Senate Bill No. introduced by J. Trebas aims to revise the appraisal process for centrally assessed property in Montana. The bill amends Section 15-23-102 of the Montana Code Annotated (MCA) to establish a requirement for a qualified independent appraiser when the Department of Revenue and the property owner cannot agree on hiring a specific appraiser. If an agreement is not reached, the Department will select a qualified independent appraiser and cover the appraisal costs. The Department will then consider the appraisal results, with the option to accept or modify them, and must provide the property owner with a copy of the original appraisal if modifications are made.

Additionally, the bill includes provisions for a delayed effective date, stating that it will take effect on January 1, 2026, and will apply to property tax years beginning after December 31, 2025. This legislative change aims to enhance the fairness and transparency of the appraisal process for property owners and the Department of Revenue.

Statutes affected:
LC Text: 15-23-102
SB0397_1(1): 15-23-102
SB0397_1(2): 15-23-102
SB0397_1(3): 15-23-102
SB0397_1(4): 15-23-102
SB0397_1: 15-23-102