Bill Summary – FastDemocracy

67th Legislature                                                                                                        SB 126.0
                                                     SENATE BILL NO. 126
                                                 INTRODUCED BY K. REGIER
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   A BILL FOR AN ACT ENTITLED: “AN ACT REVISING PROPERTY VALUATION APPEALS LAWS FOR
   RESIDENTIAL PROPERTY; PROVIDING THAT CERTAIN INDEPENDENT APPRAISALS PRESUME TO
   PROVIDE THE PROPERTY VALUE UNLESS THE DEPARTMENT OF REVENUE PROVIDES EVIDENCE OF
   ANOTHER VALUE; AMENDING SECTION 15-2-301, MCA; AND PROVIDING AN APPLICABILITY DATE.”
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   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
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              Section 1. Section 15-2-301, MCA, is amended to read:
              "15-2-301.    Appeal of county tax appeal board decisions. (1) (a) The county tax appeal board shall
   mail a copy of its decision to the taxpayer and to the property assessment division of the department of
   revenue.
              (b)   If the appearance provisions of 15-15-103 have been complied with, a person or the department
   on behalf of the state or any municipal corporation aggrieved by the action of the county tax appeal board may
   appeal to the state tax appeal board by filing with the state board a notice of appeal within 30 calendar days
   after the receipt of the decision of the county board. The notice must specify the action complained of and the
   reasons assigned for the complaint.
              (c)   Notice of acceptance of an appeal must be given to the county board by the state board.
              (d)   The state board shall set the appeal for hearing either in its office in the capital or at the county
   seat as the state board considers advisable to facilitate the performance of its duties or to accommodate parties
   in interest.
              (e)   The state board shall give to the appellant and to the respondent at least 15 calendar days' notice
   of the time and place of the hearing.
              (2)   (a) At the time of giving notice of acceptance of an appeal, the state board may require the county
   board to certify to it the minutes of the proceedings resulting in the action and all testimony taken in connection
   with its proceedings.
                                                                    -1-                      Authorized Print Version – SB 126
67th Legislature                                                                                                     SB 126.0
              (b)   The state board may, in its discretion, determine the appeal on the record if all parties receive a
   copy of the transcript and are permitted to submit additional sworn statements, or the state board may hear
   further testimony.
              (c)   For industrial property that is assessed annually by the department, the state board's review must
   be de novo and conducted in accordance with the contested case provisions of the Montana Administrative
   Procedure Act.
              (d)   For the purpose of expediting its work, the state board may refer any appeal to one of its members
   or to a designated hearings officer. The board member or hearings officer may exercise all the powers of the
   state board in conducting a hearing and shall, as soon as possible after the hearing, report the proceedings,
   together with a transcript or a tape recording of the hearing, to the state board. The state board shall determine
   the appeal on the record.
              (3)   (a) The Except as provided in subsection (3)(b), the state tax appeal board must shall consider an
   independent appraisal provided by the taxpayer if the appraisal meets standards set by the Montana board of
   real estate appraisers and the appraisal was conducted within 6 months of the valuation date. If the state board
   does not use the appraisal provided by the taxpayer in conducting the appeal, the state board must shall
   provide to the taxpayer the reason for not using the appraisal.
              (b)   If the appeal is an appeal of the valuation of residential property that has been owned by the
   taxpayer for at least 5 consecutive years, the state board shall consider an independent appraisal provided by
   the taxpayer if the appraisal meets standards set by the Montana board of real estate appraisers and uses
   values obtained within the timeframe provided for in subsection (3)(a). The appraisal that is provided by the
   taxpayer is presumed to establish assessed value in the state board proceeding unless the department
   provides sufficient evidence to rebut the presumption of correctness, including another independent appraisal
   or other compelling valuation evidence. The state board shall address the taxpayer's independent appraisal and
   the department's valuation evidence in the decision.
              (4)   In every hearing at a county seat throughout the state, the state board or the member or hearings
   officer designated to conduct a hearing may employ a competent person to electronically record the testimony
   received. The cost of electronically recording testimony may be paid out of the general appropriation for the
   board.
                                                                   -2-                     Authorized Print Version – SB 126
67th Legislature                                                                                                      SB 126.0
              (5)   Except as provided in subsection (2)(c) regarding industrial property, in connection with any
   appeal under this section, the state board is not bound by common law and statutory rules of evidence or rules
   of discovery and may affirm, reverse, or modify any decision. To the extent that this section is in conflict with
   the Montana Administrative Procedure Act, this section supersedes that act. The state board may not amend or
   repeal any administrative rule of the department. The state board shall give an administrative rule full effect
   unless the state board finds a rule arbitrary, capricious, or otherwise unlawful.
              (6)   The decision of the state board is final and binding upon all interested parties unless reversed or
   modified by judicial review. Proceedings for judicial review of a decision of the state board under this section
   are subject to the provisions of 15-2-303 and the Montana Administrative Procedure Act to the extent that it
   does not conflict with 15-2-303.
              (7)   Sections 15-6-134 and 15-7-111 may not be construed to prevent the department from
   implementing an order to change the valuation of property."
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              NEW SECTION. Section 2.        Applicability. [This act] applies to appeals filed on or after [the effective
   date of this act].
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                                                                  -3-                       Authorized Print Version – SB 126
Statutes affected: 
SB0126_0.pdf: 15-2-301
SB0126_1.pdf: 15-2-301
SB0126_2.pdf: 15-2-301
SB0126_X.pdf: 15-2-301
Enrolled: 15-2-301
Introduced: 15-2-301