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 decision being final and binding on all parties, including the department. This informal review process is designed to expedite resolution and eliminate the possibility of further appeals to district court.

Additionally, the bill grants the Montana tax appeal board rulemaking authority to establish procedures for the informal review process. The applicability of this act is set for tax appeal board proceedings filed on or after the effective date of the act. Overall, the bill aims to streamline the tax appeal process for residential properties, making it more accessible and efficient for taxpayers.

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