The bill amends Section 15-2-301 of the Montana Code Annotated to revise the tax appeal procedure laws, specifically focusing on residential property tax disputes. A significant addition is the provision for an informal review process for appeals involving class four residential property. Taxpayers who meet certain requirements can elect to have their appeal considered informally by the Montana tax appeal board, with the board's decision being final and binding, not subject to reconsideration or appeal to district court. The Montana board is also tasked with adopting rules to outline the informal review procedures.

Additionally, the bill maintains the existing framework for formal appeals, including the requirement for the Montana board to consider independent appraisals provided by taxpayers and the board's discretion in determining appeals based on the record or through further testimony. The bill clarifies that the Montana board is not bound by common law and statutory rules of evidence in these proceedings and emphasizes that its decisions are final unless modified by judicial review. The act applies to tax appeal board proceedings filed on or after its effective date.

Statutes affected:
LC Text: 15-2-301
SB0302_1(1): 15-2-301
SB0302_1(2): 15-2-301
SB0302_1: 15-2-301
SB0302_2(1): 15-2-301
SB0302_2(10): 15-2-301
SB0302_2(11): 15-2-301
SB0302_2(2): 15-2-301
SB0302_2(3): 15-2-301
SB0302_2(4): 15-2-301
SB0302_2(5): 15-2-301
SB0302_2(6): 15-2-301
SB0302_2(7): 15-2-301
SB0302_2(8): 15-2-301
SB0302_2(9): 15-2-301
SB0302_2: 15-2-301
SB0302_3(1): 15-2-301
SB0302_3(10): 15-2-301
SB0302_3(2): 15-2-301
SB0302_3(3): 15-2-301
SB0302_3(4): 15-2-301
SB0302_3(5): 15-2-301
SB0302_3(6): 15-2-301
SB0302_3(7): 15-2-301
SB0302_3(8): 15-2-301
SB0302_3(9): 15-2-301
SB0302_3: 15-2-301
SB0302_X(1): 15-2-301
SB0302_X(2): 15-2-301
SB0302_X(3): 15-2-301
SB0302_X(4): 15-2-301
SB0302_X(5): 15-2-301
SB0302_X: 15-2-301