Revenue's Responses to Petitioners' First Discovery Requests
Response to Respondent's Motion for Extension of Time
Order Granting Extension of Time to Respond to Petitioners' Motion for Class Certification
Respondent's Motion for Extension of Time to Respond to Petitioner's Motion for Class Certification
Notice of Appearance of Michael F. McMahon as Co-Counsel for Respondent
McMahon Transmittal Letter
Motion for Class Certification and Approval of Notice and Brief in Support
Petitioners' First Combined Discovery Requests to Respondent Montana Department of Revenue
Petition for Declaratory Judgment and Writ of Mandate
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Contacts:
Nancy Schlepp
Montana Farm Bureau Federation
(406) 570-4105
Mary Whittinghill
Montana Taxpayers Association
(406)442-2130
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