The bill revises the access protocols for Department of Revenue property valuation employees when appraising or auditing private property. It mandates that these employees must obtain written permission from the landowner or their agent before entering private land for property tax purposes. The bill amends existing sections of the Montana Code Annotated (MCA), specifically sections 15-7-139 and 15-7-140, to reflect these changes. Notably, the requirement for written permission is a new insertion, and the previous provisions regarding the department's ability to enter property without such permission have been removed.

Additionally, the bill requires county treasurers to include a statement in their notices that informs landowners of their rights, emphasizing the need for written permission for property appraisals. The bill also establishes a delayed effective date of January 1, 2026, and specifies that it applies to property tax appraisals conducted after December 31, 2025. This legislative change aims to enhance landowner rights and ensure transparency in the property valuation process.

Statutes affected:
LC Text: 15-7-139, 15-7-140